Regulatory Alerts2022-12-19
Explanatory Note re Investor Location
The regulator has introduced a new question in Form 143 requiring funds to report the geographical breakdown of investors by jurisdiction of residence as a percentage of Net Asset Value. This requirement applies to all active investors at the end of the financial reporting period and mandates that the total allocation equals 100%. The determination of investor location follows the standards set in Form 151, specifying that natural persons are reported by residence, legal persons by beneficial owner or incorporation, and trusts by economic settlor.
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