Reporting calendar

Management companies submit to the Bank of Lithuania:

• supervisory financial reports and capital adequacy reports on the following reporting dates: for Q1 – by 12 May, Q2 – by 11 August, Q3 – by 11 November, Q4 – by 11 February;
• audited annual financial statements, approved by the general meeting of the members, decision on the distribution of profit (loss), annual report with an auditor’s report, statement of capital adequacy and supervisory financial reports, prepared on the basis of the data of the audited annual financial statements – following the end of the year, no later than within 3 business days following the general meeting of the members;
• data on allocation of the managed portfolios of individual clients and on collective investment undertakings established in another Member State or a third country, distributed in Lithuania – within 15 business days following the end of a quarter;
• periodic reports: annual – within four months following the end of a financial year; semi-annual – within two months following the end of a half-year of the reporting financial year; reports for the first quarter and the first three quarters – within one month following the end of the respective quarter (first, first-third) of a financial year; on a yearly basis – pension fund reports under Form PF03; on a quarterly basis – reports on customer financial instrument portfolios managed by the management company; on a quarterly basis – reports on collective investment undertakings, established in another Members State or a third country, distributed by the management company in Lithuania; on a quarterly basis – pension fund reports under Form PF-02; on a quarterly basis – reports on the activities of a collective investment undertaking under Form KIS-02; on a monthly basis – pension fund reports under Form PF-01;

Management companies operating under the Law on Collective Investment Undertakings Intended for Informed Investors must submit to the Bank of Lithuania supervisory financial reports, annual financial statements, decision on the distribution of profit (loss), and annual report with an auditor’s report on a yearly basis within six months following the end of a financial year.

Annual report of a collective investment undertaking and its management company with an auditor’s report must be submitted within six months following the end of a financial year, semi-annual report – within two months following the end of a reporting half-year.