CONTACT Belgium Login STRATEGIES INSIGHTS RESPONSIBLE INVESTMENT INVESTOR RELATIONS ABOUT US Regulatory Disclosures MODERN SLAVERY PREVENTING THE FACILITATION OF TAX EVASION AEOI BEST EXECUTION DISCLOSURE MAN GROUP TAX STRATEGY SFDR VOICE RECORDING SHAREHOLDER RIGHTS DIRECTIVE II FINANCIAL CRIME COMPLIANCE STATEMENT OF PRINCIPLES Section 172(1) statements In accordance with the Companies (Miscellaneous Reporting) Regulations 2018, the section 172(1) statements of Man Group’s subsidiaries are available in the companies’ annual reports, copies of which are available below. Man Group plc’s section 172(1) statement can be found on page 42 of its Annual Report 2020 Man Fund Management UK Limited Download Man Group Holdings Limited Download Man Group Investments Limited Download Man Group Limited Download Man Group Operations Limited Download Man Group UK Limited Download Man Investments Finance Limited Download Man Investments Holdings Limited Download Man Investments Limited Download Man Solutions Limited Download Man Strategic Holdings Limited Download Man UK Strategies Limited Download Modern Slavery Man Group is committed to ensuring that modern slavery does not exist within our supply chain or any part of our business. Man Group has a zero tolerance approach to slavery and human trafficking and we expect all those in our supply chain to comply with those values. Man Group will not support or deal with any business knowingly involved in slavery or human trafficking. Downloads 2020 Modern Slavery Transparency Statement 2019 Modern Slavery Transparency Statement 2018 Modern Slavery Transparency Statement 2017 Modern Slavery Transparency Statement 2016 Modern Slavery Transparency Statement Preventing the Facilitation of Tax Evasion Man Group is committed to ensuring that tax evasion and facilitation of tax evasion are not being committed in the conduct of Man’s business by our investors, within our supply chain or in any part of our business. In line with our policies, no one conducting business with, for or on behalf of Man Group should be involved in the deliberate and dishonest act of tax evasion or facilitate tax evasion. Download Commitment to prevent tax offences Man and AEOI Compliance Governments around the world have introduced new information-gathering and reporting requirements for financial institutions with which Man Group and the Funds we manage are obligated to comply. These requirements are collectively referred to as Automatic Exchange of Information (AEOI) requirements. AEOI requirements have been introduced to provide tax authorities globally with greater transparency over financial assets (and associated income) held offshore. This page provides further information on AEOI requirements and what it means for you. AEOI regulations AEOI requirements arise from two principle sets of regulations, which have been adopted in over 100 jurisdictions globally, namely US FATCA (Foreign Account Tax Compliance Act - introduced by the US Government) and the CRS (Common Reporting Standard – introduced by the Organisation for Economic Co-operation and Development, “OECD”). What are Man funds required to do? Under these regulations Man, and other similar Financial Institutions, are obliged to determine where you are “tax resident” and, for FATCA, whether you are a US person. Financial Institutions then have to complete reporting to relevant tax authorities where investors are identified to be tax resident outside of the jurisdiction where an investment is held (or to be a US person). This will require Man to: Collect and review tax information during on-boarding of all new clients through collection of valid self-certifications and/or US Inland Revenue Service (IRS) W-series forms from investors; Review information held in respect of our existing investor base and request additional information from investors where necessary; Complete annual reporting to relevant tax authorities in respect of those investors identified as being a US person (under FATCA) or CRS reportable persons (under CRS) based on the their tax residency and as per the requirements of the relevant regulations. Potential impact on investors AEOI regimes may impact you whether you are an individual investor or an entity/business investor. The impact will typically depend on the type of investment you hold, where your investment is held and where you live or operate as a business. We may request you to complete self-certifications and/or IRS W-series forms in order to help us correctly classify you for the purposes of the regimes, and where appropriate will report necessary information securely to relevant tax authorities. It is therefore important that the information you provide is accurate and valid in order to help us establish your tax status. We may not be able to accept your investment if you choose not to provide the requested information and any existing investments you hold may also be restricted on redemptions. US FATCA Rules is enforced by imposing a 30% US tax on US-source payments such as dividends, interests and sales proceeds paid to non-participating FFIs (Foreign Financial Institutions i.e. financial institutions that have not signed an agreement with the IRS). FATCA withholding, in general does not apply in these participating jurisdictions, however US tax regulations of Chapter 3 withholding may still apply. Additional information If you require further information or have any questions concerning the FATCA or CRS regulations, please refer to the website links below or speak to a tax advisor. Please be aware that we are not in a position to provide investor tax advice. Useful information websites: IRS FATCA Website OECD CRS Information Portal Self-Certification forms: Where required we will provide you with the relevant self-certification forms to complete. Please contact your relationship service provider if you have not received these forms. Taxpayer Identification Numbers (TIN): Self-certification forms include requests for TIN information. Your TIN is a unique combination of letters and/or numbers assigned to you/your entity. Some countries do not issue a TIN, but may rely on other issued numbers such as social security/national insurance numbers or company registration numbers for entities. You may need to provide these if requested. The OECD has published a list of the acceptable Taxpayer Identification Number (TIN) formats: http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/ Best Execution Disclosure Download Man Group Investments Limited Annual Best Execution Disclosure 2020 Man Group Investments Limited Annual Best Execution Disclosure 2020 Download Man AHL Annual Best Execution Disclosure 2020 Man AHL Annual Best Execution Disclosure 2020 Man AHL Annual Best Execution Disclosure 2019 Man AHL Annual Best Execution Disclosure 2019 Man AHL Annual Best Execution Disclosure 2018 Man AHL Annual Best Execution Disclosure 2018 Man AHL Annual Best Execution Disclosure 2017 Download Man GLG Annual Best Execution Disclosure 2020 Man GLG Annual Best Execution Disclosure 2020 Man GLG Annual Best Execution Disclosure 2019 Man GLG Annual Best Execution Disclosure 2019 Man GLG Annual Best Execution Disclosure 2018 Man GLG Annual Best Execution Disclosure 2018 Man GLG Annual Best Execution Disclosure 2017 Man Group Tax Strategy Our tax strategy sets out the fundamental principles for the management of taxes within the Group based on an understanding of the needs of our stakeholders and in line with our corporate governance procedures so that the Group manages its tax affairs to provide responsible and sustainable support to our business. Download Man Group Tax Strategy The EU Sustainable Finance Disclosure Regulation (“SFDR”) Download Man Asset Management (Ireland) Limited - Sustainability Risk Policy Man GLG and Man Asset Management (Ireland) Limited - Principal Adverse Impacts – Investment Due Diligence Policy Man Asset Management (Ireland) Limited - Remuneration Policy Voice Recording Disclosure Man is subject to regulations that require us to record certain telephone and electronic communications undertaken by our employees. As such, communications with external parties may also be recorded and monitored and in certain jurisdictions you may have a right to request a copy of the recording of relevant communications. Shareholder Rights Directive II Man Group plc, and its subsidiaries, are currently considering the requirements of the Directive and whether or not the requirement to have a Shareholder Engagement Policy is applicable to the business. Financial Crime Compliance Statement of Principles The Financial Crime Statement of Principles provides key details on how Man manages the risks related to Anti-Money Laundering, Counter Terrorist-Financing, Anti-Bribery and Corruption, Financial Sanctions and Facilitation of Tax Evasion. Key components to the policies are outlined. Download Financial Crime Compliance Statement of Principles Public Europe All (Cat1) Global ex CH, HK & US Countries ex NA Without Public Products Unauthenticated Users Belgium All (NOT USE FOR SECURITY) Global Non Employees All Unauthenticated Users Global All Rest of the World All Global ex Singapore and NA All Prices Rest of the World Public (Guest) Global (ex AU) Rest of the World All (ex Individuals) Global (ex Individuals) Rest of the World All (ex Individuals / ex France) Rest of the World All (ex Individuals / ex UK) Rest of the World All (ex Individuals / ex 6 Arabic countries) Rest of the World All (ex Individuals / ex France, ex UK) Terms and Conditions Cookies Privacy Security Regulatory Disclosures Modern Slavery Glossary © Man 2021 CONTACT