Reporting Requirements for AIF Management Companies

Financial Returns

Annual Returns

Annual audited accounts of AIF Management Companies (AIF ManCo) must be submitted to the Central Bank within four months of the relevant reporting period. The annual audited accounts must be accompanied by the Minimum Capital Requirement Report, which forms part of the AIF Rulebook.

Half-Yearly / Quarterly / Monthly Returns

An AIF ManCo is required to submit certain financial information to the Central Bank. This includes interim financial statements such as a Balance Sheet and Profit & Loss account and the Minimum Capital Requirement Report which forms part of the AIF Rulebook. The appropriate reporting interval is advised to an AIF ManCo on an individual basis.

Online Submission of Financial Returns

An AIF ManCo must submit a number of financial returns in an electronic format. These returns are submitted through the Central Bank's web-based Online Reporting ('ONR') System. The following items should be of assistance when completing returns:

ONR System User Manual | pdf 5304 KB ONR FINREP Variance Analysis User Guide | docx 1812 KB ONR Ad Hoc Return Scheduling User Guide | docx 1734 KB FINREP for Fund Service Providers - Guidance Note | doc 496 KB The following table provides a summary of reporting requirements for AIF Management Companies. Please note that reporting obligations may vary on a firm-by-firm basis. Reporting Requirements for AIF Management Companies | pdf 116 KB

Co-operation with the Central Bank

AIF ManCos are required to notify the Central Bank of any material breaches, the commencement of any legal proceedings and any visits/fines by another Supervisory Authority.

External Auditors

Following the audit of an AIF ManCo’s financial statements, the auditor of an AIF ManCo must supply the Central Bank with a copy of the 'Management Letter' issued to the AIF ManCo’s Board of Directors. Auditors must also make an annual ‘Statutory Duty Confirmation’ to the Central Bank stating whether any circumstances came to their attention during their annual audit.