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In forceFund managers: AIFMD reporting (EU, ESMA)Last checked 13 November 2026

AIFMD fund-level reporting, Annex IV (AIF, formerly IAF1, IAF2, IAF3)

A regulatory return listed by the Finanstilsynet (Danish Financial Supervisory Authority) (Danish FSA), Denmark.

The EU-harmonised fund-level reporting required by article 110 of the AIFMD level-2 regulation (231/2013) for each alternative investment fund (AIF) or sub-fund managed. Danish managers file it today as modules IAF1, IAF2 and IAF3 in FIONA Online, split by the size and leverage of each AIF; from around October 2026 the three merge into one e-Reg module, AIF. Source

The facts

Who files
Alternative investment funds and sub-funds managed by an authorised FAIF, reported fund by fund. Source
How often
Half-yearly for funds just above the FAIF-law threshold (EUR 100m/500m) but below EUR 1bn; quarterly for funds managed by a FAIF managing over EUR 1bn in total, and for any fund or sub-fund over EUR 500m including leverage; annually for unleveraged private-equity-style funds. Source
Deadline
Not published as fixed calendar dates; Finanstilsynet's guidance on reporting frequency under the AIFMD regime sets the rule by fund size and strategy (see documents). Source
Format
XML, Web form. Filed in e-Reg (e-Regulatory), the system Finanstilsynet and Danmarks Nationalbank introduced through 2026 to replace FIONA for EU reports: EBA reports in XBRL-CSV (for taxonomy versions 4.0 and later), EIOPA reports in XBRL-XML, and ESMA reports in XML to ESMA's own structure. Reporters log in with MitID Erhverv or a multi-factor alternative and upload a file or use e-Reg's web form. Source
How it is filed
Filing routes recorded for the Danish FSA: FIONA Online; e-Reg (e-Regulatory); Finanstilsynet's self-service portal. See how firms file with the Danish FSA.
Status
In forceFrom around October 2026 (e-Reg phase 4), this report moves from FIONA (as IAF1, IAF2 and IAF3) to e-Reg as one module, AIF; the first e-Reg reference period is 31 December 2026. Source
Group
Fund managers: AIFMD reporting (EU, ESMA)

Templates (0)

The library lists no templates for this return.

EU return: the templates and instructions are defined by the ESMA, but no matching entry exists yet in the library's ESMA data file. No library ESMA entry exists for AIFMD Annex IV reporting; the templates are ESMA's level-2 regulation fields, implemented by Finanstilsynet as the IAF1/IAF2/IAF3 schemas (merging into module AIF in e-Reg). Source

Validation rules

The Danish FSA publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: ESMA validation rules (XBRL Formula and filing rules), as applied in e-Reg.

No Danish national adaptation (added or deactivated rules) for this module was found published on the pages read.

How they were counted

Not counted here: the ESMA's own validation rules apply, but no matching library entry exists for this module (see the templates note).

Counts are in the Danish FSA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No data from this return published by Finanstilsynet was found on the pages checked. Source

Official documents (14)

The Danish FSA's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • Indberetningsfrister for elektronisk indberetning

    List of returns · PDF · 295.7 KB · 10 August 2026

    Finanstilsynet's own deadline list, organised by supervised population, giving every EU return (via e-Reg) and national return (via FIONA Online) with its filing frequency and deadline. The main anchor list for this file.

    SHA-256 871bca149369show in full871bca14936974fc5c78df9a4f996fef6903865fe199c131f8f88562b37d5b4b
  • New reporting system for EU reports

    Guidance · HTML · 51.1 KB

    English introduction to e-Reg, the system replacing FIONA for EBA, EIOPA and ESMA reports, with the 2026 phased timeline.

  • Important knowledge about e-Reg

    Guidance · HTML · 51.8 KB

    English FAQ on the e-Reg training and production environments, user access and the four migration phases.

  • These reports will be moved to e-Reg

    List of returns · HTML · 216.9 KB

    Tables mapping each FIONA-era EBA, EIOPA and ESMA report (old compilation code) to its new e-Reg reporting module and first e-Reg reference period.

  • Ny indberetningsloesning for EU-indberetninger

    Guidance · HTML · 83.0 KB

    Danish introduction to e-Reg (same content as the English page), with links to the sub-pages on phases, user access and user guides.

  • Vigtigt at vide om e-Reg

    Guidance · HTML · 82.9 KB

    Danish FAQ confirming the training environment opened 3 March 2026 and giving the exact production-environment opening date for each of the four migration phases.

  • Disse indberetninger flyttes til e-Reg

    List of returns · HTML · 249.8 KB

    Danish-language version of the EBA/EIOPA/ESMA migration tables.

  • Brugervejledninger til e-Reg, for indberettere

    Guidance · HTML · 83.3 KB

    Index of e-Reg user guides (login, navigation, file upload, forms, communication, A2A machine-to-machine connections).

  • Brugeroprettelse og rettighedstildeling til e-Reg

    Guidance · HTML · 84.8 KB

    Explains the two-step e-Reg access process: a self-service portal account (MitID Erhverv or MFA), then an e-Reg reporting-rights request.

  • Hvad er FIONA Online?

    Guidance · HTML · 79.9 KB

    Explains FIONA Online, Danmarks Nationalbank's and Finanstilsynet's shared reporting system: data can be typed directly, pasted from Excel, or uploaded as a file in the defined format.

  • Bilag IV Indberetninger

    Guidance · HTML · 87.9 KB

    Guidance on AIFMD Annex IV reporting (article 110 of regulation 231/2013): reporting frequency rules, the IAM/IAF1/IAF2/IAF3 schemas, XSD files and ESMA's own guide to objective controls.

  • IAF1 skemasaet

    Template · XLSX · 265.6 KB · 26 August 2025

    SHA-256 7bef919698e8show in full7bef919698e8258a68a73e59dad51827db26d496bd68b64d9d63f93b9283678c
  • IAF2 skemasaet

    Template · XLSX · 4.9 MB · 26 August 2025

    SHA-256 a60dc6e3b602show in fulla60dc6e3b6021e708e80b1ed1057b19579f436fe4fb2ae37d097164d9c83b067
  • IAF3 skemasaet

    Template · XLSX · 445.9 KB · 26 August 2025

    SHA-256 4fd7685424a6show in full4fd7685424a68d461fcfe71d403344cd5e86e4389eb917b7fe4a39093a815f81

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see Danish FSA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 13 November 2026.