Content of ‘practical information’ section
Article 20
1. The ‘Practical information’ section of the key investor information document shall contain the following information relevant to investors in every Member State in which the UCITS is marketed: (a) the name of the depositary; (b) where and how to obtain further information about the UCITS, copies of its prospectus and its latest annual report and any subsequent half-yearly report, stating in which language(s) those documents are available, and that they may be obtained free of charge; (c) where and how to obtain other practical information, including where to find the latest prices of units; (d) a statement that the tax legislation of the UCITS’ home Member State may have an impact on the personal tax position of the investor; (e) the following statement: ‘[Insert name of investment company or management company] may be held liable solely on the basis of any statement contained in this document that is misleading, inaccurate or inconsistent with the relevant parts of the prospectus for the UCITS.’ 2. Where the key investor information document is prepared for a UCITS investment compartment, the ‘Practical information’ section shall include the information specified in Article 25(2) including on investors’ rights to switch between compartments. 3. Where applicable, the ‘Practical information’ section of the key investor information document shall state the information required about available share classes in accordance with Article 26.