Other information duties

(1) The EU AIF management company and the foreign AIF management company must provide the semi-professional and professional investors of an EU AIF or foreign AIF, within the scope of this Act, on request, with the audited and certified annual report under Article 22 of Directive 2011/61/EU, no later than six months after the end of every financial year.
(2) The annual report must contain the following particulars:
1. a statement of assets,
2. an expense and income statement,
3. a report on the activities of the AIF management company during the past financial year, and
4. the particulars named in section 299(1), first sentence, point 3, letters e to h. Section 299(1), second sentence, applies correspondingly.
(3) Where the AIF is obliged under Directive 2004/109/EC to publish annual financial reports, the particulars under subsection (2) must be made available to the investor on request, either separately or in the form of a supplement to the annual financial report. In the latter case, the annual financial report must be published no later than four months after the end of the financial year.
(4) The AIF management company informs investors without delay of all changes arising with regard to the liability of the depositary. In addition, section 300(1) to (3) applies correspondingly.