Winding up of collective investment schemes: trustees must notify, realise assets and distribute proceeds to unit holders. A scheme terminates on expiry or purpose fulfilment but may be wound up earlier with trustee or unit holder resolution and Board approval; the trustee must notify the public of the winding-up circumstances, realise assets in the best interests of unit holders, apply proceeds first to liabilities and winding-up expenses, distribute the balance pro rata to unit holders, furnish a winding-up report and auditor's certificate to the Board and unit holders, and hold unclaimed money separately before transferring it to an investor protection fund as specified by the Board.