Singapore legislation
Regulation 2
of Business Trusts (Summary Financial Statement) Regulations
Regulation 2
Definitions
In these Regulations, unless the context otherwise requires —“entitled persons”, in relation to a registered business trust, means such persons as are or would, apart from section 79 of the Act, be entitled to be sent copies of those documents relating to the registered business trust which are referred to in section 78(1) of the Act;“full accounts and reports”, in relation to a registered business trust, means —
the annual accounts of the registered business trust; (b)the report of the directors of the trustee-manager of the registered business trust required under section 76(10) of the Act; and (c)the report of the auditor of the registered business trust on those accounts, and accounts for the purposes of this definition shall have the same meaning as defined in section 76(9) of the Act; “future financial years” means the financial years following the financial year in respect of which a summary financial statement has been sent out in accordance with section 79 of the Act and these Regulations.
Definition
“entitled persons”, in relation to a registered business trust, means such persons as are or would, apart from section 79 of the Act, be entitled to be sent copies of those documents relating to the registered business trust which are referred to in section 78(1) of the Act;
Definition
“full accounts and reports”, in relation to a registered business trust, means —
the annual accounts of the registered business trust; (b)the report of the directors of the trustee-manager of the registered business trust required under section 76(10) of the Act; and (c)the report of the auditor of the registered business trust on those accounts, and accounts for the purposes of this definition shall have the same meaning as defined in section 76(9) of the Act;
Definition
“future financial years” means the financial years following the financial year in respect of which a summary financial statement has been sent out in accordance with section 79 of the Act and these Regulations.