Guide to the Establishment and Operation of Trading Funds
This revised guidance replaces that issued in December 1991 and the subsequent informal update of that guidance drafted in October 1996. The guidance is for the benefit of departments, Trading Funds and prospective Trading Funds. It will be subject to future review and amendment in line with developments in accounting policy and practice that impact on Trading Funds.
The Guide to the Establishment and Operation of Trading Funds is available below in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website.
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