Read the CySEC Circular C768
Memo #18-2026
CySEC Circular No: C768
Date: 03/04/2025
Subject: Annual reports of AIFs and AIFLNPs
Purpose: To draw the attention of the Regulated Entities to the legislative requirements governing the content of the Annual Report of AIFs and AIFLNPs.
In Summary:
CySEC has issued the Circular C768 on 02/04/2026 to draw the attention of Alternative Investment Fund Managers (‘AIFMs’), Self-Managed Alternative Investment Funds (‘SM AIFs’), Self-Managed Alternative Investment Funds with Limited Number of Persons (‘SM AIFLNP’), Companies with sole purpose the management of AIFLNPs and CIFs that manage AIFs/AIFLPNs to the legislative requirements governing the content of the Annual Report of Alternative Investment Funds (‘AIFs’) and Alternative Investment Funds with Limited Number of Persons (‘AIFLNPs’).
With Circular C768, CySEC highlights the following provisions of the legislation:
1) Section 29(1) of Law 56(I)/2013, as amended, regarding making available an annual report for each financial year no later than six months following the end of the financial year.
2) Section 29(3) of Law 56(I)/2013, as amended, regarding what the annual report shall, at least, contain.
3) Section 76(1) of Law 124(I)/2018, as amended, regarding the submission of the annual report.
4) Section 76(2) of Law 124(I)/2018, as amended, regarding the communication of the annual report to CySEC and make it available to investors.
5) Section 78(1) of the Law 124(I)/2018, as amended, that provides that the annual report of an AIF shall include at least the information provided for in article 29(3) of the Law 56(I)/2013, as amended.
CySEC notes that Regulated Entities should take the above mentioned sections of Laws into consideration and conduct their own assessment to ensure compliance with the aforementioned legislative provisions.
Read the CySEC Circular C768
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