Reporting Requirements for AIF Managers 

Financial Returns

Annual Returns

Annual audited accounts of AIF Managers (AIFMs) 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 AIFM 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 AIFM on an individual basis.

Online Submission of Financial Returns

An AIFM 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:

The following table provides a summary of reporting requirements for AIFMs. Please note that reporting obligations may vary on a firm-by-firm basis.

Co-operation with the Central Bank

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