Legal reporting

Semi-annual information - financial reporting:

 

Please refer to Circular CSSF 08/376 and Circular CSSF 08/334 on the encryption specifications for reporting firms and to the technical document relating to the transmission of table K 3.1 (only in French) for instructions relating to the information that SICARs must provide and for instructions relating to the electronic transmission of this information.

 

Please refer to Circular CSSF 15/627 for instructions relating to information that SICARs must provide as of 30 June 2016.

 

SICARs are invited to use the Excel template available for download below:

 

Table K 3.1

English version of table K3.1 (for information only)

 

Further information concerning financial reporting: addition of annexes 7A and 7B “Identification of the SICARs' beneficial owners”

 

For the purposes of annexes 7A and 7B, the definition of beneficial owner as provided in Article 1(7) of the law of 12 November 2004 on the fight against money laundering and terrorist financing (the "2004 Law”) applies.

 

The concept of beneficial owner applies to any natural person who owns or controls directly or indirectly a percentage of more than 25% of the SICAR's shares as well as any natural person who otherwise exercises control over the management of the SICAR.

 

The identification of beneficial owners is thus also required where the investors of the SICAR are legal persons other than the entities referred to under Article 3-1 of the 2004 Law allowing the application of simplified customer due diligence procedures.

 

The information on beneficial owners must be provided independently from the setting-up of a nominee structure.

 

Rules applicable as of 30 June 2016:   

Guidelines on the U1.1 reporting (03.06.2016) 

Guidelines on the U1.1 reporting - Final version track changes (03.06.2016)

XML Schemes U1.1

U1.1 Rules and Definition 

Examples

U 1.1 reporting life cycle
U 1.1 reporting naming convention

 

Identifiers of UCI/SIF/SICAR

The following file lists the UCI and SICAR identifiers to be used for the periodic reporting:

OPC_FIS_SICAR_COMP_TP_TOUS_NON_FERMES.zip