Home / CY AIF Law of 2018 / PART ΙΙ: PROVISIONS REGARDING THE ALTERNATIVE INVESTMENT FUNDS / Chapter 9: Obligations regarding disclosures to investors / [77] Half-yearly report of the AIF.

77.Half-yearly report of the AIF.

(1) The half-yearly report of an AIF shall be prepared in accordance with the International Financial Reporting Standards at the end of the first six months of every calendar year and shall include the interim non-audited financial statements of the AIF.

(2) The Securities and Exchange Commission may, by means of a directive, specify the minimum content of the half-yearly report of the AIF.