AIF Quarterly Reporting Format

SEBI

Summary

This section outlines the AIF Quarterly Reporting Format, beginning with general information about the Alternative Investment Fund and its key personnel. It includes specific tables for contact details of the compliance officer and key management personnel during the reporting period. The document further details scheme-specific data such as brief scheme details, tenure, and procedures for liquidation or in-specie distribution. This section details the reporting requirements for capital raised and invested through two specific tables. It defines the calculation methodologies for columns in Table 1, which tracks cumulative funds, investments, and distributions. It further outlines the computation of investable funds in Table 2, including expense estimations and scheme tenure definitions. This section mandates the reporting of detailed investment holdings, temporary investments, and RFQ platform transactions for Alternative Investment Funds. It specifies data fields for scheme names, investee companies, security types, valuations, and offshore amounts across three distinct tables. The provisions include definitions for dropdown lists and specific instructions for Angel Funds and valu

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Table 1 requires details including Name, PAN, Registration Number, Legal Structure, Category, Sponsor/Manager/Trustee/Custodian info, and scheme counts.

If the Manager facilitated co-investment, details regarding SEBI PMS Registration number and date must be provided if applicable.

Table 2 mandates the submission of the Compliance Officer's Name, Email, and Mobile number.

Details of Key Management Personnel as per SEBI (AIF) Regulations, 2012 are to be provided, including appointment dates relative to PPM filing.

Requires scheme name, PAN, type, liquidation status, PPM filing dates, launch dates, initial close, total commitment, and final close dates.

Captures scheme tenure, end dates, extensions, winding up intimations, and requirements for consent to in-specie distribution or liquidation schemes.

Required if a scheme is beyond extended term and fully liquidated; includes cost of unliquidated investments, bid values, and winding up dates.

Required if requisite investor consent was received for in-specie distribution; includes cost of investments, bid values, and winding up dates.

Required if the scheme has to mandatorily make in-specie distribution; includes cost of investments and investor acceptance numbers.

Note 1: In Column (B), Total Commitment shall be gross commitment since inception minus commitment exited due to forefeiture/exit/reduction in commitment. However, transfers, transmissions and principal repayments (if any) should not be considered. For open ended schemes, gross commitment/contribution is to be reported. Note 2: In Column (C), Gross Cumulative Funds raised as at the end of quarter means all contributions/drawdowns received corresponding to the gross commitment reported in column (B) Such funds raised shall not include reinvestment drawdown. Note 3: In Column (D), Cumulative Portfolio Investments made means all investments and reinvestments made since inception at cost including value of corporate action transactions like rights, demerger, etc excluding temporary investments. Note 4: In Column (E), Temporary investments is cost of investments held as at the end of the quarter. Note 5: In Column (F), Cash balance as the end of the quarter = (Bank Balance - advance against sale of securities - Unit Application Pending Allotment + Contract on Sale of Investment + Contract for Purchase of investment}. Note 6: In Column (G), Cumulative Cost of Divestment made means all divestments made since inception at cost including value of corporate action transactions like rights, demerger, etc excluding temporary investments Note 7: In Column (H), Cumulative Principal Distributions (including loss distributed towards capital, if any) represents only principal/capital distribu

Estimated expenses should be calculated in line with the information on expenses provided in the PPM. Regulatory expenses like GST and taxes may be included / excluded in the expenses in line with the PPM. In case of unexpected additional expenses, the amount may be appropriately revised in the subsequent report(s). For CAT-3 Schemes, income tax expense shall not be included.

In Column (B), Total Commitment shall be gross commitment minus commitment exited due to forefeiture/exit/reduction in commitment. However, transfers, transmissions and principal repayments (if any) should not be considered.

Source: SecMarx — AIF Quarterly Reporting Format. Verbatim text is public record; SecMarx structuring (linkage to applying orders) is cited to us.