Singapore legislation
Regulation 18
Regulation 18
Annual returns and information
For the purposes of section 74(1) of the Act, the return of a registered business trust to be lodged with the Authority shall contain the following documents:
the audited profit and loss account of the registered business trust referred to in section 76(1) of the Act;
the audited balance sheet of the registered business trust referred to in section 76(5)(a) of the Act;
the audited cash flow statement of the registered business trust referred to in section 76(5)(b) of the Act;
the report referred to in section 76(10) of the Act and the statement referred to in section 76(18) of the Act;
the report of the auditor of the registered business trust referred to in section 84 of the Act;
the notes to the accounts of the registered business trust to be laid before the unitholders of the registered business trust at its annual general meeting in accordance with section 76 of the Act;
the statements required under section 86 of the Act;
the statement of the policies and practices of the trustee-manager in relation to its management and governance of the registered business trust required under section 87(1) of the Act; and
such other documents as may be specified by the Authority by notice in writing.