This guide is written for AIFs, RAIFs, UCITS, fund managers and family offices. Rules change regularly and individual circumstances vary, so speak to a Tsquared accountant before acting. We regularly help clients with nav and investor reporting, cysec regulatory returns, ifrs 9 and fair value.
Key points
- Fair value hierarchy
- Fee accruals
- Custodian reconciliation
- NAV error policy
Challenges you face, solutions we provide
Challenge: NAV and investor reporting
Our solution: NAV-ready fund accounting and investor reports on your dealing calendar
Challenge: CySEC regulatory returns
Our solution: CySEC returns and Annex IV filings tracked on a compliance calendar
Challenge: IFRS 9 and fair value
Our solution: IFRS 9 fair-value hierarchies and valuation evidence kept audit-ready
Challenge: Fund tax structuring
Our solution: Fund structures planned around the dividend and securities-gains exemptions
Challenge: AML and investor onboarding
Our solution: KYC/AML onboarding files and UBO registers maintained for every investor
Frequently asked questions
- NAV calculation: what's the short answer?
- Accurate NAV calculation means valuing every holding fairly, accruing fees and expenses and reconciling with custodians before each dealing day.
- Can Tsquared help with nav calculation?
- Yes. We advise AIFs, RAIFs, UCITS, fund managers and family offices in Cyprus on nav calculation and handle the filings for you.