Model 289 FAQ
Skip information indexFinancial institutions not subject to the reporting obligation. Non-filers of form 289
No, in no case should the SGIIC be considered reporting entities of form 289 in relation to the information on the participations 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.
The SGIIC may simply submit form 289, on behalf of the 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 In these cases, the entity that must appear as a declarant will be, in any case, the corresponding Investment Fund.