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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 105 Report on the activities of the financial year
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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 105 Report on the activities of the financial year

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

1. The report on activities of the financial year shall include at least:

(a) an overview of investment activities during the year or period, and an overview of the AIF's portfolio at year-end or period end;

(b) an overview of AIF performance over the year or period;

(c) material changes as defined below in the information listed in Article 23 of Directive 2011/61/EU not already present in the financial statements.

2. The report shall include a fair and balanced review of the activities and performance of the AIF, containing also a description of the principal risks and investment or economic uncertainties that the AIF might face.

3. To the extent necessary for an understanding of the AIF's investment activities or its performance, the analysis shall include both financial and non-financial key performance indicators relevant to that AIF. The information provided in the report shall be consistent with nation

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