Document ID: chunk:federal_register_of_legislation:F2024C01249:reg:2:p8
Version: federal_register_of_legislation:F2024C01249
Segment Type: reg
Provision Reference: reg 2 (pt 8/26)
Character Range: 1553227–1555813

investor sub‑fund
 (2) The report must ensure that disclosures of the following are included in the notes to the financial statements of the reporting sub‑fund for the financial year:
 (a) the total number of shares in the CCIV that:
 (i) are assets of the reporting sub‑fund; and
 (ii) are referable to other sub‑funds of the CCIV at the end of the financial year;
 (b) the total value of those shares at the end of the financial year and expressed in Australian dollars;
 (c) so much of each of the totals in paragraphs (a) and (b) as relates to the shares referable to each of those other sub‑funds.

Requirements for the reporting sub‑fund as an investee sub‑fund
 (3) The report must ensure that disclosures of the following are included in the notes to the financial statements of the reporting sub‑fund for the financial year:
 (a) for the shares in the CCIV referable to the reporting sub‑fund of the CCIV:
 (i) the total number of those shares that are assets of other sub‑funds of the CCIV at the start of the financial year; and
 (ii) the total number of those shares that become assets of one or more other sub‑funds of the CCIV at any time during the financial year; and
 (iii) the total number of those shares that cease to be assets of one or more other sub‑funds of the CCIV at any time during the financial year; and
 (iv) the total number of those shares that are assets of other sub‑funds of the CCIV at the end of the financial year;
 (b) all of the following:
 (i) for the shares covered by subparagraph (a)(i)—the total value of those shares at the start of the financial year and expressed in Australian dollars;
 (ii) for the shares covered by subparagraph (a)(ii)—the total value of those shares, worked out using the value of each share at the time the share becomes an asset as mentioned in that subparagraph, and expressed in Australian dollars;
 (iii) for the shares covered by subparagraph (a)(iii)—the total value of those shares, worked out using the value of each share at the time the share ceases to be an asset as mentioned in that subparagraph, and expressed in Australian dollars;
 (iv) for the shares covered by subparagraph (a)(iv)—the total value of those shares at the end of the financial year and expressed in Australian dollars;
 (c) so much of each of the totals in paragraphs (a) and (b) as relates to the shares that are assets of each of those other sub‑funds of the CCIV.

8B.4.50  Combining financial reports, and directors' reports etc., for sub‑funds of the same CCIV
 (1) This regulation deals with how the provisions (the reporting