FAQ concerning U 1.1. Reporting

• Applicability: The U1.1 Reporting obligations apply to all Luxembourg-domiciled UCIs, SIFs, and SICARs, as outlined in the Law of 17 December 2010, the Law of 13 February 2007, and the Law of 15 June 2004, respectively.

• Reporting Requirements: UCIs are required to submit monthly financial information, including data on their financial situation at the end of the month (e.g., total net asset value) or for the entire month (e.g., proceeds from all units/shares issued).

• Transmission Methods: As of 28 February 2025, U1.1 reports must be transmitted exclusively via the dedicated eDesk procedure or an API solution based on the submission of XML reports via the S3 protocol.

• File Naming Convention: The naming convention for U1.1 reporting files follows a specific structure to ensure proper identification and processing.

• Currency and Exchange Rates: UCIs must report financial figures in their base currency and apply appropriate exchange rates when reporting in a currency different from the base currency.

• Reporting Triggers: Certain events, such as the launch of a UCI or unit/share class, trigger the submission of the first "final report" and, where applicable, a "provisional report."

• Final and Null Reports: The FAQ outlines the circumstances under which a UCI must submit a final report, including the last "final report" and the last "null report" when the UCI is definitively closed.

• Subscriptions and Redemptions: Guidance is provided on how to report subscriptions and redemptions, including specific items such as item numbers 3030 and 5050 for subscriptions, and item numbers 3040 and 5060 for redemptions.

For detailed information and specific questions, the full FAQ document is available on the CSSF website:

https://www.cssf.lu/wp-content/uploads/FAQ_U1_1_reporting.pdf