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Commission Delegated Regulation (EU) No 231/2013

Preamble
Recitals 136
Chapter I - DEFINITIONS (Article 1) 1
Chapter II - GENERAL PROVISIONS (Article 2-15) 14
Chapter III - OPERATING CONDITIONS FOR AIFMs (Article 16-82) 67
Chapter IV - DEPOSITARY (Article 83-102) 20
Chapter V - TRANSPARENCY REQUIREMENTS, LEVERAGE, RULES RELATING TO THIRD COUNTRIES AND EXCHANGE OF INFORMATION ON THE POTENTIAL CONSEQUENCES OF AIFM ACTIVITY (Article 103-116) 14
- Section 1 - Annual report, disclosure to investors and reporting to competent authorities (Article 22(2)(a) to (e) and Articles 23(4) and 24(1)of Directive 2011/61/EU) (Article 103-111) 9
- Section 2 - AIFMs managing leveraged AIFs (Article 25(3) of Directive 2011/61/EU) (Article 112) 1
- Section 3 - Specific rules relating to third countries (Articles 34(1), 35(2) 36(1), Articles 37(7)(d), 40(2)(a) and Article 42(1) of Directive 2011/61/EU) (Article 113-115) 3
- Section 4 - Exchange of information on the potential systemic consequences of AIFM activity (Article 53(1) of Directive 2011/61/EU) (Article 116) 1
Chapter VI - FINAL PROVISIONS (Article 117) 1
Annexes 4
Amending acts 3

Article 103 - General principles for the annual report

Article 103

General principles for the annual report

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All information provided in the annual report, including the information specified in this Section, shall be presented in a manner that provides materially relevant, reliable, comparable and clear information. The annual report shall contain the information investors need in relation to particular AIF structures.

Official text · consolidated version 01/08/2022 (in force) Open full page ↗