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

viii. Financial control and management information

1. An AIFM shall maintain records that are adequate for the purposes of financial control and management information.

2. An AIFM shall ensure that its records contain as a minimum the following:

Financial

(a) details of all money received and expended by the AIFM whether on its own behalf or on behalf of AIF under management, together with details of how such receipts and payments arose;

(b) a record of all income and expenditure of the AIFM explaining its nature;

(c) a record of all assets and liabilities of the AIFM, long and short positions and off balance sheet items, including any commitments or contingent liabilities;

(d) details of all purchases and sales of investment instruments by the AIFM distinguishing those which are made by the AIFM on its own account and those which are made on behalf of AIF under management;

(e) any working papers necessary to show the preparation of any return submitted to the Central Bank;

(f) management information records maintained in a manner suc