Agreements in closed-ended master-feeder structures

(1) The capital management company of the domestic closed-ended master fund must make available to the management company of the closed-ended feeder fund all documents and information that it requires to satisfy the requirements for a closed-ended feeder fund under this Act or under the provisions of the closed-ended feeder fund's home State. Both management companies must conclude an agreement on this, correspondingly applying Articles 8 to 14 of Directive 2010/44/EU (closed-ended master-feeder agreement). Where the closed-ended master fund and the closed-ended feeder fund are managed by the same capital management company, the agreement may be replaced by internal rules of conduct, correspondingly taking into account the content named in Articles 15 to 19 of Directive 2010/44/EU.
(2) Where different depositaries have been appointed for the closed-ended master fund and the closed-ended feeder fund, they must conclude an agreement on the exchange of information, correspondingly applying Articles 24 to 26 of Directive 2010/42/EU, to ensure that both fulfil their duties (depositary agreement).
(3) Where different auditors have been appointed for the closed-ended master fund and the closed-ended feeder fund, they must conclude an agreement on the exchange of information and on the duties under section 272b(6), first to third sentences, correspondingly applying Articles 27 and 28 of Directive 2010/44/EU, to ensure that both auditors fulfil their duties (auditor agreement).