Financial and capital market Commission, the provisions of regulations No 186 in 2015 3. November (financial and capital market Commission Council meeting No. 41 3. p.) The amendments to the "alternative investment fund manager reporting to regulatory provisions" Issued under the alternative investment fund and the Manager article 59 of the law the sixth and eighth and article 81 of the seventh part of paragraph 23 make financial and capital market Commission 05.02.2014. provisions, regulations No 15 "alternative investment fund manager reporting regulations regulations" (hereinafter-the rules) the following amendments: 1. provisions be supplemented by the following paragraph 2.10.1 : "2.10.1 Regulation No 2015/760 – the European Parliament and the Council 29.04.2015. Regulation (EU) No 2015/760 for European long-term investment funds." 2. To supplement the provisions under point 5.1 by the following: "5.1 the external Manager that has the right to provide AIFPL of article 5 on the seventh and eighth, in addition to the services referred to in paragraph 5 of the report, prepare a 16.04.2014. European Commission implementing Regulation (EU) No 680/2014, establishing implementing technical standards relating to the supervisory authorities in accordance with the report of the European Parliament and of the Council Regulation (EU) no 575/2013 , (hereinafter the implementing Regulation No 680/2014) reports referred to in article 7. Report in accordance with Regulation (EC) no 575/2013 and the implementing Regulation No 680/2014 prepare individual and consolidation at group level, if the Manager is the consolidation of the financial holding company of the group consolidation consolidation of group or subgroup responsible authority. " 3. Express provisions 18.4. paragraph by the following: "under the heading" 18.4 Manager of fixed costs total "manager specifies the value that is calculated as a fixed overhead value in accordance with Regulation (EC) no 575/2013 and the European Commission delegated regulation 04.09.2014. (EU) 2015/488, amending Regulation (EU) delegation no. 241/2014 regarding capital requirements firms on the basis of the fixed overheads." 4. Express provisions of paragraph 19 by the following: "19. Member State licensed Manager Affiliate and Member State licensed administrator, who is recorded by the AIF in Latvia, complete the" Report on the management of the existing Manager funds and capital requirements for "part I" Manager "means the management of and provide information on the carrying amount of its assets in Latvia registered AIF managed by private pension funds in Latvia registered pension plans, as well as in the management of existing financial instruments with Latvian residents portfolio." 5. the provisions of paragraph 30 expressing the following wording: "30." qualified investments "completed the AIF Manager if the AIF is established as the AIF, which uses the name" European venture capital fund, in accordance with Regulation No 345/2013 as the AIF, which uses the name "European Social Fund" of the business in accordance with Regulation (EC) no 346/2013, or AIF, registered as "a long-term European Investment Fund", in accordance with Regulation No 2015/760. This position indicates the total AIF where, in accordance with the directly applicable European Union legislation are recognised as qualified investment or invested assets. " 6. Express provisions of annexes 2 and 3 new versions (1 and 2 in the annex, annex). Financial and capital market Commission President k. Zakuli States annex 1 financial and capital market Commission 03.11.2015. regulatory arrangements no 186 Manager identification information annex 2 financial and capital market Commission 05.02.2014. regulatory arrangements no 15 Manager's calculation of profit or loss position title position number accounting value (integer) 1 (A) (B) interest income (+ + + 11140 11110 11120 11130) 11100 interest income from claims against credit institutions 11110 interest income from claims against other parties in interest income from 11120 debt and other securities fixed income other income like 11130 11140 interest expenditure (11210 + 11220 + 11240) 11200 interest expense on liabilities to credit institutions 11210 interest expense on liabilities to other persons in the other similar expenditure 11220 11240 dividend income Commission income 11300 11400 t.sk. 11401 t.sk on investment services. Regulatory Services Commission expense 11402 11500 other income administrative expenses 11800 11900 depreciation other 12200 12110 savings result-profit/(loss) 12300 profit/(loss) before corporate income tax calculation (11100-11400 11500 11300 11200 + +-+--12110-12200 11800 11900 + 12300) 13100 13200 corporate income tax accounting period profit/(loss) (13100-13200) 13300 * figures in parentheses of items to be included in the report with a minus sign.
Annex 2 financial and capital market Commission 03.11.2015. regulatory arrangements no 186 Manager identification information annex 3 financial and capital market Commission 05.02.2014. regulatory arrangements no 15 review of the Manager in managing the funds and capital requirements
Position title position number amount (integer) part I. Manager Administration, existing features DM founded the AIF (togetherness) book value of assets together 012 t.sk. In Latvia, the AIF managed by the external Manager (entities, t.sk. limited partnership, joint stock company) in the book value of the assets together 013 t.sk. In Latvia the AIF managed internal Manager (joint stock companies) of the book value of the assets means managing together 014 (012 + 013 + 014) 100 Manager managed in Latvia registered pension plan assets of the client the individual financial 015 instrument portfolios (021 + 022) total 020 natural person individual portfolios of financial instruments the carrying value of individual legal entities 021 financial instrument book value of the Portfolio Manager in the management of existing 022 AIF amount of assets (calculated according to Regulation No. 231/2013 2) 040 part II. Manager capital requirements Manager equity manager of fixed costs 801 total 802 minimum initial capital (15,000/125,000/300,000) 803 equity excess over Manager minimum initial capital (801-803) 804 excess equity over 25% of the total amount of fixed costs (801-0.25 x802) 805 management limit without additional equity requirements for the minimum initial 806 250 million Manager capital and additional capital requirements, the maximum level of 807 10 million factor additional own funds calculation * 808 0.0002 additional own funds requirement * (0 If 100 ≤ 806; 808x (100-806) if (100 > and 806 (803 + 808x (100-806) ≤ 807)); 807 if (100 > and 806 (803 + 808x (100-806) > 807)) 809 AIF Manager professional liability risks that are not covered by the insurance policy * 810 additional own funds requirement of professional responsibility AIF Manager to cover the risk (0.0001 x810) 811 capital surplus over the minimum initial capital and an additional amount of own funds ** (801-803-809-811) 812 equity and additional own funds cover for the amount of liquid assets * 813 * licensed Manager who received the AIFPL part of article 16 referred to in the ninth, may be replaced by another factor of 0.0002 coefficients range from 0.0001 to 0.0002. licensed Manager fills in.