(1) The annual report of 1. a UCITS collective investment fund must be published in the Federal Gazette no later than four months after the end of the financial year, 2. an AIF retail collective investment fund no later than six months after the end of the financial year. The half-yearly report of a retail collective investment fund must be published in the Federal Gazette no later than two months after the reporting date.
(2) The dissolution and winding-up reports of a retail collective investment fund must be published in the Federal Gazette no later than three months after the reporting date.
(3) For retail collective investment funds, the half-yearly report to be prepared under section 103 must be transmitted to the Federal Institute without delay after its first use. On request, the annual report, half-yearly report, interim report, dissolution report, and winding-up report for EU UCITS managed by a UCITS capital management company under sections 49 and 50 must be made available to the Federal Institute.
(4) The reports under subsections (1) and (2) must be accessible to the public at the locations stated in the sales prospectus and in the key investor information.
(5) The annual report is made available to an investor of the collective investment fund on request.
Subdivision 3
General Provisions for Investment Stock Corporations with Variable Capital