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ARTICLE · 04 DECEMBER 2015

Ireland Funds - AIFMD (NPPR) Changes To Annex IV Reporting Obligations

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On 30 November 2015, the Central Bank of Ireland (the "CBI") updated its Reporting Guidance for Alternative Investment Fund Managers ("AIFM") ..

IrelandFinance and Banking

On 30 November 2015, the Central Bank of Ireland (the "CBI") updated its Reporting Guidance for Alternative Investment Fund Managers ("AIFM") (the "Reporting Guidance"), which prescribes new reporting requirements applicable to non-EU master AIFs not marketed in the EU that have either EU or non-EU feeder alternative investment funds ("AIFs") marketed in the EU under Article 42 of AIFMD.  Under the Reporting Guidance, the CBI now requires all AIFMs to report information on non-EU master AIFs from the 1 January 2016 reporting period.  It should be noted, however, that this information is not required to be reported where the non-EU master AIF and feeder AIF do not have the same AIFM.

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