Annex IV Reporting Under AIFMD II: Fix the Data Before the New Template Arrives

Annex IV is the periodic report an alternative investment fund manager (AIFM) sends to its regulator under Article 24 of AIFMD. AIFMD II, which applied from 16 April 2026, asks ESMA to replace the current template with a harmonised EU format that carries more data, including delegation and liquidity management tools, and extends a similar regime to UCITS management companies. The safest preparation is one validated reporting dataset with lineage back to source, so the current template and the new one are both outputs of the same data.

NAV and Cash Breaks: How Fund Teams Can Find Them Earlier and Prove the Fix

A NAV or cash break is a difference between two records that should agree, such as the administrator cash ledger and the depositary statement, or administrator positions and the investment manager book. Most breaks are timing or data issues, but breaks left open are how NAV errors happen. The fix is automated daily reconciliation with clear tolerances, ageing, a named owner for every break and a root cause recorded at close, so recurring breaks are removed at source rather than cleared by hand each day.

DORA Register of Information: How Irish Fund Firms Can Get It Right First Time in 2027

The DORA Register of Information (RoI) lists every contractual arrangement a financial entity has for ICT services from third party providers. Irish firms submit it each year to the Central Bank of Ireland in xBRL CSV format, and the data is then checked by the European Banking Authority (EBA). The 2027 submission window is expected to open on 1 March 2027, with a deadline of 31 March 2027. Registers that pass first time are generated from maintained contract and provider data, not assembled by hand each spring.

Investor Onboarding for Irish Funds: Getting AML, Beneficial Ownership and CRS Right Before AMLR

Investor onboarding for an Irish fund means completing customer due diligence (identity, beneficial owners, PEP and sanctions screening, and a risk rating) and collecting valid tax self certifications before the first subscription is processed. The rules are tightening. CRS 2.0 applied in Ireland from 1 January 2026, the EU Anti Money Laundering Regulation (AMLR) applies from 10 July 2027, and the Central Bank is moving to new sector specific risk questionnaires in 2027. Firms that hold onboarding data as structured, versioned records will adapt far faster than those working from document folders and email.

CP86 Management Information: How Designated Persons Can Build Oversight Data the Central Bank Expects

CP86 management information (MI) is the data a Designated Person uses to oversee a managerial function and the delegates behind it. To satisfy the Central Bank of Ireland, it should come from data the fund management company controls, show trends and exceptions, record who challenged what and how it was resolved, and arrive on a fixed schedule. After the July 2026 delegation review, every fund management company is expected to adopt a time bound plan to close its gaps by 31 December 2026.