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Particulars of the investments:—

(1) In the case of an existing investment fund with limited spread of holdings, a full description of their principal investments.
(2) Investments with a value of more than five per cent of the fund's gross assets, and at least the ten largest investments, stating in respect of each such investment:—
(a) a brief description of the business;
(b) proportion of the share capital owned;
(c) cost;
(d) directors' valuation and, in the case of listed investments, market value;
(e) dividends or other income received during the year from such investment (indicating any abnormal dividends);
(f) dividend cover or underlying earnings; and
(g) [Deleted]
(h) net assets attributable to the investment.
(3) An analysis of any provision for diminution in value of investments, naming the investments against which provision has been made and stating for each investment:—
(a) cost;
(b) provision made; and
(c) book value.
(4) In the case where the market value of the assets is not available, e.g. unquoted securities, disclose the method of computing the market value of such assets. Also, state how frequently the net asset value of the investment fund is determined.
(5) In the case of newly-formed investment funds not adopting a policy of spreading their investments widely, the identity of the initial investments to be undertaken (which should account for the majority of the assets), together with a full description.

Amended on 7 February 20207 February 2020.