PHILUX Global Funds and its sub-funds are organized in accordance with the following:
Legislation: Luxembourg Laws
- Law of July 23, 2016 on Reserved Alternative Investment Funds (RAIF).
- Law of August 23, 2016 on commercial companies.
- Law of July 12, 2013 on alternative investment fund managers.
Regulation: Supervision by CSSF (Commission de Surveillance du Secteur Financier) of Luxembourg.
Form of Structure: Composed of two entities:
- Corporate Partnership limited by shares.
- General Partner.
Segregation: Sub-funds or Compartments
Each sub-fund constitutes a separate pool of assets invested in accordance with the particular investment features applicable to such sub-fund. For the purposes of relations with creditors, each sub-fund is treated as a single entity. The assets of one sub-fund are only responsible for all debts, engagements and obligations attributable to this sub-fund. In this regard, if the Company incurs a liability, which relates to a particular sub-fund, the creditor’s recourse with respect to such liability shall be solely to the assets of the relevant sub-fund.
Duration: Unlimited or limited period of time.
Promotorship: Bank Initiator
Eligible Assets:Any kind of assets
- Cash or Cash equivalents
- Equity
- Bonds
- Derivatives
- Investment funds
- Private equity
- Real Estate
- Precious metals (gold, silver, platinum, etc.)
- Arts
- Other
Investments:
- Direct
- Through fully-owned specific purpose vehicles (Luxembourg or foreign holding companies).
Risk spreading: Risk diversification requirements (30% by target)/Look through accepted.
Form of securities: Shares:
- Participating shares (owned by limited shareholders)
- Management shares (owned by the General Partner)
Subscription:
- Each sub-fund is reserved to a specific shareholder or a select group of shareholders (one family). New shareholder(s) are accepted according to the shareholder agreement with each sub-fund.
- Subscription-based model.
- In cash or in kind.
- Subscription fees possible.
Depository:Luxembourg depository required.
Administration:Luxembourg Central administration.
AIFMD Management:Delegation to AIF ManCo.
Investment Management:
- The General Partners conduct the investment management with a regulated investment manager, which follows guidelines and rules fixed by each sub-fund committee.
Risk Management:Delegation to AIF ManCo.
Audit:External independent Luxembourg CSSF-regulated auditor required.
Financial reporting:
- Audited annual report
- LuxGAAP/IFRS
Wealth tax: Exempt.