FUND Sch 1 Record keeping requirements
Handbook reference (1) |
Subject of record (2) |
Contents of record (3) |
When record must be made (4) |
Retention period (5) |
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 |
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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 |
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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 |