Luxembourg Regulated Investment Vehicles - Alfi

Reporting requirements14Valuation principlesPart I Fund (UCITS)Valuation of assets is made on the basisof the realizable value estimated in goodfaith, unless provided for differently in theArticles or Management Regulations.Part II Fund (UCI)Valuation of assets is made on the basisof the realizable value estimated in goodfaith unless provided for differently in theArticles or Management Regulations.Financial reportsAudited annual report is required within4 months of the year-end.Semi-annual report due within 2 months ofthe 6 month period-end.Audited annual report is required within4 months of the year-end.Semi-annual report due within 2 months ofthe 6 month period-end.Generally acceptedaccounting principlesAnnual reportLux GAAP only, i.e. provisions of the lawof 19 December 2002 except for :• The content and layout of the annualreport.• The valuation of assets which is ruled byarticles 9§3, 28§4, 40, 71, 75§5 of theFund law.Annual reportLux GAAP only, i.e. provisions of the law of19 December 2002 except for :• The content and layout of the annualreport.• The valuation of assets which is ruled byarticles 9§3, 28§4, 40, 71, 75§5 of theFund law.Semi-annual reportLux GAAP only, i.e. provisions of the lawof 19 December 2002 except for :• The content and layout of the annualreport.• The valuation of assets which is ruled byarticles 9§3, 28§4, 40, 71, 75§5 of theFund law.Semi-annual reportLux GAAP only, i.e. provisions of the law of19 December 2002 except for :• The content and layout of the annualreport.• The valuation of assets which is ruled byarticles 9§3, 28§4, 40, 71, 75§5 of theFund law.