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Investment Management Company Reporting The Legislative Provisions

Original Language Title: Ieguldījumu pārvaldes sabiedrību pārskatu sagatavošanas normatīvie noteikumi

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Financial and capital market Commission, the provisions of regulations No 14 in Riga 2014 5 February (financial and capital market Commission Council Protocol No 4 2. p.) Investment management company reporting regulations Regulations Issued in accordance with the investment management company, article 72 of the law the second part of the fourth paragraph of article 75.1 and article 77. Fifth, 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 i. General requirements 1. "investment management company reporting regulations regulations" (hereinafter-the rules) is designed to financial and capital market Commission for information to carry out supervision, as well as statistical data, which are necessary for the Bank of Latvia, the financial account of the balance of payments, international investment position, securities, investment funds and alternative investment fund statistics, and determines the content of the report, form preparation and submission procedures. 2. the abbreviations used: rules 2.1. Afi-derived financial instrument; 2.2. AIF-alternative investment fund or sub-fund the alternative investment fund managers and law; 2.3. Member State licensed company – Member State licensed investment management company, which launched the provision of government services in Latvia in accordance with the investment management company, article 77 of the law; 2.4. AIFPL-the alternative investment fund managers and law; 2.5. the provisions – Commission FKR 11.11.2011. legislative provisions no 242 "and the Fund's overall risk exposure to a counterparty of the size calculation regulations"; 2.6. the fund – alternative investment funds or investment funds; 2.7. investment fund – the investment fund or sub-fund investment management company within the meaning of the law; 2.8. IPSL-investment management company law; 2.9. the Commission-financial and capital market Commission; 2.10. The net asset value; 2.11. Regulation No. 231/2013-19.12.2012. The European Commission delegated Regulation (EU) no 231/2013, supplementing the directive of the European Parliament and of the Council in 2011/61/EU for exemptions, the General operating conditions, the proportion of the liability for the depositary, transparency and monitoring; 2.12. Regulation No 345/2013 – the European Parliament and the Council 17.04.2013. Regulation (EU) no 345/2013 for European risk capital funds; 2.13. Regulation No. 346/2013 – the European Parliament and the Council 17.04.2013. Regulation (EU) no 346/13 of the European Social Fund in the business; 2.14. Regulation No 549/2013 – the European Parliament and the Council 21.05.2013. Regulation (EU) No 549/2013 for the European system of national and regional accounts in the European Union; 2.15. Regulation No 575/2013, the European Parliament and of the Council of 26 June 2013 Regulation No. 575/2013 for the prudenciālaj requirements for credit institutions and investment firms, and amending Regulation (EC) No 648/2012; 2.16. RPVS-risk value; 2.17. RTA-not traded on a regulated market; 2.18. RT – traded on a regulated market; 2.19. the company-investment management company. 3. The rules are binding: 3.1. public when preparing the reports referred to in these provisions on its activities and on the investment funds, which it registered in Latvia; 3.2. company that is registered to or received a license for the operation of the AIF Manager in Latvia, when preparing the reports referred to in these rules as they manage AIF of the t.sk. the public that AIF appointed as external Manager; 3.3. State licensed for the public, which has registered the Fund or the AIF in Latvia; 3.4. licensed in a Member State of the branch of the company in Latvia. 4. the terms used in the rules comply with the directly applicable European Union law, and the provisions of the IPSL, AIFPL FKR term usage. 5. Society for their actions, prepare a quarterly report: 5.1 "in the public balance sheet" (annex 1); 5.2. the "company's profit and loss statement" (annex 2); 5.3. "review of the management of public funds and capital requirements", which consists of (I) public administration, shares "means" and "part II capital requirement (annex 3). 6. A company which provides IPSL article 5 in the second and third parts, in addition to the services referred to in paragraph 5 of the report prepare a report in accordance with Regulation No 575/2013 for equity and capital requirements of individual calculation and consolidation at group level if investment management company is the consolidation of the financial holding company of the group, group or consolidation consolidation of sub-groups responsible authority. 7. Company registered in Latvia for each investment fund or an investment fund, who founded the Fund, in the case of each sub-fund shall be prepared: 7.1 monthly report of: 7.1.1. "review of the securities the Fund" (annex 4); 7.1.2. "the Fund's net asset value report" (annex 7); 7.2. the quarterly review of this rule 7.1. report referred to in paragraph 1 and: 7.2.1. "assets and liabilities of the Fund report" part I "assets and liabilities" (annex 5); 7.2.2. "the Fund income and expenditure account" (annex 6); 7.2.3. Investment Fund to the overall risk report "(annex 8). 8. the company, which has received the licence or is registered in the AIF Manager activity for each registered in Latvia they manage AIF or the AIF who founded the Fund, in the case of each sub-fund of the AIF shall be prepared: 8.1 month review, consisting of a "Fund's net asset value changes" (annex 7); 8.2. the quarterly report: 8.2.1. "review of the securities the Fund" (annex 4); 8.2.2. "assets and liabilities of the Fund report" part I "assets and liabilities", part II, "investment property (1180. positions of the explosion)," and part III "leverage funding" (annex 5); 8.2.3. "the Fund income and expenditure account" (annex 6); 8.2.4. "the Fund's net asset value report" (annex 7); 8.2.5. "overview of AIF investors" (annex 9). 9. the company shall draw up the rules referred to in paragraph 8 of the report of the AIF, which the company has appointed an external Manager. 10. State licensed company which is registered in Latvia, the Foundation shall prepare: 10.1. quarterly report of "report on managing public funds and capital requirements" I. "the public" means the management (annex 3); 10.2. the provisions referred to in paragraph 7 of the monthly and quarterly reports, if it registered in Latvia, the investment fund or the investment fund by the Sub-fund; 10.3. the rules referred to in paragraph 8 of the monthly and quarterly reports, if it received the license for the operation of the AIF Manager and registered in Latvia or the AIF with the AIF funds. 11. State licensed public branch prepares quarterly reports consisting of: 11.1. "the company's profit and loss statement" (annex 2); 11.2. the "Report on the management of public funds and capital requirements" I. "the public" means the management (annex 3). II. report preparation General requirements 12. Reports shall be prepared, subject to the following requirements: 12.1. the monetary unit used in reports is the monetary unit of the Republic of Latvia, if these rules provide otherwise; 12.2 country code indicated in accordance with the international standard ISO 3166 "standardised national and area code". International organizations that are not registered as a resident of one country, such as the European bank for reconstruction and development, European regional development fund, the European investment bank, the bank for international settlements, the code indicates how two-digit code according to the Bank of Latvia website for available international code list; 12.3. currency code according to international standard ISO 4217, "codes for currencies and resources". In the case of securities indicate the financial instrument denominated currency code; 12.4. the issuer of counterparts and investor sectors corresponds to Regulation No 549/2013 Chapter 2. Counterparties resident sectors except the resident sector "non-financial corporations" and "household", is available in the Central Administration of statistics Web site. If the counterparty sector is not a resident of identifiable Central Statistics Administration Web site, in accordance with Regulation No 549/2013 Chapter 2 principles set out in the classified sector "non-financial corporations" or "household". Issuer and investor of the counterparty sector code point values according to the following: 12.4.1. "SK11"-non-financial corporations; 12.4.2. "SK122" – accepting public deposits, excluding the central bank; 12.4.3. "SK123" – money market funds; 12.4.4. "SK124" – investment fund and the AIF, excluding money market funds; 12.4.5. "SK125" – other financial intermediaries, except insurance corporations and pension funds; 12.4.6. "SK126"-financial palīgsabiedrīb; 12.4.7. "SK127"-attractive financial institutions and lenders; 12.4.8. "SK128" – insurance companies; 12.4.9. "SK129"-pension funds; 12.4.10. "SK1311" – the Central Government; 12.4.11. "SK1312" – the State Government; 12.4.12. "SK1313"-the local government; 12.4.13. "SK1314"-social security funds; 12.4.14. "SK14" – household; 12.4.15. "SK15 ': non-profit organisations serving households; 12.5. the column "the total nominal value of currency emissions" and "carrying amount (in euro)" indicates a value with two decimal places on the investment portfolio of the fund securities. 13. review and evaluation of the position of the content complies with the regulations issued by the Commission rules on the society and the preparation of the annual report of the Fund, if these rules otherwise. III. Public reporting 14. Data field "company identification information" company: 14.1. Commission assigned company code; 14.2. artist name, and last name; 14.3. the artist's email address; 14.4. the artist's phone number; 14.5. the reporting period end date (yyyy. URdd.mm.). 15. "the company's balance sheet" column in the "term" attribute is filled in the Division, taking into account the initial term of the transaction, and specifies one of the following values: "01G"-15.1. short-term – up to one year (inclusive); 15.2. "g"-long-term (over one year). 16. "the company's balance sheet" column "Liquid assets" attribute is filled in the company, which has received the license for the operation of the AIF Manager by specifying the following values: 16.1. contribution corresponds to AIFPL-LIU article 16 part of the eleventh; 16.2. NI-investment does not meet the AIFPL the eleventh article 16 part. 17. "the company's balance sheet" headings "employees ' options ' fills in the company, which offers its workers a chance to buy shares in the company, specifying the carrying workers ' stock options contracts pursuant to Regulation No 549/2013 18. licensed in a Member State of the branch" in the report of the public company's profit and loss statement "provides information on the income and expenses from operating in Latvia. 19. "report on the management of public funds and capital requirements": 19.1. under the heading "Manager manages the assets of the AIF (calculated according to Regulation No. 231/2013 2.)" the company, which has received the license for the operation of the AIF Manager, specifies the AIF managed the total value of the asset, calculated in accordance with Regulation No. 231/2013 article 2; 19.2. the heading "equity" company stated in accordance with Regulation (EC) no 575/2013 estimated equity value; 19.3. the heading "total cost of permanent" company represents the value that is calculated in accordance with the directly applicable European Union legislation "capital"; 19.4. the heading "professional responsibility AIF Manager risk, which is not covered by insurance" company, which has received the license for the operation of the AIF Manager, indicate the carrying amount of the assets of the AIF, which Manager to manage professional risk are not covered by civil liability insurance policy pursuant to Regulation No 231/2013. This part of the book value of the assets shall be applied to the additional own funds requirement calculated according Regulation No. 231/2013 article 14. If Manager professional risk is fully covered by the insurance policy, indicate "0". 20. State licensed public branch and state licensed the company, which has registered the Fund in Latvia, complete the "Report on the management of public funds and compliance with the requirements of the capital" I. "the public" means the management of and provide information on the carrying amount of its assets in Latvia registered funds managed by private pension funds in Latvia registered pension plans, they managed the State funded pension scheme investment plans, as well as in the management of its existing individual residents of Latvia the portfolio of financial instruments. IV. review of the securities the Fund 21. Data field Fund identification information "company: 21.1. Commission of the company granted to code that is registered in the Fund; 21.2. the Commission assigned the Foundation's registration code; 21.3. the artist's name and last name; 21.4. the artist's email address; 21.5. the artist's phone number; 21.6. the reporting period end date (yyyy. URdd.mm.). 22. The column "the issuer's registration number" indicates the issuer's registration number in the Republic of Latvia enterprise register in the commercial register. Fill in the field if the company is registered in Latvia. 23. The column "ISIN code" indicates the Security's 12 character code, in accordance with the international standard ISO 6166 "ISIN code" assigned by the Association of national numbering agencies or members of the trustee. 24. The column "the regulated market of the country of registration code" indicates a State where the regulated market of the financial instrument is purchased, code. If the transferable securities or money market instruments are derived transactions outside regulated market, indicates the country code of the regulated market on which they are traded. The same ISIN code of the financial instruments for which the purchasing transactions have been concluded through regulated markets in several, specifies the country code of the regulated market where transactions are concluded for the most part of the securities (the number of), but if the number of the securities purchased are the same, the country code of the regulated market, which made the earlier deal. 25. The report information on the date specified in the format "URdd.mm. yyyy.". 26. The review of information on debt securities and other fixed income securities (ISIN code) in the box ' coupon rate (%) "indicates the coupon or interest rate amount at the end of the reporting period the percentage to four decimal places. 27. The column "frequency of coupon costs" indicates those values, taking into account the cost of the coupon frequency: 27.1. "AN"-once a year; 27.2. "SA"-twice a year; 27.3. "QU"-quarterly; 27.4. "BM" – every two months; 27.5. "MO" – once a month; 17.1. "is"-not a regular; 17.2. "ZC" – a zero coupon; 17.3. "UK"-is not known. 28. The report under "more information" section of the following representative transactions code: 28.1. "R" means the securities involved in the repo transactions; 28.2. the "RR" – the securities involved in a reverse repo transaction; 28.3. "VA"-securities lending transactions are involved. 29. Under the heading "investment certificates of investment funds (share)" refers only to the investment fund, which is analogous to IPSL, t.sk. traded on a regulated market of investment funds (UCITS) units (parts). 30. Under the heading "AIF" indicates information about the AIF parts, t.sk. regulated market traded ETF investment part of the AIF. V. Fund the asset and liability report of 31 transactions separately in the report are divided into two categories-short-term transactions with an original maturity of up to one year (inclusive), and long-term transactions with an original maturity of more than one year. 32. If the investment fund is investment in debt securities issued by credit institutions that comply with article 66 of the IPSL fourth part, (hereinafter referred to as mortgages) and their value exceeds 5% of the Fund's assets, the carrying amount of the investment and the total of the accounts under the heading "investment fund investment credit in mortgage bonds issued by more than 5% of the Fund's assets, the total". 33. where an investment fund investing in one of the emitted or guaranteed by the issuer in transferable securities, with the exception of article 66 IPSL second and fourth of these investments exceed 5% of the assets of investment funds, this contribution totals indicate the heading "Investment Fund for the investment in the securities issued by the issuer (except for article 66 IPSL second and fourth referred to investments), which more than 5% of the Fund's assets". 34. Under the heading "Investment Fund's risk level of transactions with counterparties" indicates the IPSL article 66 in the eighth the exposures referred to in part with the RTA about AFI counterparties, calculated according to the requirements of the rules. FKR 35. the company which administers mutual contractual requirements including the AFI concluded the transactions with the same counterparty in accordance with the provisions of paragraph 99 of the FKR requirements, the resulting carrying amount notes under the heading "Investment Fund's risk level of transactions with business partners, application of mutual contractual requirements including". 36. Under the heading "investment fund concentration risk of transactions amounting to one (each) of the issuer or counterparty, which exceed 10% of the Fund's assets" refers to article 66 IPSL, the eleventh in the part about the transaction or transaction concentration risk, comprising investment fund investments in transferable securities and money market instruments, the Fund investments and transactions in deposits with AF that the issuer or the guarantor, or the attractor of deposit transactions, the other party is one and the same person, or one group of companies and calculated according to the requirements of the rules. FKR If the investment fund is investment in financial instruments or transactions with AF that issuers or counterparties is one of several companies in the group, the column "counterparty of the issuer, the name" indicates the risk level is the highest, but the sum of all exposures. 37. The heading "qualified investments" AIF fills in the company, if it is registered in the AIF as the AIF, which uses the name "European venture capital fund, in accordance with Regulation No 345/2013, 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 "under the directly applicable European Union legislation. This heading indicates the total amount of the AIF, which according to the directly applicable European Union legislation are recognised as qualified investment or invested assets. 38. Of the AIF, which shall provide for investments in real estate, fill in section II "investment property (1180. positions of the explosion)," the relevant column: 38.1. "the deal" man-made changes – changes in the investment property of the Group's carrying amount, which occurred in a purchase or sale transaction; 38.2. "other changes that are not incurred by the transaction" – changes to the relevant investment property of the Group's carrying amount, which are not associated with a purchase or sales transactions, such as the revaluation result. 39. Of the AIF, which rules provide leverage funding, fill in section III "leverage funding", indicating the column: 24.3. "AIF the leverage funding, calculated by gross methods (%)": in accordance with Regulation (EEC) no 231/2013 (2) calculated risk transaction amount, calculated by the gross method, NOT a ratio expressed as a percentage; 24.4. "AIF the leverage funding, calculated by the method of connection (%)": in accordance with Regulation (EEC) no 231/2013 (section 2) the calculated level of exposure, calculated using the liability method, NOT the ratio expressed as a percentage. Vi. Review of an investment fund total risk "preparation 40. Report ' investment fund total risk" indicates the IPSL article 66 the seventh subparagraph investment fund to the overall risk, calculated according to the requirements of the rules. FKR 41. The review column "item name" indicates the type of each of the AFI, taking into account the provisions of title III of the FKR the transactions referred to in the contract breakdown. 42. the reference column "Currency code" indicates that of the currency of the investment fund will receive the transaction code. Currency transaction involved provide the AF currency codes. 43. The report under "AF risk value" indicates each AF the FKR corresponding rules defined risk value. Afi 44. The report under "AF pure risk value" indicates the estimated net value of risk for AF, which reduced the value of risk, taking into account the mutual clearing or risk control measures according to the provisions of the FKR. Other AFI does not fill in this field. 45. the report of the "value-at-risk, AFI AFI pure risk value or exposure value" indicates one of the following values: 45.1. AF, which is not suitable for mutual clearing or risk containment measures, a risk value, calculated in accordance with the provisions of title III of the FKR 2, 3 and 4; 45.2. the AFI, which is suitable for mutual clearing or risk control measures according to the provisions of title III of the FKR the requirements of part 5, the net value of the risk; 45.3. the Fund's investment portfolio transaction, effective control of the risk value, calculated according to the provisions of title III of the FKR-part 6 requirements. 46. the AFI, AFI risk value net value of risk and investment portfolio of the Fund transaction effective risk management value expressed in the currency of the investment funds in accordance with the exchange rate, which indicates the source of the investment fund prospectus, but if one is not specified, then in accordance with the exchange rate used in the books of the reporting date. The specified Exchange rate is used consistently. 47. The company which funds the determination of the overall risk of using RPVS method according to the requirements of the provisions of the FKR fill in the report "A", "B", "C", "D", "E" and 1 box and the results of the accounts heading. VII. submission of Reports 48. the company, which provides IPSL article 5, second and third part services, referred to in this rule referred to in paragraph 6 of the report prepared and submitted to the Commission in accordance with Regulation (EC) no 575/2013.49. Those rules this month review of the situation on the last day of each month, the company shall prepare and submit to the Commission by next month's 20. date. 50. These provisions that the quarterly report on the State of the last day of each quarter, the company shall prepare and submit to the Commission the following month of the reporting quarter 20 date. 51. the report shall be drawn up for submission to the Commission's regulatory arrangements 14.10.2008 No 146 ' prepared statements electronically submit the legislative provisions ". The report shall be prepared electronically Extensible Markup Language (XML) file format in accordance with the Commission prepared an XSD (XML Schema Definition) schema, which the Commission shall publish the data reporting system. Review the XML files only contains all necessary raw data and test data and may not include all the information specified in the annexes to the rules (for example, individual subtotals and other calculations). 52. If the Commission finds that the report has been prepared in error, it will be announced in the report to the applicant. If the Commission has not indicated otherwise, corrected report shall be submitted not later than on the working day following notification of the existence of the error from the Commission. VIII. Closing questions 53. these provisions are binding on the public that the Administration is close to the Trust Fund, if it is established according to the investment management community law, but the company is not registered or received a license for the operation of the AIF Manager under AIFPL. 54. The entry into force of the provisions 31.03.2014.55. With the entry into force of these regulations shall lapse, Commission Regulation No 18 25.01.2008. "investment management firms reporting rules and regulations". Nos 11.11.2011 241 "investment fund reporting regulations provisions". Financial and capital market Commission President k. society of Zakuli identification information annex 1: financial and capital market Commission 05.02.2014. normative regulation No 14 of the public balance sheet position title position number country code currency code of the counterparty sector code term separations feature characteristic of liquid assets book value (integer) assets cash 11100 x x x LI requirements on demand to credit institutions deposits 11220 11210 x claims on associated companies 11310 x claims against affiliated companies with claims against the other x 11320 customers 11330         x debt securities and other fixed income securities 11400 shares and other securities with fixed income 11500 x investment fund certificates and AIF 11600 of part x financial derivatives 11700 x x participation associated companies share capital x x 11800 investments in share capital of a company 11900 x x intangibles 12000 x x x x x advance payments for fixed assets 12101 x x x x x fixed assets, other than advance payments for fixed assets 12102 x x x x x investment property 12110 x x x x x prepaid expenses and accrued income tax assets 12200 x x x x x x x 12300 worker options 12500 x x other assets total assets 12400 x x x x x x x 10000 liabilities to credit institutions by the Credit Debt of the associated company x 21100-21210         x twin commercial companies debt 21220 x other creditors Credit against 21230 x debt securities issued, other than those of heading "subordinated liabilities" inline 21300 x x x financial derivatives 21400 x x deferred income and accrued expenses 21500 x x provision pensions and similar obligations other provisions 21610 x x x x tax 21620 21630 x x x x x labour options 22000 x x x x 21700 other liabilities subordinated liabilities-debt securities issued 21810 x x x x subordinated liabilities — other liabilities 21820 x x share capital (capital and reserves) x x x 21910 share premium (capital and reserves) 21920 x x x x x Treasury shares (capital and reserves) (-) x x x x x 21930 reserve capital and other reserves (capital and reserves) x x x x x 21940 revaluation reserves (capital and reserves) 21950 x x x x x the previous years retained earnings/loss (capital and reserves) (+/–) 21960 x x x x x   The current period's profit/loss (capital and reserves) (+/–) 21970 x x x x x total liabilities 20000 x x x x x off-balance sheet contingent liabilities guarantees (warranties) 31110 x x x x x other contingent liabilities 31200 x x x x x * the company which received the license for the operation of the company's AIF Manager identification information annex 2 financial and capital market Commission 05.02.2014. normative regulation No 14 of the company the calculation of profit or loss position title position number accounting value (integer) (A) (B) interest income (1 11110 + 11120 + 11130 + 11140) 11100 interest income from claims against credit institutions 11110 interest income from claims against other customers interest income from 11120 debt and other securities with fixed income other income like 11130 11140 interest expenditure (11210 + 11220 + 11230 + 11240) 11200 interest expense on liabilities to credit institutions interest expense on 11210 commitments to other clients interest expenditure on child 11220 commitments other similar expenditure 11230 11240 dividend income Commission income 11300 11400 t.sk. 11401 t.sk on investment services. Regulatory Services Commission expense 11402 11500 Net realized gains/(losses) on available for sale and amortized value of acquisition of financial instruments evaluated 11600 net profit/(loss) from held for trading and fair value of financial instruments revaluation 11800 11700 other income administrative expenses 11900 property, plant and equipment, investment property and intangible assets of derecognition of profit/(loss) 12100 depreciation impairment loss 12110 12120 other expenditure savings result 12200 +/(-) 12300 profit/(loss) before corporate income tax calculation (11100 11200 +- 11600 11400 11500 11300 +-+ +-+-+ 11900 12100 11800 11700-12110-12120-12200 + 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 in the public identification information annex 3 financial and capital market Commission 05.02.2014. regulatory arrangements no 14 review of the management of the public funds and capital requirements position title position number amount (whole) I.. Public means Public Administration in Latvia registered investment fund assets of the companies registered in Latvia 011 AIF asset book value total 012 society managed in Latvia registered pension plan assets book value total 013 public in Latvia registered managed investment plan asset book value total 014 managed company established in another Member State of the investment fund established as a legal person, the book value of assets together 015 companies established in another Member State of the investment fund not established as legal entities, the carrying amount of assets together 016 AIF (legal persons) who are appointed IP on the external Manager, asset book value total 017 t.sk. Latvia society registered in another country the book value of the assets of the AIF in combination in the management of the funds together 018 (011 + ... + 018) 100 customers individual portfolios of financial instruments (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. The capital requirements of public equity in the Company's ongoing cost 801 total minimum initial capital 802 803 125000 equity excess over the company's the 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 Public 806 250 million capital and additional capital requirements, the maximum level of 807 10 million factor additional own funds calculation for 808 additional equity 0.0002 (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 risk ** (0, 0001x810) 811 excess equity over minimum initial capital and an additional amount of own funds ** (801-803-809-811) 812 equity and additional own funds cover for liquid assets of about 813 * company ** which article 8 IPSL seventh part or AIFPL referred to in article 16 of the authorisation referred to in the ninth subparagraph, may be replaced by another factor of 0.0002 coefficients range from 0.0001 to 0.0002 ** society, which received a licence for the operation of the Fund AIF Manager identification information annex 4 financial and capital market Commission 05.02.2014. normative regulation No 14 of the securities the Fund report position title position number of the issuer's name issuer's registration number ISIN code regulated market of the country of registration of the issuer code * code of the country of registration of the issuer's sector code Emissions code for the currency of emissions date maturity date coupon rate (%) The cost of the coupon frequency is the number of days until the change of the rate of coupon ** more common denomination of currency emissions, the number of Securities carrying value (in euros) A B C D E F G H I J K L M N O 1 2 3 debt securities and other fixed income securities (ISIN code) 11101 x x x x x x x x x x debt securities and other fixed income securities (ISIN code) 11102 x x x shares (ISIN code) 11103 x x x x x x x x x x x shares (ISIN code free) 11104 x x x x x x x x other securities with fixed income (ISIN code) 11105 x x x x x x x x x x x other securities with fixed income (without the ISIN code) 11106 x x x x x x x x units of investment funds (share) (ISIN code) 11107 x x x x x x x x x x x     Investment certificates of investment funds (share) (without the ISIN code) 11108 x x x x x x x x part of the AIF (ISIN code) 11109 x x x x x x x x x x x part of the AIF (without the ISIN code) 11110 x x x x x x x x * completed for investment Fund * fills in on the money market Fund Fund identification information annex 5 financial and capital market Commission 05.02.2014. normative regulation No. 14 Fund statement of assets and liabilities I.. Assets and liabilities position title position number, issuer name the issuer of the counterparty, counterparty, Issuer country code counterparty sector code currency code total nominal value of the currency of issue-tracking value (integer) A B C D E F 1 2 ACTIVE securities together (4. the carrying amount of the annex) 1110 x x x x x Requirement to request to credit institutions 1120 x 1130 in short-term deposits with credit institutions long-term deposits with credit institutions * financial derivatives 1140 1150 x short term loans long term loans * 1160 1170 1180 * investment property x x x x x prepaid expenses and accrued income other assets 1190 x 1200 x x x total assets 1000 x x x x x obligations short-term debt long-term debt * 2110 2120 short-term liabilities the axis of the repo or lending or borrowing securities transactions 2130 x long-term liabilities from repo or securities lending or borrowing transactions the 2140 x derivative financial instruments 2150 x units (part of) the debt 2160 x atpakaļpirkšan x deferred income and accrued expenses x x 2170 accruals and payments x x 2180 2190 x x other liabilities total liabilities 2000 x x x x x net asset value (1000-2000) 3000 x x x x x total amount of credit investments in mortgage bonds issued exceeding 5% of the assets of investment funds * 4101 x x x x x Investment that does not conform to article 62, IPSL total ** 4102 x x x x x total the Investment issuer in securities issued (except article 66 IPSL second and fourth referred to investments), which more than 5% of the assets of investment funds * 4103 x x x x x Investment Fund's risk level of transactions with business partners * : 4104   x   x x   t.sk. Trust Fund in the name of counterparty collateral passed 4105 x x x Investment Fund's risk level of transactions with business partners, application of mutual contractual requirements including ** 4106 x x x investment transactions of the Fund and the amount of concentration risk by one (each) of the issuer or counterparty, which exceed 10% of the assets of the Fund * x x x 4107 AIF investments qualified * 4108 x x x x x part II. Investment property (1180. position the explosion) the transaction of assets and liabilities position code real estate registration country code currency code of transaction book value at the end of the previous reporting period (in whole €) during the period considered (negative changes are presented with the "-" sign) carrying value (integer) Business related changes other changes that are not incurred by the transaction (A) (B) (C) (D) 1 2 3 4 investment property group no. 1 investment property group no. 2 investment property group no..               1180 x x t.sk together. investment property on which is mounted the land rights of pledge 1181 x x x x x part III. Leverage funding levers funding positions (%) AIF rules limit (%)   A B 1 2 AIF the leverage funding, calculated by the gross method () 3101 AIF the leverage funding, calculated by the method of commitments (%) 3102 * completed for AIF ** completed for investment funds Fund identification information annex 6 financial and capital market Commission 05.02.2014. normative regulation No. 14 Fund income and expenditure position title position number accounting value (integer) 1 (A) (B) income interest income Dividend income from 0101 0102 real estate letting and letting other income 0103 0104 total (0101 + ... + 0104) 0100 expenses remuneration of investment management company remuneration to the custodian 0201 0202 0203 general administration expenses interest expense other 0204 0205 total (0201 + ... + 0205) 0200 investment appreciation/(decrease) in current period income from investment sales 0301 sold during the period of the acquisition value of investments Realized in investment sales 0302 profit/(loss) (0301, 0302) 0303 sold during the reference period the investment value (increase)/decrease in established in previous reporting periods 0304 realized investment value increase/(decrease) (+ 0303 0304) 0305 unrealized investment value increase/(decrease) 0306 total (0305 + 0306) 0300 taxes and fees as a result of high investment, 0500 DOES NOT increase/(decrease) (0100-0200 + 0300-0500) 0600 * figures in parentheses include items with negative sign Fund identification information annex 7 financial and capital market Commission 05.02.2014. normative regulation No. 14 the net asset value of the Fund statement of changes in the name of the position the position code book value (integer) (A) (B) 01 is NOT reviewed at the beginning of the year as a result of high Investment 0100 NOT increase/(decrease) in Fund Dividend certificates 0200 holders 0300 income from investment certificate (share) of the investment certificate sales 0401 (part) atpakaļpirkšan expenses transactions with investment 0402 licences (parts of) the result is not in increase/(decrease) (0401-0402) 0400 NOT increase/(decrease) in the reporting period ( 0200-0300 + 0500 0400) is NOT at the end of the reporting period (0100 + 0500) 0600 units issued (part) number at the beginning of the year the units issued 0700 (part) number at the end of the reporting period is NOT the one investment 0800 certificate (part) at the beginning of the year (0100:0700) 0900 NOT to one investment certificate (share) at the end of the reporting period (0600:0800) 1000 * figures in parentheses include items with negative sign Fund identification information annex 8 financial and capital market Commission 05.02.2014. normative regulation No. 14 investment fund to the overall risk report position title position code currency code (.../.../...) AF risk value (currency of the Fund) AFI pure risk value (currency of the Fund) risk value of AFI AFI pure risk value or exposure value (currency of the Fund) A B C 1 2 3 traded on a regulated market, AFI total (1 + 2 + 3 + …) 01 X         1           2           3         ... ...         Not traded on a regulated market, AFI total (1 + 2 + 3 + …) 02 X         1           2           3         ... ...         Non-standard AFI total (1 + 2 + 3 + …) 03 X         1           2           3         ... ...         AF not included in the calculation of the overall risk, total (1 + 2 + 3 + …) 04 X   X X   1     X X   2     X X   3     X X ... ...     X X AFI total (1 + 2 + 3 + 4) 05 X transactions investment portfolio of the Fund effective management total (1 + 2 + 3 + …) 06 X X X     1   X X     2   X X     3   X X   ... ...   X X the total risk (05 + 06) 07 X X investment fund to the overall risk ratio (%) 08 X X X AIF identification information annex 9 financial and capital market Commission 05.02.2014. normative regulation No. 14 Overview of AIF investors investor group position number country code sector code of the investor contribution to the part number of the part of the AIF book value (integer) A B C D 1 2 Professional investors 01 investors who meet the AIFPL. in the second subparagraph of article 9 (min. 20 000 euro investment) 02 investors that meet the AIFPL 41. the eighth part of the * article * (min. 100 000 euros of investment) 03 investors who meet the AIFPL 41. the ninth part of the article * 04 total (01 + 02 + 03 + 04) 05 x x investors who made investments the total investment in the company, which was founded before the 07.08.2013 period from its incorporation, date to the date of registration in the Commission 06 total (05 + 06) 07 x x fill the AIF Manager registered ** licensed fills in the AIF Manager