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  1. Point in time
    2024-07-18

FUND Sch 1 Record keeping requirements

FUND Sch 1.1G

1

Handbook reference (1)

Subject of record (2)

Contents of record (3)

When record must be made (4)

Retention period (5)

FUND 3.11.21R(2)

AIF custodial assets

Details

Upon the holding of AIF custodial assets in custody

5 years after the date on which the asset ceases to be an asset of the AIF

FUND 3.11.23R(2)

Assets of an AIF that are not AIF custodial assets

Details

Upon a depositary satisfying itself that the AIF, or the AIFM acting on behalf of the AIF, is the owner of the assets

5 years after the date on which the asset ceases to be an asset of the AIF

FUND 3.11.33R(1)

AIF custodial assets and assets of an AIF that are not AIF custodial assets

Details

When an entity assumes responsibility for carrying out the duties referred to in FUND 3.11.21R(2) or 3.11.23R(2)

5 years after the date on which the asset ceases to be an asset of the AIF