Reporting according to Annex IV of Commission Delegated Regulation (EU) No 231/2013 supplementing Directive 2011/61/EU – Addition of new rules and updates of ESMA’s AIFMD Q&As

The CSSF document describes the different feedback files that the senders of AIFM reporting receive and the CSSF’s checks on the reporting files. We would like to point out that the changes make certain fields mandatory.

The document is available at Reporting to be submitted by IFMs.

Each AIFM must receive at least three positive feedback files until the necessary controls have been completed. This does not exclude the possibility that the CSSF may contact the AIFM again at a later stage regarding the content of the reporting file(s).

In case the AIFM encounters problems with the feedback files and/or error messages, they are invited to inform their service provider and/or to contact the CSSF exclusively at aifm_reporting@cssf.lu.

Furthermore, the CSSF draws the attention of all AIFMs to the latest update of ESMA updates AIFMD Q&As (in particular Section VII), which clarifies the rules on how to consider the leverage effect of exposures associated with financial structures controlled by AIFs that do not pursue a private equity strategy.

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