Document ID: chunk:federal_register_of_legislation:F2015L01549:body:0:p2
Version: federal_register_of_legislation:F2015L01549
Segment Type: other
Provision Reference: 
Character Range: 2818–5227

same audit company, audit firm or individual auditor;
(b) the financial statements for the relevant scheme and each included scheme are presented in adjacent columns in the financial report for the relevant scheme;
(c) in any concise report for the relevant scheme, the consolidated financial statements or the consolidated financial statements and the single entity financial statements for the scheme and each included scheme are presented in adjacent columns;
(d) if an included scheme does not have the same responsible entity as the relevant scheme:
(i) the financial report contains:
(A) a prominent statement to the effect that only the responsible entity of a scheme takes responsibility for the financial report for the scheme; and
(B) a separate directors' declaration from each responsible entity covering the schemes that the responsible entity operates; and
(ii) there is a separate directors' report from each responsible entity covering the schemes that the responsible entity operates;
(e) where the directors' declaration covers more than one registered scheme, each declaration required by subsection 295(4) or 303(4) of the Act (as relevant) is presented in a way that enables each scheme to which it relates to be readily identified;
(f) the financial report for the relevant scheme includes statements indicating:
(i) the extent (if any) to which there are facilities in place for the proceeds of a withdrawal from the relevant scheme to be applied to the acquisition of an interest in any included scheme; and
(ii) whether further interests in the relevant scheme may be issued; and
(iii) where further interests in the relevant scheme may be issued—whether the proceeds of a withdrawal from any included scheme can be applied to acquire an interest in the relevant scheme;
(g) where a directors' report covers more than one registered scheme, the information included in it is presented in a way that enables each scheme for which any aspect is relevant to be readily identified.
(3) The relief in subparagraph (1)(a)(ii) is available where:
(a) the relief in subparagraph (1)(a)(i) is being relied on in relation to a concise report; and
(b) the concise report includes consolidated financial statements for the scheme.
(4) The headings to the columns referred to in paragraphs (2)(b) and (c) must specify the period covered by the financial statement that is presented in the columns.