Corporations Regulations 2001

CHAPTER 8B - CORPORATE COLLECTIVE INVESTMENT VEHICLES  

PART 8B.4 - CORPORATE FINANCE AND FINANCIAL REPORTING FOR CCIVs  

Division 4 - Financial reports and audit of CCIVs  

REGULATION 8B.4.40   KEEPING FINANCIAL RECORDS FOR SUB-FUNDS - FURTHER REQUIREMENT FOR CROSS-INVESTMENT  

8B.4.40(1)    
For the purposes of paragraph 1232A(1)(c) of the Act, the written financial records that a CCIV must keep, for each sub-fund of the CCIV, must comply with the further requirement set out in subregulation (2) .

8B.4.40(2)    
Those records must correctly and clearly identify and explain all cross-investment between the sub-fund and any other sub-fund of the CCIV.