IEIM402185 | Reportable Information: Role(s) of Equity Interest Holders

For reporting for the calendar year 2026 onwards, Investment Entities that are legal arrangements are required to report information on the role(s) of their reportable Equity Interest holders. For example, this could be the role of settlor, trustee, protector or beneficiary of a trust.

As a transitional measure, for reporting in respect of the calendar years 2026 and 2027 only, the role(s) of Equity Interest holders are only required to be reported if the information is available in the Investment Entity’s electronically searchable data.

For reporting in respect of calendar year 2028 and subsequent years, it is mandatory to report the role(s) of all Equity Interest Holders of Investment Entities that are legal arrangements.

Where an Equity Interest holder has more than one role, for example being both settlor and beneficiary of a trust, then all roles should be reported.