Simon Harris (Wicklow, Fine Gael)
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I move amendment No. 29:

In page 63, between lines 18 and 19, to insert the following:
"(2) The auditors' report shall state clearly the statutory auditors' opinion as to-
(a) whether the annual accounts give a true and fair view -
(i) in the case of a balance sheet, of the assets, liabilities and financial position of the ICAV at the end of the financial year,
(ii) in the case of a profit and loss account, of the profit or loss of the ICAV for the financial year,
and
(b) whether the annual accounts have been properly prepared in accordance with the relevant financial reporting framework.".