-Change of AIFM
14. When the AIFM of an AIF changes between two reporting dates, the former AIFM should not report any information under Articles 3(3)(d) or 24 to its NCA at the end of the reporting period. Rather, the information under Articles 3(3)(d) or 24 should be reported by the new AIFM at the end of the reporting period covering the whole period based on information provided by the former AIFM. The same procedure should be followed when an AIFM is merged into another AIFM and no longer exists.
-Liquidated or merged AIF
15. AIFMs should provide the last report of the AIF to their NCA immediately after the AIF has been liquidated or merged.
16. Liquidation processes may vary according to the type of AIFs managed and the jurisdiction of the AIF. Depending on the situations, the last report might not contain any information (where all the positions of the AIF have been unwound), or be limited to information on the turnover, or else the report might be complete. Indeed, in some case
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