Section 77
Duty to lodge returns, statements, etc.
Where a trust deed or contractual agreement is or has at any time been an approved trust deed or contractual agreement and remains in force, the management company shall, within two months after the end of each financial year applicable to the scheme, lodge with the Registrar—
(a)
a return containing a list of all persons who, at the end of the financial year, were interest holders to which the trust deed or contractual agreement relates, showing the name and address of each interest holder and the extent of his holding and, if his interest consists of a specific interest in any property, a description of the property and its location sufficient to identify it;
(b)
a summary of—
(i)
all purchases and sales of property and marketable securities affecting the interests of the interest holders during the financial year; and
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(ii)
all other investments affecting the interests of the interest holders made during the financial year, showing the descriptions and quantities of those investments;
(c)
a statement of the total amount of brokerage affecting the interests of the interest holders paid or charged by the management company during the financial year and the proportion of the amount of brokerage paid to any stock or share broker, or any partner, employee or nominee of any stock or share broker, who is an officer of the management company and the proportion retained by the management company;
(d)
a list of all parcels of property and marketable securities, and other investments, held by the trustee in relation to the trust deed or contractual agreement, as at the end of the financial year, showing the value of the property, securities or other investments and the basis of the valuations; and
(e)
such other statements and particulars as the Registrar thinks necessary.
(2)
The return lodged shall be accompanied with the audited financial statements of the scheme prepared under section 53.
(3)
Any document required to be lodged with the Registrar under subsections (1) and (2) shall be signed by at least one director of the management company.
(4)
Upon request by an interest holder of any documents lodged with the Registrar under paragraphs (1)(b), (c), (d) and (e), the management company shall send a copy of the documents to the interest holder within thirty days from the request.
86 Laws of Malaysia ACT 778