Chapter 22:20 Sovereign Wealth Fund of Zimbabwe Act 10/2013 (2) Each quarterly report under subsection (1) shall include a report of the inflows and outflows of the Fund, the performance of the Fund during the quarter and the value of the assets and where the assets are held at the end of each quarter. (3) The Board shall no later than sixty days after the end of each financial year submit to the Minister an annual report on its operations and activities during the preceding financial year. (4) The annual report under subsection (3) shall include the investment mandate adopted by the Minister and the investment guidelines determined by the Board, the performance of the Fund, an assessment of the internal and external audits and risk management and control systems in place, the audited financial statements of the Fund, all payments to and transfers from the Fund, a list of names of persons holding positions relevant to the operations and performance of the Fund, and any other information relevant to the management of the Fund. (5) In addition, the Board— (a) shall submit to the Minister any other report, and provide him or her with any other information, that he or she may require in regard to the operations and activities of the Board; and (b) may submit to the Minister any other report that it considers desirable. (6) The Minister shall table before Parliament all reports submitted to him or her by the Board under subsections (1), (3) and (5) no later than fifteen days after they have been received or within fifteen days of the first sitting of Parliament after the Minister receives them, whichever is applicable. PART IV FINANCIAL PROVISIONS 13 Interpretation in Part IV In this Act— “Santiago Principles” means the set of voluntary guidelines on best practices for the operations of sovereign wealth fundsset out in the Third Schedule that were issued at a meeting in Santiago, Chile, in September, 2008 through a joint effort between the International Monetary Fund (IMF) and the "International Working Group of Sovereign Wealth Funds" (IWG-SWF), and includes any subsequent amendment or replacement of those principles. 14 Deposits into and accruals toFund (1) There shall be paid into the account of the Fund with the Reserve Bank of Zimbabwe as the primary custodian of the Fund in terms of section 16(2) -(a) such portion (not exceeding a quarter) of the royalties payable in accordance with Chapter VII (“Mining Royalties, Duty and Fees”) of the Finance Act [Chapter 22:04] in respect of each of the following minerals— (i) gold; and (ii) diamonds; and (iii) coal; and (iv) coal bed methane gas; and (v) nickel; and (vi) chrome; and 8