Transcription of Guidelines - Europa
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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.
to report until the end of the first reporting period. For example, an AIFM subject to half-yearly re-porting obligations that has information to report as from 15 February would start reporting infor-mation as from 1 April to 30 June. 13. AIFMs should report information under Articles 3 and 24 to their national competent authorities only
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