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Core Disclosure Principles: Good disclosure should help investors: find what they need; understand what they find; use what they find to make informed investment decisions; Funds make many filings and their complexity varies. For this reason, DRAO takes a “risk-based” approach in reviewing filings.
- Disclosure Reference Material - SEC.gov
Disclosure Resources. A Plain English Handbook How to create...
- Final rule: Tailored Shareholder Reports for Mutual Funds and ...
To ensure that all fund investors would experience the...
- Disclosure Reference Material - SEC.gov
Mar 30, 2021 · Disclosure Resources. A Plain English Handbook How to create clear SEC disclosure documents. Common Fund Disclosure Forms
To ensure that all fund investors would experience the anticipated benefits of the proposed new tailored disclosure framework, the Commission proposed to amend the scope of rule 30e-3—the rule that currently permits investment companies to use a “notice and access” approach to transmitting shareholder reports—to exclude open-end funds.
Sep 22, 2020 · What – Used to disclose how a fund voted proxies for each of its holdings during the previous 12-month period ending June 30. When – Must be filed annually by August 31. Form 24F-2. What – Used by open-end funds to file an annual notice of shares issued and sold by a fund.
- What It Means For Shareholders
- What It Means For Open-End Funds and ETFs
- How Broadridge Can Help
The new summary disclosures are designed to help retail investors monitor their fund investments with greater ease and transparency. These streamlined reports will include simplified fee and expense information, performance, portfolio holdings and other key information investors use to monitor their funds. Ideally, these summaries will be 2-4 pages...
The new requirements apply to Form N-1A registrants and have provisions for content, distribution, filing and website availability. Getting to this point will require specific steps. For example: 1. A Tailored Shareholder Report will be required for each fund and share class. 2. The entire report must be tagged with iXBRL and filed on EDGAR. 3. Web...
Our regulatory communications team has actively monitored this rule since its initial proposal. We’re working with our clients to answer initial questions you may have today and are helping the financial services industry assess what it will take to implement these new requirements in the simplest, most effective and cost-efficient ways. If interes...
The Adopted Rules, with respect to annual report disclosure, apply to shareholder reports for investment companies registered on Form N-1A (funds).
People also ask
How do mutual funds disclose their holdings?
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Should disclosure in funds' shareholder reports be provided in plain English?
Is a material fund change disclosure required in a semi-annual report?
Sep 30, 2022 · Mutual funds use SEC Forms N-Q and N-CSR to disclose their quarterly holdings at the end of each fiscal quarter. These forms are accessible online at the SEC website, primarily through the SEC...
