The Central Bank has issued an updated Guidance Note for AIFMs and UCITS Management Companies in respect of the Minimum Capital Requirement Report. This report must be submitted to the Central Bank by a Firm holding an authorisation as an AIFM and/or as a UCITS Management Company. The report should be submitted along with the half yearly and annual audited accounts at the reporting intervals specified in paragraph 20 of Notice UCITS 2 and Chapter 3 of the AIF Rulebook. The Minimum Capital Requirement Report must be signed by a director or a senior manager of the AIFM and/or UCITS Management Company. The report must be submitted to the Central Bank by completing the excel template, available on the Central Bank website, and uploading to the Online Reporting system.