The December 31 CFTC filing satisfies NFA's December 31 filing.
CPOs must comply with the due dates referenced in Easy File or request an extension pursuant to CFTC Regulation 4.22(f)(1).
Reports for the quarter ending December 31 are due within: Each PQR report filed after its due date will be subject to a late filing fee of 0 for each business day it is late.
Under Bylaw 1303, failure to pay the late filing fee within 30 days of the due date will be deemed by NFA as a request by the CPO to withdraw from NFA membership. The content of the PQR filing will depend upon the CPO's highest AUM during the reporting period.
CPOs are also required to file this report with NFA using Easy File.
CPOs can monitor their filings and review their due dates for each pool in the Easy File system.
Each CPO Member that operates pools for which it has reporting obligations under Part 4 of the CFTC's regulations must, using Easy File, report to NFA or the CFTC, on a quarterly basis, specific information about the firm and the pools that it operates.
These pool quarterly reports (PQR) are due within 60 days of the quarters ending March 31, June 30, and September 30.
CPOs that have previously filed this fund of funds notice do not need to file in subsequent years.
Whenever a pool ceases trading, CPO Members are required to distribute to participants a final Annual Report and file the Annual Report with NFA.
This liquidation statement is due within 90 days after the permanent cessation of trading.
If the final distribution of pool assets has not been made as of the balance sheet date, a subsequent event note to the financial statements should disclose the date on which all pool assets were, or are expected to be, distributed to participants.
Updated June 21, 2019 The staff of the Division of Investment Management has prepared the following responses to questions related to the investment company reporting modernization reforms adopted in October 2016 and revised in December 2017 and January 2019.