Answer: D

The manager is the compiler and disclosure obligor of the annual report of the fund. Therefore, the manager and its directors should guarantee the truthfulness, accuracy and completeness of the annual report, promise that there are no false records, misleading statements or major omissions in it, and bear individual and joint liabilities for their guarantee. In order to further ensure the information quality of the fund, the regulations stipulate that the annual report of the fund should be signed by more than two-thirds of independent directors and signed by the chairman; If individual directors cannot guarantee the truthfulness, accuracy and completeness of the annual report or have objections, they shall state their reasons and express their opinions separately; Directors who do not attend the meeting shall list their names separately.