financial statements in compliance with the International Accounting Standards Board (IASB) or the American Institution of Certified Public Accountants (AICPA) or the Financial Accounting Standards Board
Institution of Certified Public Accountants (AICPA) or the Financial Accounting Standards Board (FASB). Such financial statements must be audited and given opinions by authorized auditors in the countries where
financial position of the mutual fund to be amalgamated/merged or the new mutual fund; 4.7 Dividend payment policy before and after the amalgamation/merger; 4.8 Amalgamation/merger expenses chargeable to
. Mutual fund performance measurement 4 . Preparation of financial reports of mutual fund 5. Prescription of additional rules 6. Calculation and announcement of net asset values (NAV) 7. Procedures for
Preparation of financial reports of mutual fund Prescription of additional rules Calculation and announcement of net asset values (NAV) Procedures for incorrect pricing Sale and repurchase of investment units
names of the mutual fund and the day of which the price correction is made. Authority of the SEC Fund managers Mutual fund performance measurement Preparation of financial reports of mutual fund
additionally or differently from the operating standard prescribed by AIMC. Authority of the SEC Fund managers Mutual fund performance measurement Preparation of financial reports of mutual fund Prescription of
the SEC Fund managers Mutual fund performance measurement Preparation of financial reports of mutual fund Prescription of additional rules Calculation and announcement of net asset values (NAV