[2013/1358 ] AIFMD reporting IT technical guidance (rev 6) [updated]

ESMA has published an updated version of its AIFMD reporting IT technical guidance which supplements the files and data to be reported under Article 24(1), Article 3(3)(d), Article 24(2) and Article 24(4) of the AIFMD.
This includes, but is not limited to the following:
– the reporting of main instruments in which an AIF is trading and on the principal exposures and most important concentrations;
– the reporting of principal markets in which it trades;
– the reporting of assets considered to be illiquid;
– the reporting of an AIF’s risk profile;
– the reporting of an AIF’s risk management measures (counterparty, market risk, liquidity risk);
– the reporting of stress test results; and
– the reporting of the level of leverage both from borrowing or from derivative exposures.
The changes that have been made since the last update are noted in the change history tabulator:
– Additional content error is implemented to ensure that the risk measure types NET_EQTY_DELTA, NET_CS01, NET_DV01 are reported for AIFs with reporting obligations under 24(2).
– Additional content error is implemented to ensure that for the AIFs under 24(2) reporting obligations, the sub-asset type (individual exposure) field is reported at least for all asset types reported under the 10 principal exposures sub-asset types (field 96) and for which the aggregate amount value (field 98) is above 0.
– Inconsistency is corrected to indicate that the values reported under the field 29 and field 32 of the AIFM reporting file should be expressed in EURO.
– Corrected field 97 from „L“ to „S“