Updated 05/02/2025
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Version from: 17/09/2020
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PR ToolDelegated Regulation 2019/979
ANNEX VI

ANNEX VI - Delegated Regulation 2019/979

ANNEX VI

CLOSED END FUNDS

— 
An entry which is marked with ‘*’ refers to mandatory information or corresponding information where the issuer does not use International Financial Reporting Standards (IFRS). The issuer can use a different title to present substantially the same information as set out in the table, where this alternative title is used in its financial statements.
— 
An entry which is marked with ‘#’ denotes that if this information appears elsewhere in the prospectus, it is mandatory.
— 
An entry which is marked with ‘~’ in relation to closed end funds refers to investments at fair value through profit or loss at the same date as the date of the net asset value (NAV).



Table 1

Additional information relevant to closed end funds

Share Class

Total NAV

No. of shares/units

~NAV/share or Market price/share/unit

#Historical performance of the fund

A

XXX

XX

X

 

 

Overall Total

Overall Total

 

 



Table 2

Income statement for closed end funds

 

Year

Year -1

Year -2

Interim

Comparative interim from same period in prior year

*Total net Income/Net investment Income or total income before operating expenses

 

 

 

 

 

*Net Profit/(Loss)

 

 

 

 

 

*Performance fee (accrued/paid)

 

 

 

 

 

*Investment management fee (accrued/paid)

 

 

 

 

 

*Any other material fees (accrued/paid) to service providers

 

 

 

 

 

#Earnings per share

 

 

 

 

 



Table 3

Balance sheet for closed end funds

 

Year

Year -1

Year -2

Interim

*Total Net Assets

 

 

 

 

#Leverage ratio