Clear and transparent disclosure of related party relationships and transactions helps investors understand potential conflicts of interest, valuation judgements and how managed investment schemes (MIS) operate. This supports informed decision making and confidence in New Zealand’s managed investment schemes.
This report presents insights from a 2025-2026 thematic review by FMA of related party disclosures in the financial statements of MIS managers and selected schemes.
It highlights opportunities to strengthen disclosures around related party relationships, management fees, related-party investment structures, and valuation approaches. It also includes practical examples of good disclosure practices to support higher-quality financial reporting across the sector.
