Frequently asked questions about Form 289
Skip information indexFinancial institutions not subject to reporting obligations. Non-declarants of model 289
No, under no circumstances should SGIICs be considered reporting entities for Form 289 in relation to the information on the shares in the Investment Funds they manage.
It is the Investment Funds themselves that must be considered reporting entities of model 289 (Reporting FI) in relation to the information on their holdings.
SGIICs may simply submit form 289, representing Investment Funds, in those cases in which they have the status of electronic representative of the corresponding Investment Fund or social collaborator, although, as indicated, in these cases the entity that must appear as declarant will, in any case, be the corresponding Investment Fund.