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Guidelines - Europa

| ESMA/2014/869EN Guidelines Guidelines on reporting obligations under Articles 3(3)(d) and 24(1), (2) and (4) of the AIFMD ESMA CS 60747 103 rue de Grenelle 75345 Paris Cedex 07 France Tel. +33 (0) 1 58 36 43 21 Table of Contents I. Scope _____ 3 II. Definitions _____ 3 III. Purpose _____ 4 IV. Compliance and reporting obligations _____ 5 V. Reporting periods _____ 5 VI. Transitional arrangements (Article 61 of the AIFMD) _____ 5 VII. Procedure for first reporting _____ 6 VIII. Procedures when the AIFM of an AIF changes or an AIF is liquidated _____ 6 IX. Procedures when AIFMs are subject to new reporting obligations _____ 6 X. Reporting of specific types of AIF _____ 9 XI. AIFM data reporting under Article 3(3)(d) and 24(1) _____ 9 XII. AIF data reporting under Articles 3(3)(d) and 24(1) _____ 12 XIII. AIF data reporting under Article 24(2) _____ 22 XIV.

a private equity firm provides the company with enough equity to completely “cash out” an owner, typically for family succession plan-ning purposes. Turnarounds Private equity firms may provide equity with the intent of turning a distressed or special situation company into a financially stable com-pany.

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