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Audited Financial Statements

Class A funds must submit the audited financial statements four months after the end of the annual accounting period and the half-yearly financial statements two months after the half-yearly accounting period. 
 
All other authorised open ended funds must submit audited financial statements to the Commission six months after the end of the annual accounting period.
 
Authorised closed ended schemes and registered schemes must submit the audited financial statements within the time period specified within the scheme's information particulars, or six months after the end of the annual accounting period if that date is not specified or is greater than six months.

Penalties for Late Filing of Audited Financial Statements

The penalties for late filing of returns are detailed in
The Financial Services Commission (Administrative Financial Penalties)(Bailiwick of Guernsey) Regulations, 2010.

Statistical Returns

A Statistical return form must be submitted starting from the quarter end after authorisation, registration or approval and continue for the life of the Scheme. 
 

Form 141a will appear on the relevant licensees' timelines and should a licensee wish to make use of a multi-scheme Designated Manager Quarterly Return, it may do so by completing the Form 141b spreadsheet which can be found below:

141b Multi-Scheme Designated Manager Quarterly Return - v4.0 863.3KB -

Guidance Notes for completion of the Investment Designated Manager Quarterly Return 141a and 141b can be found here.

SUBMISSION OF THE ABOVE RETURNS
Please note that the Commission requires submission of these returns via the online services portal.