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related-party transactions

Birthright/related-party transactions disclosure (BIRC)

A scheme's related-party transactions — investments managed by an affiliate, brokerage routed through a related broker, fees paid to a related-party administrator — must be disclosed in the OMI under FMC Regulations 2014.

Related-party transactions are activities between a managed-investment scheme and any entity affiliated with the Manager — for example, the scheme investing in an underlying fund managed by a sister entity, brokerage routed through a related broker, or administration services bought from a related-party group company.

Under regs 51–54 of the Financial Markets Conduct Regulations 2014, the Manager must disclose all material related-party transactions in the scheme's Other Material Information document, including the nature of the relationship, how the transactions are managed for conflicts, and any material fee impact on unit holders.

In current NZ retail PIE practice, the most common related-party patterns are: NZ-domiciled PIE feeding into an Australian-domiciled wholesale fund managed by a sister entity (Vanguard, Mercer, ANZ); brokerage routed through an in-group broking arm; and registry, custody or administration services bought from a related-party. The Supervisor monitors these arrangements; investors can inspect them in the OMI conflicts section.

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