: Annual Registration Statements (form 56-1) and Annual report (form 56-2) Important information that must be disclose are, such as, Risk factors Type of operation Capital structure Management structure

. The following diagram summarizes discrepancies and similarities of an Infrastructure Fund (IFF) and Infra Trust.    Regulatory Summary​     Structure of infra trust The major rules Investments in

of an Infrastructure Fund (IFF) and Infra Trust.    Regulatory Summary​     Structure of infra trust The major rules Investments in infrastructure assets  A Trust for high net-worth investors vs retail

the area.   Regulatory Summary ​   Status and structure  Filing of application for an offer for sale of REIT units  General provisions   Offer for sale and allocation of units  Information disclosure

the accounting periods that the mutual fund have retained earnings or net profit, provided that: 1) The dividend payment must not increase the mutual fund's retained loss in that accounting period. 2

of Mutual Fund​ 17. Dividend payment A mutual fund may pay dividends from its retained earnings or net profits in the accounting periods that the mutual fund have retained earnings or net profit

that the organization structure of is designed or efficient measures installed to prevent conflicts of interests effectively. ​​(2) Where the person appointed as a fund manager is an employee of the

that the organization structure of is designed or efficient measures installed to prevent conflicts of interests effectively. ​​(2) Where the person appointed as a fund manager is an employee of the

follows: Protection of shareholders' right and fair treatment of shareholders Transparent and fair shareholding structure; Directors, executives and major shareholders do not have conflict of interests or

30% of retained earnings or net profit in that accounting period, whichever amount is lower. ​The dividend payment shall not increase the fund's retained loss in the same accounting period of that