natgillin/translations-raw huggingface dataset:
d) FAIF's hjemland har indgået en aftale med det tredjeland, hvor AIF er etableret, som fuldt ud overholder standarderne i artikel 26 i OECD's modeloverenskomst om beskatning og sikrer en effektiv informationsudveksling i skattespørgsmål
(d) the home Member State of the AIFM has signed an agreement with the third country where the AIF is established which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention and ensures an effective exchange of information in tax matters;
e) depositaren er en bank eller en enhed af samme karakter som de enheder, der henvises til i stk. 3, som opfylder betingelserne i dette stykkes litra c).
(e) the depositary shall be a bank or an entity of the same nature as those entities referred to in paragraph 3, which meet the conditions specified in point (c) thereof.
Kommissionen vedtager delegerede retsakter i henhold til artikel 49a, 49b og 49c, som fastsætter:
The Commission shall adopt delegated acts in accordance with Articles 49a, 49b and 49c establishing:
a) generelle kriterier for vurdering af, om tredjelandes standarder for forebyggelse af hvidvaskning af penge og finansiering af terrorisme som omhandlet i stk. 3a, litra c), opfylder kravene fra Den Finansielle Aktionsgruppe vedrørende Hvidvaskning af Penge og svarer til kravene i direktiv 2005/60/EF
(a) general criteria for assessing whether the standards to prevent money laundering and terrorist financing of third countries as referred to in paragraph 3a(c) meet the Financial Action Task Force requirements and are to the same effect as the requirements set out in Directive 2005/60/EC;
b) generelle kriterier for vurdering af, om tredjelandes forsigtighedstilsyn og overvågning som omhandlet i stk. 3a, litra b), svarer til bestemmelserne i EU-retten og håndhæves effektivt.
(b) general criteria for assessing whether the prudential regulation and supervision of third countries as referred to in paragraph 3a(b) are to the same effect as the provisions laid down in Union law and are effectively enforced.
På grundlag af kriterierne i stk. 3b vedtager Kommissionen delegerede retsakter i henhold til artikel 49a, 49b og 49c, som fastsætter:
On the basis of the criteria referred to in paragraph 3b, the Commission shall adopt delegated acts in accordance Articles 49a, 49b and 49c stating:
a) at tredjelandets standarder for forebyggelse af hvidvaskning af penge og finansiering af terrorisme opfylder kravene fra Den Finansielle Aktionsgruppe vedrørende Hvidvaskning af Penge og svarer til kravene i direktiv 2005/60/EF
(a) that the third country's standards to prevent money laundering and terrorist financing meet the Financial Action Task Force requirements and are to the same effect as the requirements set out in Directive 2005/60/EC;
b) at tredjelandets forsigtighedstilsyn og overvågning svarer til bestemmelserne i EU-retten og håndhæves effektivt.
(b) that the prudential regulation and supervision of a third country are to the same effect as the provisions laid down in Union law and are effectively enforced.
Depositarer kan uddelegere deres opgaver med undtagelse af udvælgelse af og kontrol og tilsyn med deres underordnede depositarer og depotforvaltere .
Depositaries may delegate their tasks apart from functions of selection, monitoring and oversight over their sub-depositaries and sub-custodians.
En depositar uddelegerer ikke sine funktioner i et sådant omfang, at den bliver til en "postkasseenhed".
A depositary shall not delegate its functions to the extent that it becomes a letter-box entity.
Depositarer skal udvise den fornødne kompetence og omhu ved udvælgelsen og udnævnelsen af samt det regelmæssige tilsyn med og den løbende overvågning af enhver tredjemand, til hvem de har uddelegeret en del af deres opgaver, samt i forbindelse med de opgaver, de har uddelegeret.
Depositaries shall exercise due skill, care and diligence in the selection, appointment, periodic review and ongoing supervision of any third party to whom they have delegated part of their tasks and of its arrangements in respect of the matters delegated to it .
Depositaren er ansvarlig over for FAIF og investorerne i AIF for ethvert tab, disse måtte lide som følge af forsætlig eller uagtsom forsømmelse eller utilstrækkelig varetagelse af depositarens forpligtelser i henhold til nærværende direktiv eller deres ukorrekte opfyldelse heraf, medmindre disse tab skyldes force majeure .
The depositary shall be liable to the AIFM and the investors of the AIF for any losses suffered by them as a result of its intentional or negligent failure to perform , or improper performance of, its obligations pursuant to this Directive except where such loss arises as a result of force majeure.
I tilfælde af tab i forbindelse med finansielle instrumenter, som depositaren opbevarer, kan depositaren kun frigøre sig fra sit ansvar mod at bevise, at tabet skyldes en ekstern begivenhed, at det var uforudseeligt, og at depositaren ikke kunne have undgået det påførte tab .
In case of any loss of financial instruments which the depositary safe-keeps, the depositary may discharge itself of its liability only if it can prove that the loss has been caused by an external event, that it was not foreseeable and that the depositary could not have avoided the loss which has occurred.
Depositarens ansvar over for FAIF og investorerne berøres ikke af, at depositaren har valgt at uddelegere en enkelt del af sine opgaver til en autoriseret tredjemand som f.eks. en underordnet depositar eller depotforvalter.
The depositary's liability towards AIFM and investors shall not be affected by the fact that it has chosen to undertake a single delegation to an authorised third party, such as a subdepositary or a sub-custodian, of a part of its tasks.
I tilfælde af tab i forbindelse med finansielle instrumenter, som depositaren opbevarer, er det derfor, med forbehold af national lovgivning, depositarens primære pligt at tilbagelevere aktiverne til AIF uden unødig forsinkelse.
Therefore, in the event of any loss of financial instruments which the depositary safe-keeps, as a primary obligation, without prejudice to national law, the depositary shall return the assets to the AIF without undue delay.
Dette krav gælder med forbehold af retssager.
This requirement shall apply without prejudice to legal proceedings.
Ansvaret over for AIF-investorer kan gøres gældende direkte eller indirekte gennem FAIF. ▌
Liability to AIF investors may be invoked either directly or indirectly through the AIFM. ▌
Uanset stk. 5, kan en depositar, der juridisk forhindres af loven i det land, hvor FAIF investerer på vegne af AIF, eller er ude af stand til at udøve sine depositarfunktioner som følge af en uforudseelig ekstern begivenhed, frigøre sig fra sit ansvar, herunder for tab i forbindelse med finansielle instrumenter, hvis depositaren bevisligt har opfyldt sin pligt til at udvise den fornødne omhu som omhandlet i stk. 4a.
By way of exception to paragraph 5, where a depositary is legally prevented by the law of the country where the AIFM invests on behalf of the AIF or unable to exercise custodial functions due to an unforeseeable external event to exercise its custodial functions, the depositary may discharge its liability, including for loss of financial instruments, if it can prove that it has performed its due diligence duties as referred to in paragraph 4a.
Ansvar over for FAIF og investorer kan overdrages til en autoriserede tredjemand, som har fået til opgave at udføre depositarens opgaver, ved en skriftlig aftale mellem depositaren og denne tredjepart.
Liability towards the AIFM and investors may be transferred to an authorised third party that has been entrusted to carry out its custodial tasks by written contract between the depositary and the third party.
Før aftalen mellem FAIF og depositaren træder i kraft, skal det fastsættes heri, at FAIF skal underrettes om eventuelle aftaler mellem depositaren og en tredjemand.
The contract between the AIFM and the depositary shall provide that the AIFM be informed of any contract between the depositary and a third party before it comes into effect.
Inden de investerer i AIF, skal investorerne ligeledes underrettes om denne aftale og om ansvarsfordelingen mellem de involverede parter.
Before they invest in the AIF, investors shall also be informed of such a contract and of the shared responsibility between the parties involved.
Når beslutningerne i henhold til stk. 3c drejer sig om et tredjeland, kræves der ikke nogen aftale som omhandlet i stk. 2.
Where a third-country depositary is the subject of the decisions taken pursuant to paragraph 3c, a contract, as referred to in the second subparagraph, shall not be required.
Uanset stk. 5, kan depositaren, hvis aftalen mellem depositaren og en prime broker eller depotforvalter muliggør overdragelse og genbrug af aktiver i henhold til AIF's fondsbestemmelser eller vedtægter, frigøre sig fra sit ansvar, hvis der bevisligt er udvist den fornødne omhu som omhandlet i stk. 4a.
By way of exception to paragraph 5, where the contract between the depositary and a prime broker or a sub-custodian allows for the transfer and reuse of assets in compliance with the AIF rules or instruments of incorporation, the depositary may discharge its own liability if it can prove that it has performed its due diligence duties as referred to in paragraph 4a.
Før aftalen mellem FAIF og depositaren træder i kraft, skal det fastsættes heri, at FAIF skal informeres om en enhver bestemmelse, der muliggør overdragelse og genbrug af aktiver i henhold til AIF's fondsbestemmelser eller vedtægter.
The contract between the AIFM and the depositary shall provide that the AIFM be informed of a provision allowing the transfer and reuse of assets in accordance with the rules of the AIF before its implementation.
Inden de investerer i AIF, skal investorerne informeres om denne bestemmelse og om tredjemandens identitet.
Before they invest in the AIF, investors shall be informed of that clause and updated about the identity of the third party.
Investorerne skal navnlig informeres om enhver eventuel overdragelse af ansvar til tredjemand, herunder i tilfælde af tab i forbindelse med finansielle instrumenter.
In particular, investors shall be informed of any transfer of liability to the third party that may exist, including in the event of loss of financial instruments.
I sådanne tilfælde skal tilbageleveringsfristen være i overensstemmelse med betingelserne i aftalen mellem depositar og tredjemand.
In that case, the delay for restitution shall be in accordance with the terms of the contract between the depositary and the third party.
Depositaren stiller efter anmodning alle oplysninger, som depositaren har indhentet under udførelsen af sine opgaver, og som kan være nødvendige for de kompetente myndigheders tilsyn med FAIF, til rådighed for de kompetente myndigheder i sit hjemland.
The depositary shall make available on request to the competent authorities of its home Member State all information which it has obtained while undertaking its duties and that may be necessary for the competent authorities to supervise the AIFM.
Hvis FAIF's hjemland er et andet end depositarens hjemland, udveksler de kompetente myndigheder i depositarens hjemland hurtigst muligt de modtagne oplysninger med de kompetente myndigheder i FAIF's hjemland.
If the home Member State of the AIFM is different from that of the depositary, the competent authorities of the home Member State of the depositary shall share the information received without delay with the competent authorities of the home Member State of the AIFM.
Kommissionen vedtager delegerede retsakter i henhold til artikel 49a, 49b og 49c til præcisering af depositarers pligter og ansvar samt betingelserne for, at en AIF-depositar kan uddelegere nogle af sine funktioner til en tredjemand.
The Commission shall adopt delegated acts in accordance with Articles 49a, 49b and 49c further specifying the duties and responsibilities of depositaries and the conditions under which an AIF depositary may delegate some of its functions to a third party.
AFDELING 4: UDDELEGERING AF FAIF-OPGAVER
SECTION 4: DELEGATION OF AIFM FUNCTIONS
Artikel 18 Uddelegering
Article 18 Delegation
FAIF, som ønsker at uddelegere udførelsen på deres vegne af en eller flere opgaver til tredjemand, underretter de kompetente myndigheder i hjemlandet forud for hver uddelegering.
AIFM which intend to delegate to third parties the task of carrying out on their behalf one or more of their functions shall inform the competent authorities of the home Member State in advance for each delegation.
De kompetente myndigheder kan inden for en måned afslå en sådan uddelegering.
The competent authorities may reject such delegation within one month.
Følgende betingelser skal opfyldes:
The following conditions shall be complied with:
a) tredjemand skal være kreditværdig, og de personer, der de facto varetager opgaverne, skal have et tilstrækkeligt godt omdømme og fyldestgørende erfaring
(a) the third party must be creditworthy and the persons who effectively conduct the business must be of sufficiently good repute and sufficiently experienced;
b) omfatter uddelegeringen porteføljeforvaltning , risikostyring eller likviditetsstyring , skal tredjemand også være i besiddelse af en tilladelse til som FAIF at forvalte en AIF af samme type
(b) where the delegation concerns the portfolio management or the risk management or liquidity management , the third party must also be authorised as an AIFM to manage an AIF of the same type;
c) uddelegeringen må ikke hindre et effektivt tilsyn med FAIF og må navnlig ikke forhindre FAIF i at handle eller AIF i at blive forvaltet i investorernes interesse
(c) the delegation must not prevent the effectiveness of supervision of the AIFM, and in particular it must not prevent the AIFM from acting, or the AIF from being managed, in the best interests of its investors;
d) FAIF skal kunne dokumentere, at tredjemand har kompetence og er i stand til at udføre de pågældende opgaver, at tredjemand blev udvalgt med fornøden omhu, og at FAIF er i stand til til enhver tid effektivt at overvåge den uddelegerede aktivitet, til enhver tid at give tredjemand instrukser og inddrage uddelegeringen med øjeblikkelig virkning, når det er i investorernes interesse.
(d) the AIFM must be able to demonstrate that the third party is qualified and capable of undertaking the functions in question, that it was selected with due care and that the AIFM is in a position to monitor effectively at any time the delegated activity, to give at any time further instructions to the third party and to withdraw the delegation with immediate effect where this is in the interest of investors;
da) FAIF skal informere investorerne om, hvilke opgaver der er blevet uddelegeret og til hvem.
(da) the AIFM must inform investors of which functions have been delegated and to whom;
FAIF skal til enhver tid være i stand til at give yderligere instrukser til det foretagende, som opgaverne er uddelegeret til, og skal kunne trække mandatet tilbage med øjeblikkelig virkning, hvis det er i investorernes interesse.
AIFM shall be able to give further instructions to the undertaking to which functions are delegated at any time and shall be able to withdraw the mandate with immediate effect where such withdrawal is in the best interests of investors.
Opgaver kan ikke uddelegeres til depositar, evaluator eller ethvert andet foretagende, hvis interesser kan være i strid med AIF's eller investorernes interesser.
No delegation shall be given to the depositary, the valuator, or to any other undertaking whose interests may conflict with those of the AIF or its investors.
FAIF kontrollerer løbende de tjenesteydelser, der leveres af hver tredjemand.
▌ AIFM shall review the services provided by each third party on an ongoing basis.
Tredjemand kan ikke videredelegere opgaver, som denne har fået uddelegeret.
The third party may not sub-delegate any of the functions delegated to it.
Krav om gennemsigtighed
Transparency requirements
Årsberetningen stilles til rådighed for investorer og kompetente myndigheder senest fire måneder efter regnskabsårets udgang eller, hvis der er behov for oplysninger fra tredjemand, som f.eks. revisionen af eventuelle underliggende investeringer foretaget af AIF, senest seks måneder efter regnskabsårets udgang .
The annual report shall be made available to investors and the competent authorities no later than four months following the end of the financial year, or, in circumstances where information is required from third parties, such as the audit of any underlying investments of the AIF, no later than six months following the end of the financial year .
Årsberetningen skal som minimum indeholde:
The annual report shall at least contain the following:
a) en balance eller en formueopgørelse
(a) a balance-sheet or a statement of assets and liabilities;
b) en opgørelse over indtægter og udgifter i det pågældende regnskabsår
(b) an income and expenditure account for the financial year;
c) en beretning om aktiviteterne i det forløbne regnskabsår.
(c) a report on the activities of the financial year;
ca) de i artikel 20 omhandlede oplysninger i det omfang, der er sket ændringer i løbet af det regnskabsår, som beretningen dækker
(ca) the information listed in Article 20, to the extent it has changed during the financial year covered by the report;
cb) de beløb, der er udbetalt i lønninger af FAIF og, hvor det er relevant, af AIF, opdelt i fast og variabel løn.
(cb) the amounts of remuneration, split into fixed and variable remuneration, paid by the AIFM and, where relevant, by the AIF .
De regnskabsmæssige oplysninger i årsberetningerne opstilles i overensstemmelse med de regnskabsmæssige standarder eller principper, der er fastsat i AIF's gældende fondsbestemmelser, vedtægter eller stiftelsesdokument, og revideres af en eller flere personer, der ved lov er autoriseret til at revidere regnskaber i overensstemmelse med Europa-Parlamentets og Rådets direktiv 2006/43/EF af 17. maj 2006 om lovpligtig revision af årsregnskaber og konsoliderede regnskaber
The accounting information given in the annual report shall be prepared in accordance with the accounting standards or principles required by the applicable AIF rules or instruments of incorporation or formation and audited by one or more persons empowered by law to audit accounts in accordance with Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts
Revisionsberetningen, inkl. eventuelle forbehold, gengives ubeskåret i årsberetningen.
The auditor's report, including any qualifications, shall be reproduced in full in the annual report.
Kommissionen vedtager delegerede retsakter i henhold til artikel 49a, 49b og 49c til præcisering af årsberetningens form og indhold.
The Commission shall adopt delegated acts in accordance with Articles 49a, 49b and 49c further specifying the content and format of the annual report.
Disse retsakter skal være hensigtsmæssige og rimelige og skal afpasses efter den type FAIF, de gælder for , og den AIF, som beretningen dækker.
Those acts shall be appropriate and proportionate and shall be adapted to the type of AIFM to which they apply and the AIF to which the report relates .
Artikel 20 Oplysninger til investorerne
Article 20 Disclosure to investors
FAIF sikrer, at AIF-investorer modtager følgende oplysninger og ændringer heraf, før de investerer i AIF:
AIFM shall ensure that AIF investors receive the following information before they invest in the AIF, as well as any changes thereof:
a) en beskrivelse af AIF's investeringsstrategi og -målsætninger, alle de former for aktiver, AIF kan investere i, og de fremgangsmåder, den kan anvende, samt alle dermed forbundne risici, eventuelle aftaler om genanvendelse af aktiver samt overførelses- og opbevaringsaftaler, hvis dette er relevant, alle gældende investeringsbegrænsninger, de omstændigheder, hvorunder AIF kan anvende gearing, de tilladte former for og kilder til gearing, den maksimale gearing samt dermed forbundne risici og alle begrænsninger i forbindelse med anvendelse af gearing såvel som det samlede beløb, der er gearet for, med regelmæssige mellemrum
(a) a description of the investment strategy and objectives of the AIF, the type of assets which the AIF can invest in and of the techniques it may employ and of all associated risks, of any asset re-use and transfer arrangements and of custody arrangements if appropriate, any applicable investment restrictions, the circumstances in which the AIF may use leverage, the types and sources of leverage permitted , the maximum level of leverage and the associated risks and of any restrictions to the use of leverage as well as the total amount of leverage, on a periodic basis ;
aa) oplysninger om, hvor de underliggende fonde er etableret, hvis AIF er en fund of funds
(aa) information about where the underlying funds are established if such AIF is a fund of funds;
ab) oplysninger om, hvor master fund'en er etableret
(ab) information about where the master fund is established;
b) en beskrivelse af de procedurer, hvorefter AIF kan ændre sin investeringsstrategi eller investeringspolitik eller begge dele
(b) a description of the procedures by which the AIF may change its investment strategy or investment policy, or both;
c) en beskrivelse af de retlige virkninger af indgåelse af en kontrakt om investeringer, herunder oplysninger om kompetence og lovvalg og om, hvorvidt der findes retlige instrumenter om anerkendelse og fuldbyrdelse af retsafgørelser på det område, hvor fonden er etableret
(c) a description of the legal implications of the contractual relationship entered into for the purpose of investment, including information on jurisdiction, applicable law and on the existence, or not, of any legal instruments providing for the recognition and enforcement of judgments on the territory where the fund is established ;
d) identiteten af AIF's depositar, evaluator, revisor og alle andre leverandører af tjenesteydelser og en beskrivelse af deres forpligtelser og investorernes rettigheder i tilfælde af misligholdelse af forpligtelserne
(d) the identity of the AIF's depositary, valuator, auditor and any other service providers and a description of their duties and the investors' rights should any failure arise;
e) en beskrivelse af enhver uddelegeret forvaltnings- eller værdiansættelsesfunktion eller depositaropgave og identiteten af den tredjemand, til hvem funktionen eller opgaven er blevet uddelegeret , herunder AIF's depotforvaltere og prime brokers, samt en beskrivelse af deres pligter og ansvar og af de tilbageværende risici, som investorer i ekstraordinære tilfælde kan blive udsat for i forbindelse med uforudseelige begivenheder, som ligger uden for depositarens og FAIF's kontrol
(e) a description of any delegated management or valuation function or depositary task and the identity of the third party to whom that function or task has been delegated , including AIF's sub-custodians and prime brokers , a description of their duties and responsibilities and a description of residual risks that investors may be exposed to in exceptional circumstances related to unforeseeable events out of the control of the depositary and of the AIFM ;
f) en beskrivelse af AIF's værdiansættelsesprocedure og i givet fald af prissætningsmodeller til værdiansættelse af aktiver, herunder de metoder, der anvendes til aktiver, der er vanskelige at værdiansætte
(f) a description of the AIF's valuation procedure and, where applicable, of the pricing models for valuing assets, including the methods used in valuing hard-to-value assets;
g) en beskrivelse af AIF's likviditetsrisikostyring, herunder indløsningsrettigheder både under normale og ekstraordinære omstændigheder, gældende indløsningsaftaler med investorer og af, hvordan FAIF sikrer investorerne en rimelig behandling
(g) a description of the AIF's liquidity risk management, including the redemption rights both in normal and exceptional circumstances, existing redemption arrangements with investors, and how the AIFM ensures a fair treatment of investors;