Reporting requirements for Category III AIFs updated to capture commodity derivatives exposure and impose single-commodity investment limit. Category III Alternative Investment Funds must comply with a single-commodity investment limit and enhanced reporting obligations for commodity derivatives. Revised formats require non-leveraged AIFs to report scheme-wise cumulative net investments including a commodity derivatives line and maximum investment in any single commodity; leveraged AIFs must submit monthly scheme-wise exposure breakdowns across long/short futures and options, cash equivalents and gross totals, plus a table on maximum single-commodity investment. Reports in the revised formats are required for periods ending on or after September 30, 2017, and prior reporting requirements are modified accordingly.
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Reporting requirements for Category III AIFs updated to capture commodity derivatives exposure and impose single-commodity investment limit.
Category III Alternative Investment Funds must comply with a single-commodity investment limit and enhanced reporting obligations for commodity derivatives. Revised formats require non-leveraged AIFs to report scheme-wise cumulative net investments including a commodity derivatives line and maximum investment in any single commodity; leveraged AIFs must submit monthly scheme-wise exposure breakdowns across long/short futures and options, cash equivalents and gross totals, plus a table on maximum single-commodity investment. Reports in the revised formats are required for periods ending on or after September 30, 2017, and prior reporting requirements are modified accordingly.
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