Luxembourg Regulated Investment Vehicles - Alfi
Luxembourg Regulated Investment Vehicles - Alfi
Luxembourg Regulated Investment Vehicles - Alfi
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Reporting requirements16Other reportsConsolidationIFRSPart I Fund (UCITS)Long-form report to be issued by theauditor with the annual report inaccordance with CSSF Circular 02/81.No exemption granted – normallynot required due to diversificationrequirements.Annual accounts• SICAV / SICAFIFRS allowed upon request to the“Commission des Normes Comptables”.• FCPIFRS allowed if provided for in theprospectus approved by the CSSF.Part II Fund (UCI)Long-form report to be issued by theauditor with the annual report inaccordance with CSSF Circular 02/81.No exemption granted.Annual accounts• SICAV / SICAFIFRS allowed upon request to the“Commission des Normes Comptables”.• FCPIFRS allowed if provided for in theprospectus approved by the CSSF.Consolidated accountsIFRS is mandatory if the company is listedin accordance with the EU regulation1606/2002.Consolidated accountsIFRS is mandatory if the company is listedin accordance with the EU regulation1606/2002.