Version date: 14 March 2018 - onwards
  Version 9 of 9    

i. Publication of annual and half-yearly reports

1. The Qualifying Investor AIF shall publish an annual report for each financial year. The accounting information given in the annual report must be audited by one or more persons empowered to audit accounts in accordance with the Companies Acts. The auditor's report to unitholders, including any qualifications, shall be reproduced in full in the annual report.

2. The Qualifying Investor AIF shall include the information specified in the AIFM Regulations and the information specified in this section in its annual report.

3. A Qualifying Investor AIF established as a unit trust or common contractual fund must publish a half-yearly report covering the first six months of the financial year. The information set out in this section must be incorporated into the half-yearly report.

4. The Qualifying Investor AIF shall prepare and submit to the Central Bank a set of accounts (whether an interim report or an annual report) within 12 months of the launch date and publish it within 2 months if