GOVERNANCE | REGULATORY | AML/CFT | AUDITOR

GOVERNANCE

REGULATORY

BLC reporting:

Circular BCL 2014/237 and Circular 14/588

Information regarding each compartment of the fund

non-MMF:

monthly statistical report composed of:

I. S 1.6 «Information on valuation effects on the balance sheet of non-MMF investment

funds». This report shall be submitted 20 days from the end of the month it refers to

II. Monthly security-by-security report of investment funds.

a) The balance sheet line

b) The identification code of the security

c) The identification of the issuer

d) The type of holding of securities

e) The quantity of securities

f) Supplementary information for securities not identified by an ISIN code.

This report shall be submitted 20 days as from the end of the month it refers to.

MMF investment funds

I. S 1.3 «Monthly statistical balance sheet for money market funds»

This report shall be submitted 10 days as from the end of the month it refers to. Same content as the quarterly report for non-MMF.

II. Monthly Security by security report of investment funds. This report shall be submitted 10 days as from the end of the month it refers to. Same content as the non-MMF security by security report

The BLC can grant non-regulated funds derogation for the monthly and quarterly reporting if the total assets (all the compartments included) remain under 500 million EUR.

The reports are transmitted to the BCL and the CSSD via e-file.

Financial information to the CSSF via CCLux:

Circular 07/310 and Circular 15/627

Information transmitted by the central administration of the SIF.

Monthly information: the reference will be the last day of every month (for SIFS that compute their net asset value at least on a weekly basis. For this latter category of SIFs, the reference date can be that of the last calculation day of the monthly net asset value.

Monthly information includes, inter alia:

I. General information on the report and the sender

II. General information on the UCI

III. Financial information on the UCI in the base currency of the UCI

IV. General information on the unit/share class

V. Financial information on the unit/share class for the reference month

VI. Information on investment income and expenses for the reference month in the base currency of the UCI (To replicate)

The SIF have 10 days from the end of the period to submit their report. The SIF must submit a separate report for each compartment. The reports do not need to be consolidated.

Audited annual report of the AIFM (beginning of the delay)

one month following the AGM which has approved the annual accounts of the AIFM and at the latest seven months after the closing date of the financial year of the AIFM.

AML/CFT

AUDITOR