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Investor Presentaiton

Stock Connect - UCITS Requirements Some regulated funds are required true RVP/DVP solution to avoid counterparty risk and to maintain full control over the shares at all times to better protect the assets of the fund Commission for the Supervision of the Financial Sector (CSSF) The main conditions imposed by the CSSF are: • • • the use of a delivery versus payment ("DVP") settlement process avoiding additional counterparty risks; The depositary or an entity within its custodial network (i.e. a sub- custodian) must ensure that it retains control over the shares at all times ensuring that accounts opened by the Luxembourg depositary with the Hong Kong sub-custodian are segregated at the level of UCITS sub-funds or structured as UCITS assets omnibus accounts of the Luxembourg depositary with the Hong Kong sub-custodian; and ⚫ the disclosure in the prospectus and KIID has to cover the specific legal risks of compulsory use of the local central securities depositaries, Hong Kong Securities Clearing Company Limited and ChinaClear for custody of securities on a cross border basis and other specific risks. Central Bank of Ireland On July 15, 2015, the Central Bank of Ireland published an important update to its UCITS and AIFMD Q&A permitting Irish authorized investment funds to acquire Chinese shares via the Stock Connect program. Key conditions are: . The depositary or an entity within its custodial network (i.e. a sub- custodian) must ensure that it retains control over the shares at all times • The depository or a member of its custodial network can be a General Clearing Participant, Direct Clearing Participant or Custodian Participant as appropriately determined by the depositary in fulfilment of its legal obligations • The depository must review the Stock Connect infrastructure arrangements to ensure that its legal obligations can be met • The depositary needs to satisfy itself that the manner in which the shares are to be held meet with the requirements of the UCITS / AIFMD Regulations and any conditions imposed by the Central Bank • Definition of DVP per BIS: A security settlement mechanism that links to a security transfer and a fund transfers in such a way as to ensure that delivery occurs if and only if the corresponding payment occurs. • UCITS V imposes a 'strict liability' on the Fund Depositary/Global Custodian. This means that if an asset of the fund is lost, the Fund Depositary has an immediate obligation to replace the asset or equivalent cash value, even if the asset was lost due to the actions of its delegates. Fund Depositaries are also will bear the burden of proof to demonstrate that it has performed its duties, acts in solely in interest of the investors and exercise prudent measure to protect the fund's assets. A depositary can only avoid this strict liability standard where it can prove, cumulatively, that the loss was as a result of an external event, beyond its reasonable control, the consequences of which would have been unavoidable despite all reasonable efforts to the contrary in performing all of its tasks. 14 Citi®
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