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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Winding up procedure: trustee-led asset disposal and pro rata distribution after liabilities, with regulatory reporting required.</h1> The regulation requires trustees to seek a simple-majority unit holder resolution to authorise winding up except at scheduled maturity. Trustees or authorised persons must dispose of assets in the best interests of unit holders, apply proceeds to liabilities and winding-up expenses, and distribute any balance pro rata to unit holders as of the winding-up decision. On completion, trustees must report to the regulator and unit holders detailing circumstances, asset disposal steps, winding-up expenses, net distributable assets and include an auditor's certificate; statutory disclosure obligations continue until winding up is complete or the scheme ceases.

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