ПРАВНО ОРГАНИЗАЦИОННИ АСПЕКТИ В ДЕЙНОСТТА НА КОЛЕКТИВНИТЕ ИНВЕСТИЦИОННИ СХЕМИ, КАТО ОТЧЕТНО ОБОСОБЕНИ ЕДИНИЦИ
LEGAL AND ORGANIZATIONAL ASPECTS OF THE ACTIVITIES OF COLLECTIVE INVESTMENT SCHEMES AS INDEPENDENT ACCOUNTING ENTITIES

Author(s): Todor A. Todorov
Subject(s): Economy
Published by: Бургаски свободен университет
Keywords: collective investment schemes; contractual funds; investment companies
Summary/Abstract: This paper aims to outline the legal and organizational aspects of collective investment schemes (CISs). A collective investment scheme is an undertaking that invests funds raised through public offering in transferable securities or other liquid financial assets following risk-spreading principles. The author has classified the various types of CISs based on their characteristics. An emphasis was put on the legal and regulatory requirements that apply to CISs and their activities

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