Singapore legislation

Section 87

of Business Trusts Act 2004

Section 87

Disclosure of policies and practices

(1)

The trustee‑manager of a registered business trust must attach to the profit and loss account of the registered business trust required under section 76(1) a statement of its policies and practices in relation to its management and governance of the registered business trust containing such information and description as may be prescribed by the Authority.

(2)

Any trustee‑manager of a registered business trust which contravenes subsection (1) shall be guilty of an offence.

Read in full context — Business Trusts Act 2004 →