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Thought Leadership

Annex IV obligations continue to burden funds

Annex IV reporting remains a significant operational burden for managers marketing into the EU, with post-Brexit NPPR complexity and divergent local rules increasing compliance risk.

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Asset managers selling funds into the EU face many regulatory requirements, including the obligation to file Annex IV reports. Introduced under AIFMD, Annex IV requires detailed disclosure to relevant regulators covering underlying investments, investor profiles, risk management processes, and leverage.

Managing Annex IV deadlines can be challenging, particularly as firms handle wider operational pressures. Difficult macro conditions, rising operational costs, and increasing regulatory volume can cause Annex IV filings to slip down priority lists.

Since Brexit, the position has become more complex. UK managers are treated as third-country managers and must rely on national private placement regimes (NPPR) rather than a pan-EU passport.

Under NPPR, UK managers can market only in selected jurisdictions where registration is in place. Local requirements are not always aligned, creating fragmentation and potential regulatory arbitrage.

The EU has also tightened expectations around pre-marketing, requiring firms to take care in early engagement with EU investors. Again, member-state approaches are not fully uniform, adding complexity.

For funds planning EU distribution, or already marketing in the EU, these requirements can often be managed more effectively with specialist outsourced support.

This approach can provide cost-effective coverage for fixed reporting deadlines, access to subject matter expertise, and scalable support as funds grow.

Engaging qualified consultants with deep expertise in EU regulation and Annex IV obligations can be critical for successful distribution while reducing regulatory breach risk.

*For more information, please contact:*

Alexander Prentice

Commercial Director - Governance, Risk & Compliance

alexander.prentice@centralisgroup.wpengine.com

t. +44 (0) 20 3404 1496

m. +44 (0) 7595 332 010

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