AIFM reporting is imposed by Directive 2011/61/EU, transposed into Book IV of the AMF General Regulation. This directive requires asset management companies to provide information on the total value of assets under management, the main markets and financial instruments, as well as specific details for each fund under management.

Under the AIFM directive, managers whose assets under management reach or exceed one billion euros must provide quarterly reporting. This requirement is specified in article 24 of Directive 2011/61/EU.

Article 9 of European Regulation 648/2012 requires the reporting of every derivative contract to a trade repository within one business day of the conclusion, modification, or termination of the contract. This strict deadline aims to ensure real-time transparency on derivative transactions.

The threshold crossing declaration must be addressed to both the AMF and the issuing company. This requirement is stipulated in article L. 233-7 of the Code de commerce and articles 223-11 to 223-17 of the AMF General Regulation.

SFTR reporting covers not only repurchase agreements but also securities lending and borrowing, buy-sell back and sell-buy back transactions, and margin lending. This requirement is stipulated in European Regulation 2015/2365.

Regulatory documents include the Key Investor Information Document (under the UCITS directive), the PRIIPs Key Information Document, the prospectus, and annual and semi-annual reports. Each type of document has specific requirements in terms of content and updates.

European Regulation 648/2012, as amended by EMIR REFIT and EMIR III, requires the reporting of every derivative contract with 155 data fields to be completed. This requirement aims to ensure full transparency on derivative transactions.