Reporting selon l’Annexe IV du règlement délégué (UE) n° 231/2013 de la Commission complétant la Directive 2011/61/UE –Ajout de nouvelles règles et mises à jour des questions & réponses de l’ESMA sur AIFMD (uniquement en anglais)
Following the implementation in November 2023 of the revised IT technical guidance introduced in ESMA’s AIFMD Reporting Technical Guidance – revision 6 document, the CSSF has updated the corresponding document AIFM Reporting – Technical Guidance – CSSF on its website. 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: https://www.cssf.lu/en/periodic-and-non-periodic-transmission-of-information-aifms/.
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 email@example.com.
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.