Luxembourg Regulated Investment Vehicles - Alfi

17SIF SICAR Securitization vehicle – regulatedNone None NoneThe law contains an exemption toprepare consolidated accounts for theSIF and its subsidiaries.Annual accounts• SICAV / SICAFIFRS allowed upon request tothe “Commission des NormesComptables”.• FCPIFRS allowed if provided for in theprospectus approved by the CSSF.The law contains an exemption forthe SICAR to prepare consolidatedaccounts.Annual accountsIFRS allowed upon request tothe “Commission des NormesComptables”.No exemption granted.Annual accountsIFRS allowed upon request tothe “Commission des NormesComptables”.Consolidated accountsIFRS is mandatory if the companyis listed in accordance with the EUregulation 1606/2002.Consolidated accountsIFRS is mandatory if the companyis listed in accordance with the EUregulation 1606/2002.Consolidated accountsIFRS is mandatory if the companyis listed in accordance with the EUregulation 1606/2002.