from provident funds (1) Develop and implement a system which separates the unitholders who receive proceeds from a provident fund (“PVD") from the general unitholders of the RMF. (2) Develop and
member jurisdictions, which emphasizes the independence from the accounting profession of regulatory body. The Principle was aimed at providing a guideline for IOSCO members to implement their supervisory
sufficiently informed*in advance; in case of objections from unitholders with the number exceeding one-fourth of trust units sold, the trustee shall not execute/grant a permission to execute the transactions