The European Securities and Markets Authority (ESMA) has published the official translations of its guidelines on reporting obligations under articles 3 and 24 of the Alternative Investment Fund Managers Directive (AIFMD).
The purpose of the guidelines is to ensure common, uniform and consistent application of the reporting obligations to national competent authorities (NCAs) stemming from articles 3(3)(d) and 24(1), (2) and (4) of the AIFMD. They provide clarification on the information that alternative investment fund managers (AIFMs) must report to NCAs, the timing of the reports and the procedures to be followed when AIFMs move from one reporting obligation to another.
The guidelines will apply from 8 October 2014.
View Guidelines on reporting obligations under articles 3(3)(d) and 24(1), (2) and (4) of the AIFMD, 8 August 2014