Dissolution and winding-up report

(1) Where a retail collective investment fund is dissolved, the capital management company must prepare a dissolution report as at the day on which its right of management lapses under section 99, meeting the requirements for an annual report.
(2) Where a retail collective investment fund is wound up, the depositary must prepare a winding-up report annually and as at the day on which the winding-up is completed, meeting the requirements for an annual report under section 101.
(3) Dissolution and winding-up reports under subsections (1) and (2) must likewise be audited by an auditor. Section 102 applies correspondingly to the audit under the first sentence.