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  2. Legislation (EU)
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  1. Commission Delegated Regulation (EU) No 231/2013 of 19 December 2012 supplementing Directive 2011/61/EU of the European Parliament and of the Council with regard to exemptions, general operating conditions, depositaries, leverage, transparency and supervision (Text with EEA relevance)
  2. Chapter V Transparency Requirements, Leverage, Rules Relating to Third Countries and Exchange of Information on the Potential Consequences of AIFM Activity (arts. 103-116)
  3. Section 1 Annual report, disclosure to investors and reporting to competent authorities (arts. 103-111)
  4. Article 104 Content and format of the balance sheet or statement of assets and liabilities and of the income and expenditure account
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 22 July 2013 - onwards
  Version 3 of 3    

Article 104 Content and format of the balance sheet or statement of assets and liabilities and of the income and expenditure account

(Article 22(2)(a) to (e) and Articles 23(4) and 24(1) of Directive 2011/61/EU)

1. The balance sheet or statement of assets and liabilities shall contain at least the following elements and underlying line items in accordance with point (a) of Article 22(2) of Directive 2011/61/EU:

(a) 'assets' comprising the resources controlled by the AIF as a result of past events and from which future economic benefits are expected to flow to the AIF. Assets shall be sub-classified according to the following line items:

(i) 'investments', including, but not limited to, debt and equity securities, real estate and property and derivatives;

(ii) 'cash and cash equivalents', including, but not limited to, cash-in-hand, demand deposits and qualifying shortterm liquid investments;

(iii) 'receivables', including, but not limited to, amounts receivable in relation to dividends and interest, investments sold, amounts due from brokers and 'prepayments', including, but not limited to, amounts paid in advance i

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