Commission Delegated Regulation (EU) No 231/2013 Article 103

General principles for the annual report

Article 103

All information provided in the annual report, including the information specified in this Section, shall be presented in a manner that provides materially relevant, reliable, comparable and clear information. The annual report shall contain the information investors need in relation to particular AIF structures.

Read the full instrument → · Read this in context: SECTION 1 — Annual report, disclosure to investors and reporting to competent authorities →

Other provisions in SECTION 1 — Annual report, disclosure to investors and reporting to competent authorities

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 103 of Commission Delegated Regulation (EU) No 231/2013 (LawPlayer, data as of 2026-07-04)

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