European documentation

Guidelines and recommendations of the European Securities and Markets Authority ("ESMA") issued pursuant to Article 16 of Regulation (EU) No 1095/2010 establishing ESMA ("ESMA Regulation") 

 

ESMA/2014/869: Guidelines on reporting obligations under Articles 3(3)(d) and 24(1), (2) and (4) of the AIFMD

ESMA/2013/1339: Guidelines on reporting obligations under Articles 3(3)(d) and 24(1), (2) and (4) of the AIFMD

These guidelines provide clarifications on the information that AIFMs should report to their national competent authorities.

Moreover, these guidelines clarify the reporting timing and periods.

 

ESMA/2013/998: Guidelines on the model MoU concerning consultation, cooperation and the exchange of information related to the supervision of AIFMD entities.

These guidelines lay down a model of the Memorandum of Understanding (MoU) that should be agreed between the EU and non-EU supervisory authorities in order to have the appropriate supervisory cooperation arrangements in place as required under Article 20(1)(d), Article 21(6)(a), Article 34(2), Article 35(11), Article 36(3), Article 37(15), Article 40(11) and Article 42(3) of the AIFMD.

 

ESMA/2013/611: Guidelines on key concepts of the AIFMD

These guidelines clarify the different concepts defining an "AIF" within the meaning of Article 4(1)(a) of the AIFMD. 

 

ESMA/2013/232: Guidelines on sound remuneration policies under the AIFMD.

The purpose of these guidelines is to provide clarifications on the application of the provisions on remuneration in Articles 13 and 22(2)(e) and (f) of, and Annex II to, the AIFMD.

 

ESMA's opinion delivered based on Articles 10 and 29 of ESMA Regulation

 

ESMA/2013/1340: Collection of information for the effective monitoring of systemic risk under Article 24(5), first sub-paragraph, of the AIFMD.

This opinion reflects ESMA's intention to have NCAs' adopting a common approach when making use of their power to require additional information under Article 24(5), first sub-paragraph, of the AIFMD. This additional information would also allow for a more comprehensive oversight of the activities of AIFMs by supplementing the reporting in such areas as risk measures and short positions.

In this opinion, ESMA provides details on a set of additional information that, in its view, NCAs could require AIFMs to report on a periodic basis pursuant to Article 24(5), first sub-paragraph of the Directive.

 

ESMA documents on the reporting format required under the AIFMD

 

ESMA/2013/1361: AIFMD Reporting - documents XML - V1.2 [updated] 

ESMA/2013/1359: Consolidated AIFMD reporting template

ESMA/2013/1358: AIFMD Reporting - IT technical guidance (rev 4) [updated]