law of 20 December 2002 - Alfi

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Annex 1Table SG 1ACompany:Person in charge:Frequency: quarterlyASSETS1. Subscribed capital unpaid2. Incorporation expenses3. Fixed assets3.1. Fixed intangible assets3.2. Fixed tangible assets3.3. Financial fixed assetsUnits in affiliated undertakingsLoans and advances to affiliated undertakingsParticipating interestsFINANCIAL SITUATION AS AT …(in the currency of the capital)Loans and advances to undertakings in which the company hasparticipating interestsSecurities held as fixed assetsOthers4. Current assets4.1. Cash4.2. Balances in banks, balances in postal cheques accounts4.3. Loans and advances4.4. Transferable securities4.5. Others5. Prepayments and accrued income6. Various7. Loss for the financial yearTotal (1+2+3+4+5+6+7)AMOUNTLIABILITIES1. Equity capital1.1. Subscribed capital or endowment capital1.2. Share premium1.3. Revaluation reserve1.4. Legal reserve1.5. Other reserves1.6. Profit or loss brought forward2. Subordinated debts3. Provisions for liabilities and charges3.1. Provisions for pensions and similar commitments3.2. Provisions for taxes3.3. Other provisions4. Debts5. Profit for the financial yearTotal (1+2+3+4+5)AMOUNT195
Annex 2Table SG 1BCompany:Person in charge:Frequency: quarterlyPROFIT AND LOSS ACCOUNTS AS AT …(in the currency of the capital)WORDINGAMOUNT1. Interests and fees received +2. Interests and fees payable -3. Other operating income +4. Gross profit or gross loss5. Income from transferable securities +a) income from participating interests (b) income from other transferable securities (c) income from participating interests or from units inaffiliated undertakings (6. General administrative expenses -6.1. Staff costsWages and salaries (Social security costs (Social security costs relating to general pensions (6.2. Other administrative expenses (7. Value adjustments in respect of: -7.1. Intangible and tangible assets (7.2. Financial fixed assets and transferable securities beingpart of the current assets (7.3 Others (8. Value re-adjustments +9. Provisions for general risks -10. Tax on profit on ordinary activities -11. Profit or loss on ordinary activities after tax +/-12. Extraordinary income +13. Extraordinary charges -14. Extraordinary profit or loss +/-15. Tax on extraordinary profit or loss -16. Other taxes not shown under the preceding items -17. Profit or loss for the financial year +/-))))))))))196
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Undertakingsfor collective investme
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Published by the SOCIETE DE LA BOUR
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TABLE OF CONTENTSLAW DATED 20 DECEM
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Chapter E. Rules concerning the dep
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CSSF CIRCULAR 03/88 OF 22 JANUARY 2
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law dated 20 December 2002 relating
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annual accounts of certain types of
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25) a “UCITS home Member State”
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Art. 5Art. 6Art. 7Art. 8Art. 9Chapt
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commercial companies, as amended. T
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d) where the CSSF withdraws its aut
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The applicant shall be informed, wi
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Art. 30 (1) If the capital of the S
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Art. 40 Articles 26, 27, 28 with th
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(2) However:a) a UCITS may invest n
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Companies which are included in the
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Art. 48 (1) An investment company o
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Art. 54Art. 55Art. 56Art. 57In the
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contributed by them and whose right
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(4) Where the maximum percentages f
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y a supervisory authority set up by
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- For the purpose of this paragraph
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(2) Any change of external auditors
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Art. 86g) the mandate shall not pre
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) a programme of operations stating
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Art. 92(2) The CSSF will grant auth
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of professional secrecy provided fo
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The communication of information by
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The Court shall decide as to the ex
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(6) The Court’s decisions pronoun
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(2) The full prospectus shall conta
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The CSSF may request an auditor to
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(2) any person who has issued or re
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Art. 130Art. 131(3) Are exempt from
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Chapter 21. - Transitional and repe
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ANNEXE ISchedule A1. Information co
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1. Information concerning thecommon
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5. Other investment information:5.1
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- distributions and income reinvest
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- when and how dividends on units o
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GRAND-DUCAL REGULATION OF 14 APRIL
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Grand-Ducal Regulation of 08 Februa
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(c) financial instruments which ful
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(b) updates of the information refe
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Article 9Financial indices1. The re
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2. The reference in the first inden
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CHAPTER APURPOSE AND SCOPE OF THE L
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If the review of the application fi
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The following types of UCITS are co
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CHAPTER DRULES CONCERNING THE CENTR
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- the central administration must b
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For the purposes of the processing
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Considering the above, a derogatory
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CHAPTER ERULES CONCERNING THE DEPOS
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conformity of a decision taken by t
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- liability of the depositary for t
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It follows that the authorised inve
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CHAPTER GRULES APPLICABLE TO UCITS
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CHAPTER HRULES APPLICABLE TO ALL UC
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Subject to the conditions specified
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4. Repurchase agreements.UCITS may
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2. Investment restrictions.The inve
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3. Borrowings.The UCI may only borr
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4. Special regulations.Apart from t
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CHAPTER JRULES APPLICABLE TO MULTIP
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However, this difference of value o
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CHAPTER LINFORMATION AND ADVERTISEM
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The auditor’s report provided for
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CHAPTER MFINANCIAL INFORMATION 129
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VII. Identification numberThe CSSF
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CHAPTER OMARKETING RULES APPLICABLE
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APPENDIXTo be forwarded to theCommi
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Unless provided differently in thei
Page 148 and 149: (a) The information to be furnished
Page 150 and 151: In those circumstances, it is in pr
Page 152 and 153: The conclusions of the external aud
Page 154 and 155: The tolerance levels which are prov
Page 156 and 157: Such UCIs have to comply with the p
Page 158 and 159: D. Additional Investment Restrictio
Page 160 and 161: The UCI can either act as buyer or
Page 162 and 163: CSSF Circular 02/81 of 6 december 2
Page 164 and 165: I. MandateThe auditor is appointed
Page 166 and 167: In the long form report, the audito
Page 168 and 169: For common funds the management of
Page 170 and 171: In addition, the auditor must outli
Page 172 and 173: 1.4. Relationship with other interm
Page 174 and 175: - market risk- settlement risk- for
Page 176 and 177: 4. Complaints from investorsThe aud
Page 178 and 179: CSSF Circular 03/87 of 21 january 2
Page 180 and 181: B. Provisions concerning management
Page 182 and 183: UCIs established prior to 1 January
Page 184 and 185: UCITS subject to Part I of the law
Page 186 and 187: Also covered by this category are U
Page 188 and 189: It is strongly recommended that UCI
Page 190 and 191: Finally, the transitional provision
Page 192 and 193: The management company’s and the
Page 194 and 195: in the delegation agreement by mean
Page 196 and 197: Especially, the activity programme
Page 200 and 201: Annex 3Table SG 1CCompany:Person in
Page 202 and 203: Annex 5Table SIAG 1ACompany:Status:
Page 204 and 205: CSSF CIRCULAR 03/122 of 19 December
Page 206 and 207: If the UCITS is established as a UC
Page 208 and 209: CSSF Circular 04/146 of 17 June 200
Page 210 and 211: If intermediaries in charge of the
Page 212 and 213: CSSF CIRCULAR 05/177 of 6 April 200
Page 214 and 215: analysed on a case by case basis, c
Page 216 and 217: The following extracts, which are o
Page 218 and 219: This circular does not apply to com
Page 220 and 221: The same principles apply to the ap
Page 222 and 223: CSSF Circular 07/277 OF 9 January 2
Page 224 and 225: The attestation letter discloses al
Page 226 and 227: Annex 1.List of documents that a UC
Page 228 and 229: Annex 3.Specific information on the
Page 230 and 231: used pursuant to Article 41 (1) g)
Page 232 and 233: At the very least, the Commission e
Page 234 and 235: If UCITS are authorised to avail th
Page 236 and 237: When the reasons put forth by the U
Page 238 and 239: • is valued at market price, at a
Page 240 and 241: • hold in its portfolio the under
Page 242 and 243: UCITS Risk Market Limit (*) Referen
Page 244 and 245: AppendicesAppendix 1: Determination
Page 246 and 247: Appendix 2: Criteria governing the
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Before using the model for the firs
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CSSF CIRCULAR 08/339 OF 19 February
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CSSF CIRCULAR 08/356 OF 4 June 2008
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In case of a standardised securitie
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3. Periodical information of the pu
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The risk exposure to a single count
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The reinvestment of cash received a
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191, 192, 193, 194, 201, 204, 205,
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Option…………………… 67,
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Third country…………………
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law of 20 December 2002 - Alfi

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