Reporting Requirements for UCITS Management Companies

Financial Returns

Annual Returns

Annual audited accounts of UCITS Management Company must be submitted to the Central Bank within four months of the relevant reporting period end. The accounts must be accompanied by the Minimum Capital Requirement Report, which forms part of the UCITS Notices.

Half-Yearly / Quarterly / Monthly Returns

UCITS Management Companies are required to submit certain financial information to the Central Bank. This includes half-yearly accounts of the management company twice in every financial year within two months of the end of the relevant half year and the Minimum Capital Requirement Report. UCITS Management Companies may be required to submit additional monthly or quarterly financial information. The appropriate reporting interval is advised to a UCITS Management Company on an individual basis.

Online Submission of Financial Returns

UCITS Management Companies 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 Minimum Capital Requirement for AIFMs and UCITS Managers Reporting Template | xlsx 31 KB Minimum Capital Requirement for AIFMs and UCITS Managers Guidance Note | pdf 1918 KB

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

Reporting Requirements for UCITS Management Companies | pdf 466 KB

Co-operation with the Central Bank

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

External Auditors

Following the audit of a UCITS Management Company's financial statements, the auditor of a UCITS Management Company must supply the Central Bank with a copy of the 'Management Letter' issued to the UCITS Management Company'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 that gave rise to a duty to report the matter(s).