Annual Returns
Annual audited accounts of the management company must be submitted to the Central Bank within four months of the relevant reporting period and must be accompanied by the Minimum Capital Requirement Report, which forms part of the UCITS Notices. Annual audited accounts of the direct parents of the management company must also be submitted together with the accounts of any company within the group specified by the Central Bank.
Half Yearly Returns
Half-yearly financial accounts must be submitted within two months of the relevant reporting period and must be accompanied by the Minimum Capital Requirement Report, which forms part of the UCITS Notices.
Internal Audit Reports
Copies of reports from Internal Audits carried out on UCITS Management Companies are required to be submitted to the Central Bank.
Breaches, Pricing Errors and Compensation Payments
UCITS Management Companies are required to report any material breaches, pricing errors and compensation payments to the Central Bank.