On 8 August 2014, ESMA published the official translations of its guidelines on reporting obligations under Articles 3 and 24 of the Alternative Investment Fund Managers Directive (2011/61/EU) (AIFM Directive or AIFMD) (ESMA/2014/869). The purpose of the guidelines is to ensure common, uniform and consistent application of the reporting obligations to national competent authorities (NCAs) stemming from Articles 3(3)(d) and 24(1), (2) and (4) of the AIFMD. They provide clarification on the information that alternative investment fund managers (AIFMs) must report to NCAs, the timing of the reports and the procedures to be followed when AIFMs move from one reporting obligation to another. The guidelines will apply from 8 October 2014 (two months after publication). ESMA published a revised final report on the reporting guidelines in November 2013.