# The Open-Ended Investment Companies Regulations 2001, Regulation 66: Reports: preparation

Extent: E+W+S+N.I.

(1) The directors of an open-ended investment company must—
(a) prepare a report (“annual report") for each annual accounting period of the company; and
(b) subject to paragraph (2), prepare a report (“half-yearly report") for each half-yearly accounting period of the company.
(2) Where a company’s first annual accounting period is a period of less than 12 months, a half-yearly report need not be prepared for any part of that period.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Nothing in this regulation or in regulation 67 prejudices the generality of regulation 6(1).
(5) In this regulation any reference to annual and half-yearly accounting periods of a company is a reference to those periods as determined in relation to that company in accordance with FCA rules.

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Source: https://www.legislation.gov.uk/uksi/2001/1228/regulation/66 (the official version)
Page: https://openlegislation.uk/open-ended-investment-companies-regulations-2001/regulation-66
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.