Article 103 | Delegated Regulation 231/2013

CHAPTER I - DEFINITIONS (Article 1)

CHAPTER II - GENERAL PROVISIONS (Article 2-15)

CHAPTER III - OPERATING CONDITIONS FOR AIFMs (Article 16-82)

CHAPTER IV - DEPOSITARY (Article 83-102)

CHAPTER V - TRANSPARENCY REQUIREMENTS, LEVERAGE, RULES RELATING TO THIRD COUNTRIES AND EXCHANGE OF INFORMATION ON THE POTENTIAL CONSEQUENCES OF AIFM ACTIVITY (Article 103-116)

SECTION 1 - Annual report, disclosure to investors and reporting to competent authorities (Article 103-111)Article 103 - General principles for the annual report Q&A Article 104 - Content and format of the balance sheet or statement of assets and liabilities and of the income and expenditure account Article 105 - Report on the activities of the financial year Article 106 - Material changes Article 107 - Remuneration disclosure Q&A Article 108 - Periodic disclosure to investors Q&A Article 109 - Regular disclosure to investors Q&A Article 110 - Reporting to competent authorities Q&A Article 111 - Use of leverage on a substantial basis Q&A

SECTION 2 - AIFMs managing leveraged AIFs (Article 112)

SECTION 3 - Specific rules relating to third countries (Article 113-115)

SECTION 4 - Exchange of information on the potential systemic consequences of AIFM activity (Article 116)

CHAPTER VI - FINAL PROVISIONS (Article 117)

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Article 103 - General principles for the annual report

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