Algebris UCITS Funds PLC (the “Company”) was incorporated on 17 February 2012 as a variable capital open-ended umbrella investment company with segregated liability between Sub-Funds under the Companies Act 2014 and the Central Bank (Supervision and Enforcement Act 2013 (Section 48(1)) (Undertakings for Collective Investment in Transferable Securities) Regulations 2019 (the “Central Bank UCITS Regulations”) with registration number 509801 and was authorised by the Central Bank of Ireland (“the Central Bank”) on 9 August 2012. The Company was incorporated as an umbrella fund with segregated liability between sub-funds (the “Sub-Funds”) in accordance with Irish law and as such, the assets of each Sub-Fund will not be exposed to the liabilities of the Company’s other Sub- Funds. Each Sub-Fund of the Company will be responsible for paying its fees and expenses regardless of the level of its profitability. Notwithstanding the foregoing, there can be no assurance that, should an action be brought against the Company in the courts of another jurisdiction, the segregated nature of the Sub-Funds would necessarily be upheld. Further Sub-Funds may be established with the prior approval of the Central Bank.
As of period ended 30 June 2022, the Company's Sub-Funds are as follows:
Algebris Financial Credit Fund Algebris Financial Income Fund Algebris Financial Equity Fund
Algebris Global Credit Opportunities Fund Algebris Core Italy Fund
Algebris IG Financial Credit Fund
Effective 1 January 2021, Algebris Investment (Ireland) Limited was appointed as the Manager of the Algebris UCITS Funds Plc. Algebris (UK) Limited remains as the Investment Manager (for all Sub Funds except Algebris Core Italy Fund), Distributor and Promoter.
Effective 1 June 2021, the Manager assigned BNP Paribas Fund Administration Services (Ireland) Limited (the “Administrator”) as the Company’s administrator, registrar and transfer agent, while BNP Paribas Securities Services, Dublin Branch (the “Depositary”) as the Company’s depositary.
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## Principal accounting policies

Translation (ENIT, 2022-06-30):
Algebris UCITS Funds PLC (la “Società”) è stata costituita in data 17 febbraio 2012 come fondo multi-comparto con responsabilità separata tra i Comparti ai sensi del Companies Act del 2014 e delle Direttive UCITS della Central Bank (Supervision and Enforcement Act 2013 (Sezione 48(1)) (Undertakings for Collective Investment in Transferable Securities) del 2019 (le "Direttive UCITS della Central Bank") con numero di registrazione 509801 ed è stata autorizzata dalla Central Bank of Ireland in data 9 agosto 2012. La Società è stata costituita come fondo multi-comparto con responsabilità separata tra i Comparti (i “Comparti”) ai sensi del diritto irlandese e pertanto gli attivi di ciascun Comparto non sono esposti alle passività degli altri Comparti della Società. Ciascun Comparto della Società è responsabile del pagamento delle proprie commissioni e spese indipendentemente dal livello di redditività. In deroga a quanto precede, non vi sono garanzie che in caso di azioni legali nei confronti della Società innanzi a un tribunale di un'altra giurisdizione, la responsabilità separata dei Comparti sia necessariamente accettata. Possono essere costituiti ulteriori Comparti con la preventiva approvazione della Central Bank.
Al 30 giugno 2022, i Comparti della Società sono i seguenti:
Algebris Financial Credit Fund Algebris Financial Income Fund Algebris Financial Equity Fund
Algebris Global Credit Opportunities Fund Algebris Core Italy Fund
Algebris IG Financial Credit Fund
Con effetto dal 1° gennaio 2021, Algebris Investment (Ireland) Limited è stato nominato Gestore di Algebris UCITS Funds Plc. Algebris (UK) Limited è confermato Gestore degli investimenti (per tutti i Comparti, ad esclusione di Algebris Core Italy Fund), Distributore e Promoter.
Dal 1° giugno 2021 il Gestore ha nominato BNP Paribas Fund Administration Services (Ireland) Limited (l'"Agente amministrativo") quale agente amministrativo, conservatore del registro e agente incaricato dei trasferimenti della Società, mentre BNP Paribas Securities Services, Dublin Branch (la "Depositaria") come depositaria della Società.
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## Principali politiche contabili