共同基金规例精选（2020修订本）
本页展示基金行政服务范围、管理人／行政管理人／保管人、估值独立性、经审计财务报表和变更通知的8段必要短引文。
中文为编辑译文初稿；请以 BVI FSC 官方英文规例及其后续修订为准。
中文： 本页仅转载可逐字核对的必要短引文。BVI FSC 全文转载及翻译许可尚待确认，本站不镜像官方 PDF。
English: This page reproduces only necessary short excerpts that can be checked verbatim. Permission to reproduce and translate the full BVI FSC text remains pending, and the official PDF is not mirrored here.
BVI-MFRFor the purposes of the definition of “fund administrator” in section 40(1) of the Act, “fund administration services” includes the following activities— (a) acting as registrar or transfer agent with respect to mutual funds; and (b) providing accounting services for, or with respect to, mutual funds, excluding the provision of audit and related services.
为施行该法第40(1)条中“基金行政管理人”的定义，“基金行政管理服务”包括以下活动：(a) 就共同基金担任登记机构或过户代理人；以及 (b) 为共同基金或就共同基金提供会计服务，但不包括提供审计及相关服务。
BVI-MFRSubject to subsection (2), a private fund and a professional fund shall at all times have— (a) a fund manager; (b) a fund administrator; and (c) a custodian.
在不违反第(2)款的前提下，私募基金及专业基金须始终设有：(a) 基金管理人；(b) 基金行政管理人；以及 (c) 保管人。
BVI-MFRThe custodian of a private or professional fund shall— (a) be a person who is functionally independent from the fund manager and the fund administrator; or (b) where the custodian is the same person as the fund manager or fund administrator, be a company having systems and controls that ensure that the persons fulfilling the custodial function are functionally independent from the persons fulfilling the fund management or fund administration functions.
私募基金或专业基金的保管人须：(a) 在职能上独立于基金管理人及基金行政管理人；或 (b) 如保管人与基金管理人或基金行政管理人为同一人士，则该人士须为一家公司，并具备相应制度与控制措施，以确保履行保管职能的人员在职能上独立于履行基金管理或基金行政管理职能的人员。
BVI-MFRA private or professional fund shall maintain a clear and comprehensive policy for the valuation of fund property with procedures that are sufficient to ensure that the valuation policy is effectively implemented.
私募基金或专业基金须维持一项清晰而全面的基金财产估值政策，并设有足以确保该估值政策得到有效实施的程序。
BVI-MFR(c) require valuations to be undertaken at least on an annual basis; (d) include procedures for preparing reports on the valuation of fund property; and (e) specify the mechanisms in place for disseminating valuation information and reports to investors.
(c) 要求至少每年进行一次估值；(d) 包括编制基金财产估值报告的程序；以及 (e) 明确向投资者发布估值资料及报告的现行机制。
BVI-MFRSubject to sub-regulation (5), a private or professional fund shall ensure that the fund’s manager, or such other person having responsibility for the investment function, is independent from the fund’s administrator, or such other person having responsibility for the valuation process.
在不违反第(5)款的前提下，私募基金或专业基金须确保基金管理人或其他负责投资职能的人士，独立于基金行政管理人或其他负责估值流程的人士。
BVI-MFRA private or professional fund shall provide a copy of its audited financial statements to the Commission within 6 months after the financial year end for the financial statements or such extended period not exceeding 15 months as, subject to subsection (5), the Commission may approve in writing.
私募基金或专业基金须在相关财务报表的财政年度结束后6个月内，向委员会提供其经审计财务报表副本；但在不违反第(5)款的前提下，委员会可书面批准延长期限，延长后的期限不得超过15个月。
BVI-MFRNotification of the matters specified in subregulation (1) shall be provided as follows— (a) in the case of a notice provided in accordance with subregulation (1)(a), (b) or (c), within 14 days after the date of the occurrence of the matter to be notified; (b) in the case of a notice provided in accordance with subregulation (1)(d), as soon as reasonably practicable after the change; (c) in the case of a notice provided in accordance with sub-regulation (1)(e), (f), (g) or (h), no more than 14 days after the occurrence of the matter in respect of which notice is given.
第(1)款所列事项须按以下期限通知：(a) 依据第(1)(a)、(b)或(c)款提交的通知，须在应通知事项发生之日起14日内提交；(b) 依据第(1)(d)款提交的通知，须在变更后于合理可行的最早时间提交；(c) 依据第(1)(e)、(f)、(g)或(h)款提交的通知，须在相关事项发生后不超过14日内提交。