Reminder – New U1.1 reporting transmission procedures

Published on 15 November 2024 Email this Share this on LinkedIn Share this on Facebook Communiqué Reminder – New U1.1 reporting transmission procedures (published on 12 September 2024, updated on 31 October 2024 and 15 November 2024) As announced in the 5 April 2024 communication regarding the direct submission of filings to the CSSF, the methods for transmitting U1.1 reports will change from 15 November 2024. The expected reports may now be transmitted using the following methods: A dedicated eDesk procedure An API solution based on the submission of XML reports via the S3 protocol A user guide detailing the submission procedures for the U1.1 reports is available below. Please note that it will still be possible to transmit U1.1 reports via external transmission channels until 28 February 2025. For any questions, please contact edesk@cssf.lu. 3 June 2016 - Updated on 27 April 2026 Guidelines on the U1.1 reporting Version 6.7 Technical document PDF (1.23Mb) Relevant for Investment companies in risk capital (SICARs) Specialised investment funds (SIFs) Undertakings for collective investment in transferable securities (UCITS) Undertakings for collective investment subject to Part II of the Law of 17 December 2010 (Part II UCIs) Guidelines on the U1.1 reporting User Guide Guidelines on the U1.1 reporting User Guide Update information Date Version Changes 27/04/2026 6.7 Addition of control RINVAL02 19/01/2026 6.6 - Correction of Annex 2, column NR, items 2040-2110 Added "report's status" information in chapter 4.3 31/12/2025 6.5 - Item 2110: updated description Added Annex 2 Correction of minor typos (not highlighted) - Addition of the "Definition of the Reporting Declarant" and information concerning delegation Addition of information concerning the new dashboards available on eDesk module Deletion of controls RNOM01 – RNOM15, RNOM18, RNOM19, RNOM21, R2080B, R4050C, R6041A, R1020A, RINT03, RFMAN01-RFMAN03 (they are integrated in new rules) Modification of R5090A Change of severity of the controls (shown in yellow) Addition of new controls (RNOM24, RNOM25, R2040B, R4040B, R1020E, RNA03, RNA04, RNA05, RU25[XX]). 16/12/2025 6.4 - 02/10/2025 6.3 Deletion of rule R5100B. 25/09/2025 6.2 Addition of controls as stated in February 2025 12/02/2025 6.1 Addition of the mention of the removal of external channels from the transmission methods 11/02/2025 6.0 Update following publication of Circular CSSF 24/866, applicable from December 2025. The list of additional controls will be published in due course. 18/11/2024 5.1 Addition of information concerning XML format (cf. chapter 2.2) 15/11/2024 5.0 Addition of eDesk and API transmission channels GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 2/51 Table of CONTENTS 1. Specifications of the U1.1 reporting files ........................................................................ 4 1.1. U1.1 reporting format............................................................................................... 4 1.2. The content of the U1.1 reporting file ......................................................................... 4 1.2.1. Authorisation date of a UCI.................................................................................. 4 1.2.2. Authorisation date of a sub-fund .......................................................................... 4 1.2.3. Section 1: General information on the report and the sender ................................... 4 1.2.4. Section 2: General information on the UCI ............................................................ 8 1.2.5. Section 3: Financial information of the UCI in the base currency of the UCI ............. 14 1.2.6. Section 4: General information on the unit/share class (to be filled in separately for each unit/share class) .................................................................................................. 15 1.2.7. Section 5: Financial information on the unit/share class for the reference month (to be filled in separately for each unit/share class) .................................................................. 18 1.2.8. Section 6: Information on the investment income and expenses for the reference month in the base currency of the UCI ........................................................................... 24 2. Definition of the Reporting Declarant........................................................................... 30 3. Delegation management ............................................................................................ 31 4. Transmission of the U1.1 reporting files to the CSSF ..................................................... 35 4.1. Transmission channels pursuant to Circular CSSF 23/833 ........................................... 35 4.1.1. Application Programming Interface (API) ............................................................. 35 4.1.2. eDesk ............................................................................................................. 35 4.2. Sending of U1.1 reporting files ................................................................................ 37 4.3. CSSF feedback files ................................................................................................ 38 5. Contact information .................................................................................................. 41 Annex 1: List of controls concerning U1.1 reporting file ......................................................... 42 Annex 2: U1.1 reporting item description ............................................................................. 50 GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 3/51 1. Specifications of the U1.1 reporting files 1.1. U1.1 reporting format The U1.1 reporting must be transmitted in the XML format. The technical description (XSD) of the files to be transmitted in the context of the U1.1 reporting can be downloaded on the CSSF website (https://www.cssf.lu/en/Document/schemas-xml-u-1-1/ for reference period until 11/2025 and https://www.cssf.lu/en/Document/schemas-xml-u1-1applicable-as-of-the-12-2025-reference-period/ for reference period as of 12/2025). 1.2. The content of the U1.1 reporting file This paragraph contains definitions, explanations and examples in relation to the items referred to in the Annex of Circular CSSF 15/627. 1.2.1. Authorisation date of a UCI Each Undertaking for collective investment (UCI) authorised by the CSSF and entered on the official list is notified by the CSSF and the respective authorisation date is communicated to the UCI. This authorisation date is, in principle, the date of incorporation of the investment company or the date of the management regulations of the common fund. 1.2.2. Authorisation date of a sub-fund When a new umbrella UCI is authorised, all the sub-funds included in the very first offering document have the same authorisation date as the UCI. In the case of a new sub-fund of an existing umbrella UCI, the authorisation date of the sub-fund is notified by the CSSF to the UCI. In the remainder of this document, the term "UCI" is used for both a non-umbrella fund and a subfund. Where necessary, a distinction will be made between a UCI and a sub-fund. 1.2.3. Section 1: General information on the report and the sender 1.2.3.1. 1010 - Reference month [mandatory] All UCIs are requested to submit to the CSSF monthly information on, among other things, their financial situation at the end of a month (e.g. total net asset value) or for the whole month (e.g. proceeds from all units/shares issued). The year and month to which the requested information relates, must be indicated in the field "reference month" in the format "YYYYMM", where "YYYY" stands for the year and "MM" for the month. GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 4/51 Example: If a UCI submits its U1.1 reporting for December 2025, the field "reference month" must be filled in with the value "202512". 1.2.3.2. 1020 - Reporting status [mandatory] A UCI must provide the most accurate and up-to-date information for any given reference month. U1.1 reporting can only have three statuses: 1) "null report"; 2) "final report" or; 3) "provisional report". 1) Any UCI that has been authorised by the CSSF but that has not yet been launched, must submit a "null report" as from the reference month during which it was authorised. In this case, the UCI must only report static data, i.e. items 1010 to 2030. Items 2040 to 2110 are optional. For the sake of clarity, it should be noted that the fact of accepting only capital commitments does not impact the transmission of a "null report" 1. Example 1: Sub-fund 1 of the UCI A receives its authorisation on 15 December 2025. The UCI does not receive any subscription since its authorisation and for the next 18 months (according to Circular CSSF 12/540, the fund has 18 months to receive the first subscriptions). Reference Reporting Deadline for Comment on the content of the month status submission reporting file null report 10 calendar days at the Only items 1010 to 2030 to be latest after the last day filled in 202512 to of the reference month 202705 202706 null report 10 July 2027 at the Only items 1010 to 2030 to be latest filled in and the "closing date" (item 2080) to be filled in with "reason for closing" (item 2090) being "The UCI is definitely closed" 2) A UCI must submit a U1.1 reporting with the status "final report" when the financial information included in the reporting file is based on data relating to the reference month. This does not exclude the possibility for a UCI to submit an update or a correction of this U1.1 reporting with the same status after the deadline, if necessary. If the UCI’s net asset value calculation is less frequent than monthly (e.g. quarterly, semiannually or annually), the UCI must submit a U1.1 reporting including estimated financial information based on the accounting records (i.e. unofficial net asset value based on the last In other words, commitments are not considered as subscriptions. Consequently, neither a "provisional" nor a "final" report is requested. 1 GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 5/51 available information/valuation prices) with the status "final report" for the reference months other than the reference months for which an official net asset value is calculated in accordance with the net asset value calculation frequency laid down in the offering document. For the reference months for which an official net asset value is calculated, UCIs must provide a "final report" based on the financial information underlying the official net asset value. Example 2: UCI B receives its authorisation on 15 December 2025. The first capital commitments are received on 28 January 2026. The first subscriptions (e.g. capital call cash flow) are received on 5 February 2026. The fund calculates its net asset value on a quarterly basis, i.e. 31 March, 30 June, 30 September and 31 December. Financial figures for these reference months are available before the deadline for the U1.1 reporting. Reference Reporting Deadline for Comment on the content of month status submission the reporting file null report 10 January 2026 Only items 1010 to 2030 to be at the latest filled in 10 February 2026 Only items 1010 to 2030 to be at the latest filled in 10 March 2026 at The UCI must provide estimated the latest data based on the accounting 202512 202601 202602 null report final report records (i.e. unofficial net asset value based on last available information/ valuation prices) 202603 202604 final report final report 10 April 2026 at Official figures calculated on 31 the latest March 2026 10 May 2026 at The UCI must provide estimated the latest data based on the accounting records (i.e. unofficial net asset value based on last available information/valuation prices) Example 3: UCI C calculates its net asset value on a daily basis. On 20 April 2026, after the deadline for submitting the monthly report for March 2026 on 10 April 2026, the UCI must adjust financial data for this reference month. On 10 April 2026 at the latest, the UCI must transmit a "final report" for March 2026. On 20 April 2026, the UCI must submit a revised "final report" for March 2026. Example 4: UCI D calculates its net asset value on a weekly basis, e.g. every Friday. For the reference month May 2026, the UCI calculates its NAV dated 5 May 2026, 12 May 2026, 19 May 2026, 26 May 2026 and 2 June 2026. GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 6/51 On 10 June 2026 at the latest, the UCI must transmit a "final report" for May 2026 based on the financial information underlying the official net asset value as of 26 May 2026. 3) A UCI must submit a U1.1 reporting with the status "provisional report" if the financial information included in the reporting file is not based on data relating to the reference month. This status must typically be used for UCIs with a reporting less frequent than weekly when final valuation prices are not available within the deadline for a reference month where an official net asset value must be calculated. Example 5: UCI E calculates its net asset value on an annual basis. The process to get the valuation of all assets takes two months. Reference Reporting Deadline for Comment on the content of the month status submission reporting file provisional 10 January 2026 The UCI must provide estimated data report at the latest based on the accounting records (i.e. 202512 unofficial net asset value based on last available information/valuation prices) 202601 provisional 10 February 2026 The UCI must provide estimated data report at the latest based on the accounting records (i.e. unofficial net asset value based on last available information/valuation prices) Final figures for 2025 available at the end of February 2026 202512 final report As soon as final Official figures for 2025 figures for 2025 are available 202601 final report As soon as final The UCI must provide estimated data figures for 2025 based on the accounting records (i.e. are available unofficial net asset value based on last available information/valuation prices) thereby using at least the official figures for the end of 2025 202602 final report 10 March 2026 at The UCI must provide estimated data the latest based on the accounting records (i.e. unofficial net asset value based on last available information/valuation prices) thereby using at least the official figures for the end of 2025 1.2.3.3. 1030 - CSSF code of the sender [mandatory] This item refers to the CSSF code of the sender of the U1.1 reporting. The CSSF code consists of one letter or number (depending on the CSSF status of the sender) and 8 digits for the entity number. GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 7/51 Example: If the "Bank XYZ" submits the U1.1 reporting, its CSSF code is derived from its status as a bank (i.e. the letter "B") and its number (e.g. "1" which must be filled in with 7 digits of "0" before the number "1"). In other words, "Bank XYZ" must enter "B00000001" in the field "CSSF code of the sender". 1.2.3.4. 1031 – Intentionally left blank This item is not used for the U1.1 report but is displayed to mirror the BCL report S 2.20 schema. 1.2.3.5. 1032 – Intentionally left blank This item is not used for the U1.1 report but is displayed to mirror the BCL report S 2.20 schema. 1.2.3.6. 1040 - Name of the employee and phone number [mandatory for at least one contact person] This item refers to the name and the telephone number of the person responsible for the transmission of the U1.1 reporting to the CSSF and who can answer CSSF queries related to the reporting. 1.2.3.7. 1050 - Email address [mandatory for at least one contact person] This item refers to the email address of the person(

1. s)responsible for the transmission of the U1.1 reporting to the CSSF. Items 1040 and 1050 are linked. It is mandatory to indicate at least one contact person. Of course, each sender can fill in data for more than one contact person. 1.2.4. Section 2: General information on the UCI 1.2.4.1. 2010 - CSSF code of the UCI (CSSF code of the entity and CSSF code of the sub-fund) [mandatory] This item refers to the UCI identifier attributed by the CSSF using the format FMMMMMMMM_CCCCCCCC, where: • "F" is to be replaced by either the constant value "O" (for UCIs subject to the Law of 17 December 2010 on undertakings for collective investment or the Law of 13 February 2007 on specialised investment funds) or "K" (for SICARs subject to the Law of 15 June 2004); • "MMMMMMMM" is the identification number of the UCI (preceded by zeros when the number has less than 8 digits); GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 8/51 • • followed by "_" (underscore); and where "CCCCCCCC" is the identification number of the sub-fund (preceded by zeros when the number has less than 8 digits, or "00000000" if the UCI in not an umbrella UCI). The CSSF codes of all UCIs are available on the CSSF website under the link: Identifiers of UCI/SIF/SICAR – CSSF Examples: 1) In the case of transmission of the U1.1 reporting for the UCI "ABC", which is an umbrella UCI (e.g. CSSF code "1" which must be filled in with 7 digits of "0" before the number "1"), sub-fund "A" (e.g. CSSF code "1" which must be filled in with 7 digits of "0" before the number "1"), the field "CSSF code of the UCI" must be filled in with the following unique identifier code: "O00000001_00000001". 2) In the case of transmission of the U1.1 reporting for the UCI "DEF", which is not an umbrella UCI (e.g. CSSF code "2" which must be filled in with 7 digits of "0" before the number "2"), the field "CSSF code of the UCI" must be filled in with the following unique identifier code: "O00000002_00000000". 1.2.4.2. 2011 – Intentionally left blank This item is not used for the U1.1 report but is displayed to mirror the BCL report S 2.20 schema. 1.2.4.3. 2012 – Intentionally left blank This item is not used for the U1.1 report but is displayed to mirror the BCL report S 2.20 schema. 1.2.4.4. 2020 - Name of the UCI (name of the entity and name of the sub-fund) [mandatory] This item refers to the name of the UCI as mentioned in the offering document and any subsequent changes authorised by the CSSF, which is composed of the name of the entity and the sub-fund in the case of an umbrella UCI and only of the name of the entity in the case of a non-umbrella UCI. The names of the UCIs are available on the CSSF website under the link: Identifiers of UCI/SIF/SICAR – CSSF Examples: 1) In the case of transmission of the U1.1 reporting for the UCI "ABC" (which is an umbrella UCI), sub-fund "A" the "Name of the UCI"-field must be filled in with the following content: "ABC – A". 2) In the case of transmission of the U1.1 reporting for the UCI "DEF", (which is not an umbrella UCI), the field "Name of the UCI" must be filled in with the following content: "DEF". GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 9/51 1.2.4.5. 2030 - Base currency of the UCI [mandatory] This item refers to the base currency of the UCI in which the total net asset value is expressed as at the valuation date of the reference month as laid down in the articles of incorporation/management regulations/offering document and any subsequent changes of the UCI. The base currency of the UCI must be reported by using the ISO 4217 codes. 1.2.4.6. 2040 - Legal Entity Identifier (LEI) [mandatory if the UCI has been allocated a LEI] This item refers to the Legal Entity Identifier of the UCI. For umbrella funds, the LEI must be filled in for each specific sub-fund. 1.2.4.7. 2050 - Valuation date [mandatory] Since UCIs must transmit each month the most accurate and up-to-date financial information, the information underlying the U1.1 reporting must be based on the valuation date that is the closest to the end of the reference month. Consequently, the valuation date is, in principle, the last business day of the reference month. For UCIs which calculate their net asset value at least on a weekly basis, the valuation date, is in principle, the last day of the reference month for which the net asset value is calculated. For UCIs which calculate their net asset value at least on a monthly basis, the valuation date should refer to the date which is the closest to the last day of a reference month for which the net asset value is calculated. In this case, the valuation date can also refer to a day within the following month if the UCI calculates its net asset value after the month’s end, but before the 10th calendar day of the following month. For UCIs which calculate their net asset value less than monthly, the valuation date should refer to the day for which the estimated data based on the accounting records has been calculated (i.e. unofficial net asset value based on last available information/valuation prices) or to the day for which the net asset value has been calculated (for the official net asset values). In the case of estimated data, at least the last (official) net asset value determined in accordance with the net asset value calculation frequency as laid down in the offering document and any subsequent changes must be used. Examples: 1) A UCI calculates its NAV on a weekly basis every Friday. Therefore, the UCI calculates its NAV dated 8 May 2026, 15 May 2026, 22 May 2026, 29 May 2026 and 5 June 2026. The valuation date for the reference month of May 2026 is 29 May 2026. 2) A UCI calculates its NAV on a monthly basis, namely on the third business day of each month. Therefore, the UCI calculates its NAV dated 6 May 2026 and 3 June 2026. For submitting the monthly report for May 2026, the UCI could use the financial data for this reference month calculated on 3 June 2026. The valuation date in this case is 3 June 2026 for the reference month May 2026. GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 10/51 3) A UCI calculates its NAV on a quarterly basis (March, June…) as well as for each subscription or redemption. During the second quarter, the UCI receives new subscriptions on 12 May 2026. As a result, the UCI must calculate its NAV dated 31 March 2026, 12 May 2026 and 30 June 2026. The valuation date for the reference month of March 2026 is the 31 March 2026. The valuation date for the reference month of April 2026 is the date of the estimated data as based on the accounting records (i.e. unofficial net asset value based on last available information/valuation prices) as at 30 April 2026, thereby using at least the official net asset value as at 31 March 2026. The valuation date for the reference month of May 2026 is the date of the estimated data as based on the accounting records (i.e. unofficial net asset value based on last available information/valuation prices) as at 31 May 2026, thereby using at least the official net asset value as at 12 May 2026. The valuation date for the reference month of June 2026 is 30 June 2026. 1.2.4.8. 2060 – Net asset value calculation frequency [mandatory] This item refers to the net asset value calculation frequency, the following frequencies being available: Option NAV calculation frequency number 1 Daily 2 Daily and month-end 3 Semi-weekly 4 Semi-weekly and month-end 5 Weekly 6 Weekly and month-end 7 Weekly and first day of the month 8 Weekly and for each subscription or redemption 9 Semi-monthly 10 Semi-monthly and month-end 11 Semi-monthly and quarter-end 12 Semi-monthly and for each subscription or redemption 13 Monthly 14 Monthly and for each subscription or redemption 15 Quarterly 16 Quarterly and for each subscription or redemption 17 Semi-annually 18 Semi-annually and for each subscription or redemption 19 Annually 20 Annually and for each subscription or redemption Examples: 1) A UCI that calculates its net asset value on the third Friday of each month is considered as having a "monthly" net asset value calculation frequency (option 13). GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 11/51 2) A UCI that calculates its net asset value on a weekly and end-of- month basis is considered as having a "weekly and end-of-the-month" net asset value calculation frequency (option 6). The UCI can add a comment in the free text box providing further details on its frequency. 1.2.4.9. 2070 - Launch date [mandatory] The launch date is the date on which the UCI receives its first subscription(s). The UCI can only submit, in terms of reporting status, a "final report" or a "provisional report" for the reference month in which the first subscription was received. If the UCI is temporarily closed (see option 4 of item number 2090), the subsequent launch date is the date on which the UCI receives its new subscription(s). 1.2.4.10. 2080 - Closing date [optional] The closing date is the date in the reference month for which the UCI transmits its last final U1.1 reporting. If the UCI is temporarily closed, it will submit a "null report" for each subsequent reference month (see option 4 of item number 2090). 1.2.4.11. 2090 - Reason for closing [optional] Option Reason for closing number 1 Put into liquidation Consequences/comments No further U1.1 reporting files are requested after the reference month that relates to the closing date. 2 Merger into another No further U1.1 reporting files are requested after the reference UCI (wherever it is month that relates to the closing date. domiciled) For reporting purposes, it should be noted that, in the case of a merger, the absorbing (sub-)fund, if domiciled in Luxembourg, should treat the shares issued to the unitholders of the absorbed (sub-)fund (in exchange for the transfer of all the assets/liabilities by the absorbed (sub-)fund), as new subscriptions and should include this amount in its subscriptions for the reference month (see item number 3030 below). 3 The UCI status has No further U1.1 reporting files are requested after the reference been abandoned and month that relates to the closing date. the UCI has adopted a different legal status from the UCI 4 The UCI is As long as there are no new proceeds from subscriptions for a temporarily closed reference month, the UCI must submit U1.1 reporting files with (see Circular CSSF the "reporting status" of "null report". Based on Circular CSSF 12/540) 12/540 the UCI can be reactivated within 18 months. GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 12/51 5 The UCI is The sub-fund of the UCI has not received any new proceeds for definitively closed 18 months and has been consequently closed. No further U1.1 (see Circular CSSF reporting files are requested after the reference month that 12/540) relates to the closing date. 1.2.4.12. 2100 – Redemption frequency [mandatory] This item refers to the redemption frequency. The following frequencies are available: Option number Redemption frequency 1 Daily 2 Weekly 3 Semi-monthly 4 Monthly 5 Quarterly 6 Biannual 7 Annual 8 Only at the end of maturity 9 Other/Irregular 1.2.4.13. 2110 – Open- / Closed-end [mandatory] This item refers to the type of investment funds in relation to the issuance and redemption of shares or units. The distinguishing factor in determining whether an investment fund is of the open-ended or closedended type is whether the fund repurchases or redeems its shares or units with its investors, at the request of any of its shareholders or unitholders, prior to the commencement of its liquidation phase or wind-down and does so according to the procedures and frequency set out in its rules or instruments of incorporation, prospectus or offering documents. A decrease in the capital of an investment fund resulting from distributions made in accordance with its rules or instruments of incorporation, prospectus, or offering documents - including distributions authorised by a resolution of the shareholders or unitholders adopted in accordance with those documents - shall not be taken into account for the purpose of determining whether the fund is of the open-ended type. Investment funds that do not meet the above criteria shall be considered closed-ended. Option number Open- / Closed-end 1 Open-end investment funds 2 Closed-end investment funds GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 13/51 1.2.5. Section 3: Financial information of the UCI in the base currency of the UCI 1.2.5.1. 3010 - Total net asset value of the preceding reference month [mandatory] This item refers to the total net asset value of the preceding reference month of the UCI. The amount shown must be identical to the one stated in the last submitted version of the "final report" or "provisional report" of the preceding month under "Total net asset value of the reference month" (cf. item 3020). If the UCI submits a "final report" or "provisional report" for the very first time, i.e. it has received its first subscription(
2. s)during the reference month, field 3010 must state "0". If the UCI submits a revised version of a U1.1 reporting in which the field "Total net asset value of the reference month" changes, the field "Total net asset value of the preceding reference month" in the U1.1 reporting file for the subsequent reference month must be revised as well and the amended U1.1 reporting file must be submitted to the CSSF. 1.2.5.2. 3020 - Total net asset value of the reference month [mandatory] This item refers to the total net asset value of the reference month calculated on the valuation date. 1.2.5.3. 3030 - Proceeds from all units/shares issued during the reference month [mandatory] This item refers to the net proceeds (after deduction of all fees/costs) received by the UCI from all units/shares issued for the different units/share classes during the reference month. In case of subscriptions in kind, the corresponding net proceeds are to be reported under this item. 1.2.5.4. 3040 - Payments made for all units/shares redeemed during the reference month [mandatory] This item refers to the payments made by the UCI in settlement of redemptions of all units or shares redeemed for the different units/share classes during the reference month. In case of redemptions in kind, the corresponding payments are to be reported under this item. 1.2.5.5. 3050 - Total distributions made during the reference month [mandatory] This item refers to the total distributions (including interim dividends) made by the UCI for all units/share classes with distribution rights, whose ex-dividend date falls within the reference month, GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 14/51 regardless of whether the distributions are cash dividends or dividends in the form of bonus units/shares. It should be noted that distributions made in the form of bonus units/shares must be reflected in the field "Proceeds from all units/shares issued during the reference month" (see item 3030) and in the field "Proceeds from units/shares issued in the base currency of the UCI" (see item 5050). 1.2.6. Section 4: General information on the unit/share class (to be filled in separately for each unit/share class) Each unit/share class of the UCI to be issued must be authorised by the CSSF. For each unit/share class launched, the submission of the information, as requested in Section 4, is mandatory until the unit/share class is closed. 1.2.6.1. 4010 - CSSF code of the unit/share class [mandatory] This item refers to the sequential number, composed of four digits, given by the CSSF to the unit/share class. Example: In the case of the transmission of the U1.1 reporting for the UCI "ABC", sub-fund "A", share class "CAP" (e.g. CSSF code "1"), the field "CSSF code of the unit/share class" must be filled in with the following unique identifier code: "0001". The CSSF code of the units/share classes are available on the CSSF website under the link: Identifiers of UCI/SIF/SICAR – CSSF 1.2.6.2. 4020 - Name of the unit/share class [mandatory] This item refers to the name of the unit/share class as laid down in the latest offering document and any subsequent changes authorised by the CSSF. Example: In the case of the transmission of the U1.1 reporting for the UCI "ABC", sub-fund "A", share class "CAP", the field "CSSF Name of the unit/share class" must be filled in with the share class name: "CAP". The names of the units/share classes are available on the CSSF website under the link: Identifiers of UCI/SIF/SICAR – CSSF 1.2.6.3. 4030 - Base currency of the unit/share class [mandatory] This item refers to the base currency of the unit/share class. GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 15/51 1.2.6.4. 4040 - ISIN code of the unit/share class [mandatory if the unit/share class has been assigned an ISIN code] This item refers to the International Securities Identification Number ("ISIN") of the unit/share class. Although this field is optional, if the unit/share class has an ISIN code, it must be indicated in the U1.1 reporting. 1.2.6.5. 4050 - Launch date of the unit/share class [mandatory] This item refers to the date on which the UCI receives its first subscription(
3. s)for the specific unit/share class. If the unit/share class is temporarily closed, (see option 4 of item number 4070), the subsequent launch date is the date on which the UCI receives its new subscription(s). 1.2.6.6. 4060 - Closing date of the unit/share class [optional] This item refers to the date on which the last investor(
4. s)exit(
5. s)from the specific unit/share class by redeeming all the units/shares issued/in circulation. The UCI transmits the information requested under sections 4 and 5 for the specific unit/share class for the last time for this reference month. 1.2.6.7. 4070 - Reason for closing of the unit/share class [optional] There are only four reasons for closing a unit/share class: Option number 1 Reason for closing Consequences/comments Put into liquidation The whole UCI or a unit/share class is liquidated. No further U1.1 reporting files are requested for this specific unit/share class after the reference month that relates to the closing date. 2 Merger into another unit/share The unit/share class is merged into another UCI or class (wherever it is domiciled) another unit/share class of the UCI. No further U1.1 reporting files are requested for this specific unit/share class after the reference month that relates to the closing date. 3 4 The UCI status is relinquished The whole UCI ceases to be a UCI. No further U1.1 and the UCI has adopted a reporting legal status other than that of unit/share class after the reference month that a UCI relates to the closing date. The unit/share class temporarily closed is files are requested for this specific As long as there are no new proceeds from subscriptions for a reference month, the UCI does not have to submit information for this specific unit/share class after the reference month in which the last investor(
6. s)was/were redeemed. GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 16/51 1.2.6.8. 4080 - Unit/share class with specific instruments – FX [mandatory] This item refers to the existence ("true/false") of specific financial instruments related to foreign exchange "FX" (e.g. currency forward transactions) at the level of the unit/share class. No distinction should be made between FX transactions for hedging purposes and FX transactions for investment purposes. Example: A UCI A may create a unit/share class (with base currency US dollar (USD)) whose intention is to hedge the value of the net assets of that unit/share class (expressed in USD) in the base currency of the UCI (for example, Euro (EUR)) by using USD/EUR currency forward contracts, whereby the costs and expenses arising from the currency forward transactions will only be borne by that unit/share class. For that specific unit/share class the field "Unit/share class with specific assets – FX" must be flagged as "true". 1.2.6.9. 4090 - Unit/share class with specific instruments – Interest Rate [mandatory] This item refers to the existence ("true/false") of specific financial instruments related to interest rates (e.g. bond future transactions) at the level of the unit/share class. No distinction should be made between interest rate transactions for hedging purposes and interest rate transactions for investment purposes. Example: A UCI A may create a unit/share class whose intention is to reduce/limit the impact of interest rate movements (e.g. target duration of 6 months) on its net asset value by using bond future contracts, whereby the costs and expenses arising from the bond future transactions will only be borne by that unit/share class. For that specific unit/share class the field "Unit/share class with specific assets – Interest Rate" must be flagged as "true". 1.2.6.10. 4100 - Unit/share class with specific instruments – Other [mandatory] This item refers to the existence ("true/false") of specific financial instruments related to other factors other than FX or interest rates (e.g. equity index future for hedging the equity risk) at the level of the unit/share class. No distinction should be made between transactions for hedging purposes and transactions for investment purposes. 1.2.6.11. 4110 - Investor base [mandatory] This item refers to the type of shareholders. The investor base is determined on the basis of the predominant (more than 50 %) type of investors, in terms of their value (number of units/shares outstanding * net asset value per unit/share in the base currency of the fund). GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 17/51 Please refer to Annex II of Directive 2014/65/EU for detailed definitions of the different categories. • "Professional investor" means a client meeting the criteria laid down in Annex II, point I • "Well-informed investor" means a client meeting the criteria laid down in Annex II point II ("Categories of client who are considered to be professionals"); ("Clients who may be treated as professionals on request"); • "Retail investor" means a client who is neither a professional client nor a well-informed investor; • "Mixed" should be used if no predominant type can be determined on a best-effort basis. Option number 1.2.7. Investor base 1 Professional investor 2 Well-informed investor 3 Retail investor 4 Mixed Section 5: Financial information on the unit/share class for the reference month (to be filled in separately for each unit/share class) For each unit/share class launched, the submission of the information as requested in Section 5 is mandatory until the unit/share class is closed. 1.2.7.1. 5010 - Number of units/shares outstanding [mandatory] This item refers to the number of units/shares in circulation at the end of the reference month (or at the valuation date if it does not match with the last day of the reference month) for a given unit/share class. 1.2.7.2. 5020 - Net asset value per unit/share in the base currency of the UCI [mandatory] This item refers to the net asset value per unit/share in the base currency of the UCI at the valuation date of the reference month. Example: A UCI, with EUR as base currency, has issued two share classes: type A expressed in EUR and type B expressed in USD. The net asset value of the UCI (see item 3020) is the sum of the product [number of units/shares * net asset value per unit/share in the base currency of the UCI] of each unit/share class. GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 18/51 Number of NAV per unit/share in Exchange rate NAV per unit/share in units/shares the base currency of the (e.g., USD/EUR= the base currency of outstanding unit/share class 0.8695) the UCI Class A 1,000 100 (EUR) 1 100 (EUR) Class B 500 115 (USD) 0.8695 100 (EUR) The net asset value of the UCI (see item 3020) is [1,000 * 100] + [500 * 100] = EUR 150,000. The net asset value per unit/share in the base currency of the UCI for Class A is 100 (EUR). The net asset value per unit/share in the base currency of the UCI for Class B is 100 (EUR). 1.2.7.3. 5030 - Net asset value per unit/share in the base currency of the unit/share class [mandatory] This item refers to the net asset value per unit/share in the base currency of the unit/share class (see item 4030) at the valuation date of the reference month. Example: A UCI, with EUR as its base currency, has issued two share classes: type A denominated in EUR and type B denominated in USD. The net asset value of the UCI (see item 3020) is the sum of the product [number of units/shares * net asset value per unit/share in the base currency of the unit/share class * exchange rate] of each unit/share class. Exchange rate NAV per unit/share in units/shares the base currency of the (e.g. USD/EUR= outstanding unit/share class 0.8695) Number of NAV per unit/share in the base currency of the UCI Class A 1,000 100 (EUR) 1 100 (EUR) Class B 500 115 (USD) 0.8695 100 (EUR) The net asset value of the UCI (see item 3020) is [1,000 * 100 * 1] + [500 * 115 * 0.8695] = EUR 150,000. The net asset value per unit/share in the base currency of the unit/share class for Class A is 100 (EUR) [see item 5020]. The net asset value per unit/share in the base currency of the unit/share class for Class B is 115 (USD). 1.2.7.4. 5040 - Net return per unit/share in the base currency of the unit/share class [mandatory] This item refers to the monthly performance (in percentage, positive or negative) of the unit/share class as derived from the net asset value per unit/share (in the base currency of the unit/share class) of the unit/share class of the reference month and the preceding reference month. The GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 19/51 calculation should be made on the basis that any distributable income at the level of the unit/share class has been reinvested. The monthly investment return should not be rescaled to an annual basis. Examples: 1) A UCI has issued three share classes: A is a non-distributing share class, B is a monthly distributing share class (end of the month) and C is a monthly distributing share class (beginning of the month). The net return on investments for the month is 1.5%. Net asset value per Share unit/share in the base Distri- class currency of the unit/share butions Net returns (in percent) class Preceding Reference month month A 100.00 101.50 None (101.50 - 100.00)/100.00 = 1.5% B 100.00 99.50 2 ((99.50+2) – 100.00)/100.00 = 1.5% C 100.00 99.47 2 ((99.47+2.03) - 100.00)/100.00 = 1.5% 2 The net return per unit/share in the base currency of the unit/share class for classes A, B and C is 1.5 %. 2) A UCI calculates its net asset value on a weekly basis and has issued two share classes: A is a non-distributing share class and B is weekly distributing share class. The net returns on investments during the month are 0.50% for week 1, -1.00% for week 2, 0.75% for week 3 and 1.25% for week 4. Share class A Net asset value per unit/share in the base currency of the Distributions unit/share class Preceding Reference month month Weekly returns (in percent) 100.00 week 1 100.50 None week 2 99.495 None week 3 100.241 None (100.241-99.495) None (101.494-100.241) /100.241 = 1.25% (100.50-100.00) /100.00 = 0.50% (99.495-100.50) /100.50 = -1.00% /99.495 = 0.75% week 4 101.494 (1.005 *0.990 *1.0075*1.0125) = 1.494% (101.494 - 100.00)/100.00 = 1.494% 2 The dividend is considered as being reinvested at the same rate as the investments (2*1.015=2.03) GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 20/51 B 100.00 week 1 100.00 0.5 ((100.00+0.5)-100.00) week 2 99.00 0 ((99.00+0)-100.00) week 3 99.243 0.5 ((99.243+0.5)-99.00) /100.00 = 0.50% /100.00 = -1.00% /99.00 = 0.75% week 4 99.483 1 ((99.483+1)-99.243) /99.243 = 1.25% (1.005 *0.990 *1.0075*1.0125) = 1.494% The net return per unit/share in the base currency of the unit/share class for classes A and B is 1.494 %. 1.2.7.5. 5050 - Proceeds from units/shares issued in the base currency of the UCI [mandatory] This item refers to the net proceeds (after deduction of all fees/costs) received by the UCI from units/shares issued during the reference month for the unit/share class. In the case of subscriptions in kind the corresponding net proceeds are to be reported under this item. This also includes the proceeds of units/shares issued (in exchange for the transfer of assets/liabilities by the absorbed UCI) in the context of the merger of another UCI (domestic or foreign) into the relevant UCI. 1.2.7.6. 5060 - Payments made for units/shares redeemed in the base currency of the UCI [mandatory] This item refers to the payments made by the UCI in settlement of redemptions of units/shares redeemed during the reference month for the unit/share class. In the case of redemptions in kind the corresponding payments should be reported under this item. 1.2.7.7. 5070 - Total distributions made in the base currency of the UCI [mandatory] This item refers to the total distributions (including interim dividends) in the base currency of the UCI made by the UCI for the unit/share class with distribution rights, whose ex-dividend date falls within the reference month, whether in the form of cash dividends or dividends in the form of bonus units/shares. It should be noted that distributions made in the form of bonus units/shares must be reflected in the "Proceeds from units/shares issued in the base currency of the UCI" (see item 5050) and in the "Proceeds from all units/shares issued during the reference month" (see item 3030). Example: A UCI, with EUR as its base currency, has issued two distribution share classes: type A denominated in EUR and type B denominated in USD. GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 21/51 The total distributions (including interim dividends) made by each unit/share class in the base currency of the UCI is equal to the product [number of units/shares for the unit/share class with distribution rights * dividend per unit/share in the base currency of the unit/share class * exchange rate] of each unit/share class. Number of Dividend per units/shares for unit/share class with The total unit/share distributions (e.g. in the base made in the base USD/EUR= currency of currency of the class 0.8695) the UCI UCI the base currency of the distribution unit/share rights Exchange Dividend per unit/share in rate Class A (EUR) 1,000 0.5 (EUR) 1 0.5 (EUR) 500 (EUR) Class B (USD) 500 0.575 (USD) 0.8695 0.5 (EUR) 250 (EUR) The total distributions in the base currency of the UCI made by Class A are [1,000 * 0.5 * 1] = EUR 500 The total distributions in the base currency of the UCI made by Class B are [500 * 0.575 * 0.8695] = EUR 250 1.2.7.8. 5080 - Amount of distributions made per unit/share in the base currency of the UCI [mandatory] This item refers to the distributions (including interim dividends) in the base currency of the UCI made by the UCI per unit/share for the unit/share class with distribution rights, whose ex-dividend date falls within the reference month, whether in the form of cash dividends or dividends in the form of bonus units/shares. Example: A UCI, with EUR as its base currency, has issued two distribution share classes: type A denominated in EUR and type B denominated in USD. The dividend per unit/share in the base currency of the UCI is the product of [dividend per unit/share in the base currency of the unit/share class * exchange rate]. Number of units/shares for unit/share class with distribution rights Dividend per Exchange rate unit/share in the base (e.g. currency of the USD/EUR= unit/share class 0.8695) Dividend per unit/share in the base currency of the UCI Class A (EUR) 1,000 0.5 (EUR) 1 0.5 (EUR) Class B (USD) 500 0.575 (USD) 0.8695 0.5 (EUR) The dividend per unit/share in the base currency of the UCI (EUR) is 0.5 for Class A. The dividend per unit/share in the base currency of the UCI (EUR) is 0.5 for Class B. GUIDELINES ON THE U1.1 REPORTING Version 6.7 (EN) of 27/04/2026 22/51 1.2.7.9. 5090 - Amount of distributions made per unit/share in the base currency of the unit/share class [mandatory] This item refers to the distributions (including interim dividends) in the base currency of the unit/share class made by the UCI per unit/share for the unit/share class with distribution rights, whose ex-dividend date falls during the reference month, whether in the form of cash dividends or dividends in the form of bonus units/shares. Example: A UCI, with EUR as its base currency, has issued two distribution share classes: type A denominated in EUR and type B denominated in USD. Dividend per Number of Dividend per Exchange rate units/shares unit/share in the base (e.g. with distribution currency of the USD/EUR= rights unit/share class 0.8695) Class A (EUR) 1,000 0.5 (EUR) 1 0.5 (EUR) Class B (USD) 500 0.575 (USD) 0.8695 0.5 (EUR) unit/share in the base currency of the UCI The dividend per unit/share in the base currency of the unit/share class is 0.5 for Class A (EUR). The dividend per unit/share in the base currency of the unit/share class is 0.575 for Class B (USD). 1.2.7.10. 5100 – Income in the base currency of the UCI [mandatory] This item refers to the part of the income of the UCI allocated to the unit/share class. This amount consists of income due in respect of the month and income accrued during the reference month. Items: Dividends on units/shares