Relocation defined as asset transfers to a resultant fund with consideration discharged in shares or units. Relocation is the transfer of assets of an original fund or its wholly owned special purpose vehicle to a resultant fund by the specified cut-off date, where the resultant fund discharges consideration in shares, units or interests either to the original fund's shareholders/unit holders in the same proportion as their existing holdings in lieu of their original interests, or to the original fund in respect of consideration not issued to those shareholders/unit holders.