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          <h1>Mutual Funds Regulations 1996: Annual Report Must Include Trustee Review, Financial Statements, Auditor's Report, and Investment Policies</h1> The Securities and Exchange Board of India (Mutual Funds) Regulations, 1996, outlines the requirements for the annual report of mutual funds. The report must include the trustee company's review of fund operations, balance sheet, revenue account, auditor's report, and investment objectives. It should also provide statements on liabilities, investment policies, and performance evaluations. Accounting policies for securities and real estate investments are specified, with detailed guidelines for balance sheet and revenue account contents. The auditor's report must confirm compliance with accounting standards, and historical per unit statistics must be disclosed for transparency.

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