Order on Amendments to the Order on General Rules on Annual Reports and Auditing for Alternative Investment Fund Managers

Order on Amendments to the Order on General Rules on Annual Reports and Auditing for Alternative Investment Fund Managers

§ 1
In the Order No. 239 of 7 March 2014 on general rules on annual reports and auditing for alternative investment fund managers, the following amendments are made:

1. In § 3, after paragraph 1, a new paragraph is inserted as follows:
   "Paragraph 2. If the annual report is signed digitally, the requirement in paragraph 1 that the signature and the dating of the signature must be given in connection with the management statement shall not apply. The name of the signatory must, however, appear clearly in connection with the management statement." Paragraphs 2 and 3 become paragraphs 3 and 4.

2. § 12, paragraph 1, is worded as follows:
   "Paragraph 1. The annual report shall be submitted to the Danish Financial Supervisory Authority without undue delay after the board meeting at which the annual report is approved, in the form in which it was presented and approved by the board."

3. § 13, paragraph 1, is worded as follows:
   "Paragraph 1. The audited and approved annual report shall be submitted to the Danish Business Authority without undue delay after final approval and no later than 4 months after the end of the financial year. The annual report shall be submitted in accordance with the rules set out in the Order on Reporting and Publication of Annual Reports etc. in the Danish Business Authority for companies subject to accounting rules established by or pursuant to the legislation for financial undertakings."

4. § 13, paragraphs 3 and 4, are repealed.

§ 2
This Order enters into force on 1 January 2020.

Danish Financial Supervisory Authority, 17 December 2019 JESPER BERG / Trine Høybye

Official Gazette A
2019 Published on 21 December 2019
17 December 2019. No. 1545.
Ministry of Business Affairs,
Danish Financial Supervisory Authority, file no. 122-0013 CQ001085