FAQ – Submission of closing documents and financial information by managers is a CSSF FAQ, published 29 June 2021.
\nLegal basis: Law of 17 December 2010 on undertakings for collective investment.
\nRelevant for: AIFMs, Investment fund managers, Management companies - Chapter 15, Management companies - Chapter 16.
\nSUBMISSION OF CLOSING DOCUMENTS AND FINANCIAL INFORMATION BY INVESTMENT FUND MANAGERS – FAQ
\nSUBMISSION OF CLOSING DOCUMENTS AND FINANCIAL INFORMATION BY INVESTMENT FUND MANAGERS – FAQ Version 2
\nSUBMISSION OF CLOSING DOCUMENTS AND FINANCIAL INFORMATION BY INVESTMENT FUND MANAGERS – FAQ
\nCONTENTS Reminder 4 A. Closing documents 6 1. What documents should be submitted depending on the scope of the manager’s authorisation? 6 2. What procedures should be followed for transmitting closing documents? 7 3. What format must be used for transmitting closing documents? 7 4. What nomenclature and document type must be used? 8 5. What are the deadlines? 8 6. What is required for documents to be submitted quarterly/ad hoc? 8 B. Financial information 10 1. What financial information must be provided and what are the deadlines? 10 2. What are the general principles to follow? 10 C. Sanctions and other administrative measures 12 Annex I 13 Annex I (continuation) 14
\nSUBMISSION OF CLOSING DOCUMENTS AND FINANCIAL INFORMATION BY INVESTMENT FUND MANAGERS – FAQ Version 2
\nSUBMISSION OF CLOSING DOCUMENTS AND FINANCIAL INFORMATION BY INVESTMENT FUND MANAGERS – FAQ
\n13/03/2024 30/11/2023
\nUpdate of question A1 and amendment of the list of documents to be transmitted in Annex I First publication in English
\nPlease note that the changes referred to above are shown in orange in the document.
\nSUBMISSION OF CLOSING DOCUMENTS AND FINANCIAL INFORMATION BY INVESTMENT FUND MANAGERS – FAQ Version 2
\nSUBMISSION OF CLOSING DOCUMENTS AND FINANCIAL INFORMATION BY INVESTMENT FUND MANAGERS – FAQ Reminder In view of legal requirements, Circular CSSF 19/708 clarifies the procedures for the electronic transmission of specific documents to the CSSF using a secure infrastructure accepted by the CSSF. The annex to this circular lists the documents that must now be transmitted exclusively by electronic means, document types and the required nomenclature. This circular applies to, among other entities, the following investment fund managers (“IFMs\"): •
\nmanagement companies incorporated under Luxembourg Law and subject to Chapter 15 of the Law of 17 December 2010 relating to undertakings for collective investment (hereinafter “Law of 2010”); these entities will be referred to hereinafter as “Chapter 15 ManCos” or “IFMs”;
\nmanagement companies incorporated under Luxembourg Law and subject to Article 125-1 of Chapter 16 of the Law of 2010; these entities will be referred to hereinafter as “Chapter 16 – (125-1) ManCos”;
\nmanagement companies incorporated under Luxembourg Law and subject to Article 125-2 of Chapter 16 of the Law of 2010; these entities will be referred to hereinafter as “Chapter 16 – (125-2) ManCos”;
\ninvestment companies which have not designated a management company within the meaning of Article 27 of the Law of 2010 (hereinafter “SIAGs”);
\nalternative investment fund managers authorised under Chapter 2 of the Law of 12 July 2013 on alternative investment fund managers (hereinafter “Law of 2013”); these entities will be referred to hereinafter as “AIFMs” or “IFMs”;
\ninternally managed alternative investment funds within the meaning of point (b) of Article 4(1) of the 2013 Law (hereinafter “FIAAGs”).
\nWe remind you that the closing documents to be transmitted are listed in point 3 of Annex 2 of Circular CSSF 18/698. Nevertheless, for IFMs whose financial year end falls either on or after 31 December 2021, the transmission method for the management letter is that which is indicated in Circular CSSF 21/789. This method should also be used when submitting the self-assessment questionnaire and the separate report. The submitter is responsible for the content and format of the documents submitted. Finally, we remind you that paper versions are no longer required by the CSSF.
\nThe text above is the opening of the document; the PDF carries the whole.
\nDocument page, PDF. Source: Commission de Surveillance du Secteur Financier (CSSF), reproduced with the CSSF's consent. The French text prevails.
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