{"id":18423,"date":"2021-12-14T13:43:50","date_gmt":"2021-12-14T12:43:50","guid":{"rendered":"https:\/\/genprox.com\/services\/accounting-for-aif\/"},"modified":"2025-10-07T16:28:46","modified_gmt":"2025-10-07T14:28:46","slug":"accounting-for-aif","status":"publish","type":"page","link":"https:\/\/genprox.com\/en\/services\/accounting-for-aif\/","title":{"rendered":"Accounting for AIF"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"18423\" class=\"elementor elementor-18423 elementor-3483\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1c757b2 elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c757b2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e459729\" data-id=\"e459729\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c808f6d elementor-widget elementor-widget-heading\" data-id=\"c808f6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Accounting for AIF<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f33fa2 elementor-widget elementor-widget-heading\" data-id=\"9f33fa2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The accounting of an Alternative Investment Fund (AIF) must be conducted in a manner that ensures sufficient granularity of investment portfolio data and proper recording of raised capital, so that a VC\/PE fund can meet the requirements of the Accounting Act and the Regulation of the Minister of Development and Finance of 12 December 2016 on the scope of information disclosed in the financial statements of alternative investment companies.<br>The accounting of an AIF must also support the annual regulatory reporting of the AIF to the KNF through the ESPI system in XML format, as well as management reporting to VC\/PE fund investors.  <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-97a07ac elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"97a07ac\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-9412e91\" data-id=\"9412e91\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54f428d elementor-widget__width-initial elementor-mobile-align-left elementor-widget elementor-widget-button\" data-id=\"54f428d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/outlook.office365.com\/owa\/calendar\/Genprox1@genprox.com\/bookings\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-comments\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Schedule consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a6e375e\" data-id=\"a6e375e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63de608 elementor-widget elementor-widget-image\" data-id=\"63de608\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2048\" height=\"1365\" src=\"https:\/\/genprox.com\/wp-content\/uploads\/2023\/05\/DSC3222-Internet.jpg\" class=\"attachment-full size-full wp-image-10231\" alt=\"\" srcset=\"https:\/\/genprox.com\/wp-content\/uploads\/2023\/05\/DSC3222-Internet.jpg 2048w, https:\/\/genprox.com\/wp-content\/uploads\/2023\/05\/DSC3222-Internet-300x200.jpg 300w, https:\/\/genprox.com\/wp-content\/uploads\/2023\/05\/DSC3222-Internet-1024x683.jpg 1024w, https:\/\/genprox.com\/wp-content\/uploads\/2023\/05\/DSC3222-Internet-768x512.jpg 768w, https:\/\/genprox.com\/wp-content\/uploads\/2023\/05\/DSC3222-Internet-1536x1024.jpg 1536w, https:\/\/genprox.com\/wp-content\/uploads\/2023\/05\/DSC3222-Internet-600x400.jpg 600w\" sizes=\"(max-width: 2048px) 100vw, 2048px\" style=\"width:100%;height:66.65%;max-width:2048px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b26fe2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b26fe2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62a2b7b\" data-id=\"62a2b7b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6872032 elementor-widget elementor-widget-heading\" data-id=\"6872032\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is an Alternative Investment Fund (AIF)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52c9ff8 elementor-widget elementor-widget-text-editor\" data-id=\"52c9ff8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>According to the definition set out in Article 8a of the Act on Investment Funds and the Management of Alternative Investment Funds, an &nbsp;AIF (Alternative Investment Fund) is an alternative investment fund other than a specialised open-ended investment fund or a closed-ended investment fund.<br>Pursuant to Article 8a(2), an Alternative Investment Company may operate in the form of:    <\/p>\n<ul>\n<li>a limited liability company, a joint-stock company, or a European company;<\/li>\n<li>a limited partnership or a limited joint-stock partnership, in which the sole general partner is a limited liability company, a joint-stock company, or a European company (SE).<\/li>\n<\/ul>\n<p>The sole purpose of an AIF\u2019s activities is to collect assets from multiple investors for the purpose of investing them in the interest of those investors, in accordance with a defined investment policy. <a href=\"https:\/\/genprox.com\/usluga\/rejestracja-asi\/\">Read more about the requirements for entry into the register of AIF managers.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-420f457 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"420f457\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16b04ed\" data-id=\"16b04ed\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ee22014 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee22014\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a31e16b\" data-id=\"a31e16b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-287bd11 elementor-widget elementor-widget-heading\" data-id=\"287bd11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Which type of AIF should you choose?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-093f5da elementor-widget elementor-widget-heading\" data-id=\"093f5da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">We serve all types of AIFs in Poland \u2014 from private passive structures, through PFR Ventures funds, to licensed AIFs and investment fund companies (TFIs), as well as trading platforms. <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7951764\" data-id=\"7951764\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7bb978 elementor-widget elementor-widget-ucaddon_content_accordion\" data-id=\"f7bb978\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_content_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Content Accordion -->\n\t\t<link id='font-awesome-css' href='https:\/\/genprox.com\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/genprox.com\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Content Accordion *\/\n\n\n\n#uc_content_accordion_elementor_f7bb978 *{\n  box-sizing: border-box;\n}\n\n#uc_content_accordion_elementor_f7bb978 .uc_ac_box{\n  overflow:hidden;\n}\n\n#uc_content_accordion_elementor_f7bb978 .ue_heading_title{\n  margin:0;\n  flex-grow:1;\n  display:flex;\n  flex-direction:row;\n}\n\n#uc_content_accordion_elementor_f7bb978 .uc_container .uc-heading{\n\tdisplay:flex;\n    align-items:center;\n\toverflow:hidden;\n\tcursor:pointer;  \n}\n\n#uc_content_accordion_elementor_f7bb978 .uc_container .uc_content{\n    display:none;\n}\n\n#uc_content_accordion_elementor_f7bb978 .uc_container .uc-heading span.ue_accordion_icon{\n\tdisplay:flex;\n    align-items:center;\n   \tjustify-content:center;\n    flex-grow:0;\n    flex-shrink:0;\n}\n\n#uc_content_accordion_elementor_f7bb978 .uc_ac_box.uc-item-active span.uc_dactive{\n\tdisplay:none;\n}\n\n#uc_content_accordion_elementor_f7bb978 .uc_ac_box:not(.uc-item-active) span.uc_active{\n\tdisplay:none;\n}\n\n#uc_content_accordion_elementor_f7bb978 span.ue_accordion_icon svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_content_accordion_elementor_f7bb978 .uc_container .uc_btn {\n    text-align: center;\n    display: inline-block;\n    text-decoration: none;\n    transition: ease-in-out all 0.25s;\n}\n\n#uc_content_accordion_elementor_f7bb978 .ue-item-image img{\n  width:100%;\n  display:block;\n  object-fit:cover;\n}\n\n<\/style>\n\n<div class=\"uc_material_accordion  \"  id=\"uc_content_accordion_elementor_f7bb978\"  data-name=\"\" data-scroll=\"off\" data-offset=\"0\" data-closeothers=\"true\" data-set-hash=\"false\" >\n  <div class=\"uc_container uc-items-wrapper\">\n    \n\n\n<div id=\"#ue-tab1\" class=\"uc_ac_box elementor-repeater-item-045b497 \" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-chevron-right'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-times'><\/i><\/span>\n    <div class=\"ue_heading_title\">Passive investment vehicles in the form of AIFs (quasi family foundations)<\/div>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                      \n            <div class=\"ue-item-title\"><\/div>\n      \n              <div class=\"ue-item-text\"><p>We provide comprehensive services for private investment vehicles in the form of Alternative Investment Funds (AIFs), designed for the contribution of financial assets by high-net-worth individuals. Such AIFs emerged as an alternative during the absence of family foundation regulations and continue to offer strong predictability in the context of evolving legal frameworks for wealth management. In light of the still unclear plans of the Ministry of Finance regarding family foundations, an AIF provides a stable and secure solution for investors.  <\/p>\n<\/div>\n      \n              \n      <\/div> \n<\/div>\n\n\n\n<div id=\"#ue-tab2\" class=\"uc_ac_box elementor-repeater-item-116e8d4 \" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-chevron-right'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-times'><\/i><\/span>\n    <div class=\"ue_heading_title\">Private VC funds operating in the form of AIFs<\/div>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                      \n            <div class=\"ue-item-title\"><\/div>\n      \n              <div class=\"ue-item-text\"><p>We serve most of the major private venture capital (VC) funds in Poland that operate as Alternative Investment Funds (AIFs). Such structures are usually limited to a small group of investors, which supports a more individual approach and better tailoring of the investment strategy. However, there are also funds that involve several dozen limited partners (LPs), enabling them to increase investment capital and carry out larger projects.  <\/p>\n<\/div>\n      \n              \n      <\/div> \n<\/div>\n\n\n\n<div id=\"#ue-tab3\" class=\"uc_ac_box elementor-repeater-item-1d45ca1 \" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-chevron-right'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-times'><\/i><\/span>\n    <div class=\"ue_heading_title\">Public funds, including PFR Ventures AIFs (POIR and FENG)<\/div>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                      \n            <div class=\"ue-item-title\"><\/div>\n      \n              <div class=\"ue-item-text\"><p>Our clients also include major public funds, such as Vinci AIF and PFR Ventures AIFs, which under the FENG program will operate as fund-of-funds, investing in AIFs within the FENG Starter, Biznest, Open Innovation, Koffi, and CVC programs. <\/p>\n<\/div>\n      \n              \n      <\/div> \n<\/div>\n\n\n\n<div id=\"#ue-tab4\" class=\"uc_ac_box elementor-repeater-item-d2a84bf \" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-chevron-right'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-times'><\/i><\/span>\n    <div class=\"ue_heading_title\">Trading platforms operating in the form of AIFs<\/div>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                      \n            <div class=\"ue-item-title\"><\/div>\n      \n              <div class=\"ue-item-text\"><p>As the only entity on the market and AIF servicer with unmatched experience in servicing AIFs, we also support trading platforms operating in the form of AIFs, providing integration with platforms such as Interactive Brokers and the AIF\u2019s accounting records, thereby giving AIF investors online access to the Investor Panel.<\/p>\n<\/div>\n      \n              \n      <\/div> \n<\/div>\n\n\n\n<div id=\"#ue-tab5\" class=\"uc_ac_box elementor-repeater-item-8408708 \" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-chevron-right'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-times'><\/i><\/span>\n    <div class=\"ue_heading_title\">Licensed AIFs with KNF authorisation (PFR Ventures as a Fund of Funds)<\/div>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                      \n            <div class=\"ue-item-title\"><\/div>\n      \n              <div class=\"ue-item-text\"><p>Genprox, using the Fundequate platform, is the only entity that has gained the trust of PFR Ventures and services licensed AIFs of PFR Ventures, which will be used for the distribution of funds under the FENG program.<\/p>\n<\/div>\n      \n              \n      <\/div> \n<\/div>\n\n\n\n<div id=\"#ue-tab6\" class=\"uc_ac_box elementor-repeater-item-195030c \" style=\"background-color:;\">\n  <a href=\"javascript:void(0)\" class=\"uc-heading uc_trigger\" role=\"button\">\n    <span class=\"uc_dactive bbb ue_accordion_icon\"><i class='fas fa-chevron-right'><\/i><\/span> \n    <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-times'><\/i><\/span>\n    <div class=\"ue_heading_title\">Investment Funds and Closed-End Investment Funds<\/div>\n  <\/a>\n  \n  <div class=\"uc_content\" >\n        \n      \n         \n                      \n            <div class=\"ue-item-title\"><\/div>\n      \n              <div class=\"ue-item-text\"><p>Our expertise and experience in the investment fund market also enable us to provide comprehensive services for Investment Funds.<\/p>\n<\/div>\n      \n              \n      <\/div> \n<\/div>\n\n  <\/div>\n<\/div>\n\n\n<!-- end Content Accordion -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fdf8932 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fdf8932\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2d541d4\" data-id=\"2d541d4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53d47b0 elementor-widget elementor-widget-heading\" data-id=\"53d47b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Accounting of an Alternative Investment Fund (AIF)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfbff94 elementor-widget elementor-widget-text-editor\" data-id=\"dfbff94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Since the introduction of the AIFMD Directive into the Polish legal framework, Genprox has been shaping the VC\/PE fund market. Therefore, &nbsp;for the VC\/PE funds we service in the form of an Alternative Investment Fund (AIF), we provide: &nbsp;<b><span style=\"color: var( --e-global-color-primary ); letter-spacing: 0px;\">a unified accounting policy<\/span><span style=\"color: var( --e-global-color-primary ); letter-spacing: 0px;\">, <\/span><span style=\"color: var( --e-global-color-primary ); letter-spacing: 0px;\">a consistent chart of accounts<\/span> tailored to <span style=\"color: var( --e-global-color-primary ); letter-spacing: 0px;\">reporting specifics (regulatory reporting, financial statements, and management reporting), uniform criteria for revenue and expense recognition<\/span>,<\/b> <strong style=\"color: var( --e-global-color-primary ); letter-spacing: 0px;\">as well as a standardized methodology for the classification of financial instruments and the valuation of AIF assets.<\/strong><span style=\"color: var( --e-global-color-primary ); letter-spacing: 0px;\">. By applying a consistent data model for AIF portfolio companies, we also ensure efficient month-end and year-end closing without the need to aggregate and standardize data received from portfolio companies. Learn more about how to manage AIF accounting on the <a href=\"https:\/\/fundequate.com\/pl\/produkty\/ksiegowosc-asi\/\" target=\"_blank\" rel=\"noopener\">Fundequate <\/a>platform. <\/span><span style=\"color: var( --e-global-color-primary ); letter-spacing: 0px;\">.&nbsp;<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f62908c elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f62908c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ab6205c\" data-id=\"ab6205c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ad0f20 elementor-widget elementor-widget-text-editor\" data-id=\"5ad0f20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>fundequate platform<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fef6f41 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"fef6f41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Manage your VC\/PE fund on Fundequate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-134f6f6 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"134f6f6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e309aa1\" data-id=\"e309aa1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9331aec elementor-widget elementor-widget-text-editor\" data-id=\"9331aec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>The accounting of capital for AIFs allowing for the registration of capital per investor.<\/li><li>Accounting of an AIF\u2019s investment portfolio in quantitative and value terms, including the revaluation of investments<\/li><li>Accounting and settlement of the management fee<\/li><li>Ongoing calculation and monitoring of an AIF\u2019s exposure<\/li><li>An accounting and reporting system supporting the settlement of CIT exemptions for AIF investments.<\/li><li>The VAT exemption provided by Genprox for AIFs enables significant savings.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d8131ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d8131ee\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-81d7e6c\" data-id=\"81d7e6c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-425ce18 elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"425ce18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/genprox.pipedrive.com\/scheduler\/KkRaMRIR\/demo-fundequate\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book a demo<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-dcd2738\" data-id=\"dcd2738\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41981ad elementor-widget elementor-widget-image\" data-id=\"41981ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1920\" height=\"1278\" src=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Genprox-ksiegowosc-ASI-ewidencja-portfela-ASI-i-przeszacowania-wartosci-portfela.png\" class=\"attachment-full size-full wp-image-15663\" alt=\"Nowoczesna ksi\u0119gowo\u015b\u0107 fundusz VC\/PE ASI. Platforma Fundequate Genprox\" srcset=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Genprox-ksiegowosc-ASI-ewidencja-portfela-ASI-i-przeszacowania-wartosci-portfela.png 1920w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Genprox-ksiegowosc-ASI-ewidencja-portfela-ASI-i-przeszacowania-wartosci-portfela-300x200.png 300w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Genprox-ksiegowosc-ASI-ewidencja-portfela-ASI-i-przeszacowania-wartosci-portfela-1024x682.png 1024w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Genprox-ksiegowosc-ASI-ewidencja-portfela-ASI-i-przeszacowania-wartosci-portfela-768x511.png 768w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Genprox-ksiegowosc-ASI-ewidencja-portfela-ASI-i-przeszacowania-wartosci-portfela-1536x1022.png 1536w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Genprox-ksiegowosc-ASI-ewidencja-portfela-ASI-i-przeszacowania-wartosci-portfela-600x399.png 600w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" style=\"width:100%;height:66.56%;max-width:1920px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c425f07 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c425f07\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cba9cf4\" data-id=\"cba9cf4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d9ce77a elementor-widget elementor-widget-heading\" data-id=\"d9ce77a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key areas related to AIF accounting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-126c2e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"126c2e5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b0d861d\" data-id=\"b0d861d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-881d1e5 elementor-widget elementor-widget-heading\" data-id=\"881d1e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Net Asset Value of an AIF (NAV of an AIF)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-554250d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"554250d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Valuation of AIF assets and determination of net asset value (NAV), as well as the NAV per participation right, in accordance with the Accounting Act and Article 70h(1) of the Investment Funds Act. Genprox, pursuant to Article 70h(5), as an entity authorised to provide accounting services, qualifies as an external valuation entity (Article 70h(3)(2)). We offer the development and implementation of rules and procedures for the valuation of AIF assets, taking into account Articles 67\u201372 and Article 74 of EU Commission Regulation No. 231\/2013.        <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b5f724e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5f724e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b2fe939\" data-id=\"b2fe939\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dcb5f9b elementor-widget elementor-widget-heading\" data-id=\"dcb5f9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Financial statements of an AIF<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1e4551 elementor-widget elementor-widget-text-editor\" data-id=\"e1e4551\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Financial statements of an AIF, in accordance with the requirements of Article 45. the Accounting Act and Article 222d(4) of the Investment Funds Act, consisting of the balance sheet, the profit and loss account, the notes to the financial statements, the investment portfolio statement, and the statement of additional information on the structure of assets and operating costs, the net asset value and information on the net asset value per participation right and the method of its determination, as well as information on the financial instruments issued by the Alternative Investment Fund, in accordance with the Regulation of the Minister of Development and Finance of 12 December 2016 on the scope of information to be disclosed in the financial statements of AIFs.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42d139b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42d139b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58d4388\" data-id=\"58d4388\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29f6c86 elementor-widget elementor-widget-heading\" data-id=\"29f6c86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Regulatory reporting to the KNF (XML in ESPI) and to the Financial Ombudsman<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad0bd1b elementor-widget elementor-widget-text-editor\" data-id=\"ad0bd1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We provide AIF managers with support in meeting regulatory requirements, i.e. periodic reporting in accordance with Article 222e(1) of the Amending Act, together with EU Commission Regulation No. 231\/2013 and the Regulation of the Minister of Development and Finance of 9 December 2016 on supplementing the disclosure obligations of AIFMs. AIF accounting forms the basis of records, on which we ensure reporting to the KNF in accordance with Article 225(4) of the Amending Act, together with the Regulation of the Minister of Finance of 6 March 2018 on periodic reports and information concerning the activities and financial situation of AIF managers submitted to the KNF (structured XML file).       <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c31e574 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c31e574\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c9a58bc\" data-id=\"c9a58bc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4f1fe76 elementor-section-full_width elementor-section-height-min-height elementor-section-height-default\" data-id=\"4f1fe76\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4114c45\" data-id=\"4114c45\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-353d403 elementor-widget elementor-widget-image\" data-id=\"353d403\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/genprox.com\/wp-content\/uploads\/elementor\/thumbs\/Podatki-ASI-Ksiegowosc-ASI-Sprawozdania-ASI-do-KNF-ESPI-scaled-1-qybchv83068jedv5mefs0h71o9ye74aq5rb1wyhr4w.jpg\" title=\"Podatki-ASI-Ksiegowosc-ASI-Sprawozdania-ASI-do-KNF-ESPI-scaled\" alt=\"Ksi\u0119gowo\u015b\u0107 Alternatywnej Sp\u00f3\u0142ki Inwestycyjnej ASI\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1217974\" data-id=\"1217974\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3025972 elementor-widget elementor-widget-heading\" data-id=\"3025972\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Let\u2019s talk about your fund<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-142523d elementor-widget elementor-widget-text-editor\" data-id=\"142523d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Focus on fundraising, scouting, and monitoring the investments of your fund. As for the setup, accounting, reporting, and taxation of VC\/PE funds operating in the form of an Alternative Investment Fund (AIF) \u2014 we know it all. So leave that to us.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2ea2134 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"2ea2134\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-4d00df4\" data-id=\"4d00df4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae59339 elementor-widget__width-initial elementor-mobile-align-left elementor-widget elementor-widget-button\" data-id=\"ae59339\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/outlook.office365.com\/owa\/calendar\/Genprox1@genprox.com\/bookings\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-comments\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Schedule consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-585a470 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"585a470\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-63a4746\" data-id=\"63a4746\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac08172 elementor-widget elementor-widget-heading\" data-id=\"ac08172\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our qualifications and experience in servicing AIFs\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3039d1f elementor-widget elementor-widget-text-editor\" data-id=\"3039d1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We are an accounting and advisory firm specializing in the accounting of AIFs. We possess broad professional expertise and hold certifications such as Investment Advisor, ACCA, and Tax Advisor. This enables the VC funds we serve to receive, in one place, a comprehensive service unavailable from any other accounting firm or law office. We specialize in servicing VC funds and have a deep understanding of their reporting needs. As a result, we are able to provide full accounting, tax, and reporting support for any type of VC\/PE fund in Poland as well as for alternative funds in Luxembourg.    <\/p><p> <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3eed57d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3eed57d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-11 elementor-inner-column elementor-element elementor-element-0502c9e\" data-id=\"0502c9e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e2d334 elementor-widget elementor-widget-image\" data-id=\"9e2d334\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"214\" height=\"214\" src=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Acca-1.png\" class=\"attachment-large size-large wp-image-16588\" alt=\"ACCA\" srcset=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Acca-1.png 214w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Acca-1-150x150.png 150w\" sizes=\"(max-width: 214px) 100vw, 214px\" style=\"width:100%;height:100%;max-width:214px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-11 elementor-inner-column elementor-element elementor-element-a2d8087\" data-id=\"a2d8087\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b3dcf11 elementor-widget elementor-widget-image\" data-id=\"b3dcf11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"214\" height=\"214\" src=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/KNF-1.png\" class=\"attachment-large size-large wp-image-16594\" alt=\"KNF\" srcset=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/KNF-1.png 214w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/KNF-1-150x150.png 150w\" sizes=\"(max-width: 214px) 100vw, 214px\" style=\"width:100%;height:100%;max-width:214px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-11 elementor-inner-column elementor-element elementor-element-466d7f2\" data-id=\"466d7f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f8b15e elementor-widget elementor-widget-image\" data-id=\"5f8b15e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"214\" height=\"214\" src=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/11\/cfa-logo-2-1-1.png\" class=\"attachment-large size-large wp-image-13596\" alt=\"CFA\" srcset=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/11\/cfa-logo-2-1-1.png 214w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/11\/cfa-logo-2-1-1-150x150.png 150w\" sizes=\"(max-width: 214px) 100vw, 214px\" style=\"width:100%;height:100%;max-width:214px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-11 elementor-inner-column elementor-element elementor-element-aa3a5f6\" data-id=\"aa3a5f6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7079f50 elementor-widget elementor-widget-image\" data-id=\"7079f50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"214\" height=\"214\" src=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/PMI.png\" class=\"attachment-large size-large wp-image-16609\" alt=\"PMI\" srcset=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/PMI.png 214w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/PMI-150x150.png 150w\" sizes=\"(max-width: 214px) 100vw, 214px\" style=\"width:100%;height:100%;max-width:214px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-11 elementor-inner-column elementor-element elementor-element-013b11b\" data-id=\"013b11b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22a2aaa elementor-widget elementor-widget-image\" data-id=\"22a2aaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/11\/psik-1-1-1.png\" class=\"attachment-large size-large wp-image-13598\" alt=\"\" srcset=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/11\/psik-1-1-1.png 400w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/11\/psik-1-1-1-300x300.png 300w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/11\/psik-1-1-1-150x150.png 150w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/11\/psik-1-1-1-230x230.png 230w\" sizes=\"(max-width: 400px) 100vw, 400px\" style=\"width:100%;height:100%;max-width:400px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-11 elementor-inner-column elementor-element elementor-element-64812a8\" data-id=\"64812a8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e38b8d elementor-widget elementor-widget-image\" data-id=\"2e38b8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"214\" height=\"214\" src=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Akademia-VC.png\" class=\"attachment-large size-large wp-image-16604\" alt=\"Akademia VC\" srcset=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Akademia-VC.png 214w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Akademia-VC-150x150.png 150w\" sizes=\"(max-width: 214px) 100vw, 214px\" style=\"width:100%;height:100%;max-width:214px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-11 elementor-inner-column elementor-element elementor-element-bc65f9e\" data-id=\"bc65f9e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a182d1 elementor-widget elementor-widget-image\" data-id=\"1a182d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"214\" height=\"214\" src=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/LPCC.png\" class=\"attachment-large size-large wp-image-15099\" alt=\"LPCC\" srcset=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/LPCC.png 214w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/LPCC-150x150.png 150w\" sizes=\"(max-width: 214px) 100vw, 214px\" style=\"width:100%;height:100%;max-width:214px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-11 elementor-inner-column elementor-element elementor-element-df1098f\" data-id=\"df1098f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0bfaa2 elementor-widget elementor-widget-image\" data-id=\"d0bfaa2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"214\" height=\"214\" src=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Paperjam-club.png\" class=\"attachment-large size-large wp-image-15103\" alt=\"Paperjam Club\" srcset=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Paperjam-club.png 214w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Paperjam-club-150x150.png 150w\" sizes=\"(max-width: 214px) 100vw, 214px\" style=\"width:100%;height:100%;max-width:214px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-11 elementor-inner-column elementor-element elementor-element-56b16cb\" data-id=\"56b16cb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-863fee0 elementor-widget elementor-widget-image\" data-id=\"863fee0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"214\" height=\"214\" src=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Lpea-1.png\" class=\"attachment-large size-large wp-image-15101\" alt=\"PLEA\" srcset=\"https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Lpea-1.png 214w, https:\/\/genprox.com\/wp-content\/uploads\/2024\/12\/Lpea-1-150x150.png 150w\" sizes=\"(max-width: 214px) 100vw, 214px\" style=\"width:100%;height:100%;max-width:214px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-952df34 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"952df34\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e673858\" data-id=\"e673858\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a361d3a elementor-section-full_width elementor-section-height-min-height elementor-section-height-default\" data-id=\"a361d3a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-57b5091\" data-id=\"57b5091\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4770e53 elementor-widget elementor-widget-heading\" data-id=\"4770e53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nasze najnowsze publikacje:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c1e33f elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7c1e33f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/genprox.com\/blog\/zamkniecie-roku-w-alternatywnej-spolce-inwestycyjnej-asi\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Year-end closing in an Alternative Investment Fund (AIF)<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/genprox.com\/blog\/pozyczka-konwertowalna-udzielona-przez-asi-a-podatek-pcc\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Convertible loan granted by an AIF and PCC tax<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/genprox.com\/blog\/preferencje-podatkowe-rejestrowej-alternatywnej-spolki-inwestycyjnej-asi\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax preferences of the Alternative Investment Fund (AIF)<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/genprox.com\/blog\/w-co-moze-inwestowac-alternatywna-spolka-inwestycyjna-asi\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">What can an Alternative Investment Fund (AIF) invest in?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/genprox.com\/blog\/ceny-transferowe-w-alternatywnych-spolkach-inwestycyjnych\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Transfer Pricing in Alternative Investment Funds (AIFs)<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/genprox.com\/blog\/koszty-funkcjonowania-struktury-zasi-asi\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Costs of the AIFM\/AIF structure \u2013 AIF costs<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/genprox.com\/blog\/podatek-minimalny-cit-i-jego-wplyw-ma-koszty-asi\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Minimum CIT tax and its impact on the operating costs of an AIF<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/genprox.com\/blog\/wynagrodzenie-kluczowego-personelu\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Remuneration of key personnel in a VC fund (AIF)<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-da90f7f\" data-id=\"da90f7f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ab1a6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ab1a6f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cdd6409\" data-id=\"cdd6409\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2742a01 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"2742a01\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6a46627\" data-id=\"6a46627\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b4774df elementor-widget elementor-widget-heading\" data-id=\"b4774df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a228321 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"a228321\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3ad31ec\" data-id=\"3ad31ec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-163a5b9 elementor-widget elementor-widget-toggle\" data-id=\"163a5b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2331\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2331\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the key requirements for maintaining the accounting of an AIF?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2331\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2331\"><p>The accounting of an AIF must be conducted in accordance with Polish accounting standards and the provisions of the Accounting Act. In addition, many AIFs are subject to detailed regulations related to financial reporting and the valuation of investment assets. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2332\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2332\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Does an AIF have to maintain full accounting records?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2332\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2332\"><p>Yes, Alternative Investment Funds (AIFs) are required to maintain full accounting records, which means keeping accounting books and preparing full annual financial statements, including the cash flow statement and the statement of changes in equity. In addition, AIFs are obliged to prepare an investment portfolio statement and supplementary information on the AIF. The financial statements of an AIF must then be audited by a statutory auditor.   <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2333\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2333\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What asset valuation rules apply in the accounting of an AIF?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2333\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2333\"><p>The valuation of AIF assets must be carried out in accordance with applicable accounting regulations, which require the use of methods appropriate to the type of assets. An AIF is obliged to measure its assets at fair value. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2334\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2334\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Does an AIF have to submit financial reports to the Polish Financial Supervision Authority (KNF)?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2334\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2334\"><p>AIFs are required to submit annual asset reports to the KNF. Preparing such reports requires specialist knowledge and precise handling of the DATMAN and DATAIF file structures, which must be submitted through the KNF\u2019s ESPI system. Genprox specializes in this reporting to the KNF, servicing 70% of the assets under management by AIFs in Poland.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2335\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2335\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the most common challenges related to AIF accounting?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2335\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2335\"><p>The most common challenges include: accurate valuation of investment assets, compliance with regulatory requirements, management of tax settlements, and reporting to the KNF. Support from a specialized firm such as Genprox can help avoid errors and ensure compliance with the regulations. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2336\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2336\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Does AIF accounting require additional audits?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2336\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2336\"><p>Yes, AIFs are required to have their financial statements audited annually by independent auditors. These audits are intended to confirm the accuracy and financial compliance of the company. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2337\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2337\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What taxes must an AIF settle?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2337\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2337\"><p>Alternative Investment Funds (AIFs) are subject to corporate income tax (CIT). However, in certain cases, they may benefit from an income tax exemption, provided that specific requirements are met. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2338\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2338\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Are there specific IT systems that support AIF accounting?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2338\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2338\"><p>Yes, specialized software enables the automation of accounting processes, asset valuation, and the generation of regulatory reports. Genprox uses the Fundequate platform, which supports the comprehensive financial management of AIFs. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2339\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-2339\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the requirements for financial reporting in an AIF?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2339\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-2339\"><p>AIFs are required to prepare annual financial statements in compliance with the Accounting Act. In addition, companies under the supervision of the KNF must regularly report their asset structure and financial flows. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-23310\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-23310\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How to avoid errors in AIF accounting?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-23310\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-23310\"><p>To avoid errors, it is essential to use the services of professionals experienced in handling AIFs and to ensure regular updates on changing regulations. Genprox provides support in every aspect of AIF accounting, ensuring accuracy and compliance with regulations. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What are the key requirements for maintaining the accounting of an AIF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The accounting of an AIF must be conducted in accordance with Polish accounting standards and the provisions of the Accounting Act. In addition, many AIFs are subject to detailed regulations related to financial reporting and the valuation of investment assets. <\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"Does an AIF have to maintain full accounting records?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes, Alternative Investment Funds (AIFs) are required to maintain full accounting records, which means keeping accounting books and preparing full annual financial statements, including the cash flow statement and the statement of changes in equity. In addition, AIFs are obliged to prepare an investment portfolio statement and supplementary information on the AIF. The financial statements of an AIF must then be audited by a statutory auditor.   <\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What asset valuation rules apply in the accounting of an AIF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The valuation of AIF assets must be carried out in accordance with applicable accounting regulations, which require the use of methods appropriate to the type of assets. An AIF is obliged to measure its assets at fair value. <\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"Does an AIF have to submit financial reports to the Polish Financial Supervision Authority (KNF)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>AIFs are required to submit annual asset reports to the KNF. Preparing such reports requires specialist knowledge and precise handling of the DATMAN and DATAIF file structures, which must be submitted through the KNF\\u2019s ESPI system. Genprox specializes in this reporting to the KNF, servicing 70% of the assets under management by AIFs in Poland.  <\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What are the most common challenges related to AIF accounting?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The most common challenges include: accurate valuation of investment assets, compliance with regulatory requirements, management of tax settlements, and reporting to the KNF. Support from a specialized firm such as Genprox can help avoid errors and ensure compliance with the regulations. <\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"Does AIF accounting require additional audits?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes, AIFs are required to have their financial statements audited annually by independent auditors. These audits are intended to confirm the accuracy and financial compliance of the company. <\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What taxes must an AIF settle?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Alternative Investment Funds (AIFs) are subject to corporate income tax (CIT). However, in certain cases, they may benefit from an income tax exemption, provided that specific requirements are met. <\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"Are there specific IT systems that support AIF accounting?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes, specialized software enables the automation of accounting processes, asset valuation, and the generation of regulatory reports. Genprox uses the Fundequate platform, which supports the comprehensive financial management of AIFs. <\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What are the requirements for financial reporting in an AIF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>AIFs are required to prepare annual financial statements in compliance with the Accounting Act. In addition, companies under the supervision of the KNF must regularly report their asset structure and financial flows. <\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"How to avoid errors in AIF accounting?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>To avoid errors, it is essential to use the services of professionals experienced in handling AIFs and to ensure regular updates on changing regulations. Genprox provides support in every aspect of AIF accounting, ensuring accuracy and compliance with regulations. <\\\/p>\\n\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a2954e9\" data-id=\"a2954e9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68aa5e3 elementor-widget elementor-widget-toggle\" data-id=\"68aa5e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1091\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1091\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the formal requirements for entry into the register of AIF managers?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1091\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1091\"><p>The required documents include, among others, the articles of association or partnership agreement of the AIF, an extract from the National Court Register (KRS), details of the management board members, and information from the National Criminal Register. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1092\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1092\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the permissible legal forms for operating as an AIF?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1092\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1092\"><p>An AIF may operate in the form of a joint-stock company, a limited liability company, a European company (SE), or a limited joint-stock partnership.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1093\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1093\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What asset valuation rules apply in AIF accounting, and what statistical codes are required for AIF activities?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1093\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1093\"><p>The AIF manager should be registered under statistical code 66.30.Z \u2013 activities related to fund management.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1094\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1094\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the obligations of an accounting office in reporting for an AIF?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1094\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1094\"><p>The accounting office must ensure proper maintenance of accounting books in accordance with the Accounting Act and reporting to the Polish Financial Supervision Authority (KNF).<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1095\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1095\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the requirements for an AIF\u2019s investment policy?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1095\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1095\"><p>The investment policy should cover investment objectives, criteria for selecting assets, diversification rules, and investment risks.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1096\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1096\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the requirements for AIF investors?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1096\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1096\"><p>It is required to verify investors as professional clients and to conduct an analysis of the origin of their funds.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1097\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1097\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How should accounting records be maintained for an AIF?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1097\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1097\"><p>The chart of accounts must be tailored to the specific nature of an AIF\u2019s activities, taking into account the recording of fixed assets, investments, and liabilities.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1098\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1098\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What errors most commonly occur in documentation submitted to the KNF?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1098\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1098\"><p>Errors include, among others, incomplete data of management board members, missing documentation of the investment policy, and inconsistencies in the descriptions of the business activity. <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1099\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1099\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the procedures related to introducing an AIF to the market?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1099\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1099\"><p>The procedures include activities such as the sale of shares, the admission of new investors, and the increase of contributions by limited partners.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-10910\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-10910\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the accounting obligations after obtaining entry into the AIFM register?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-10910\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-10910\"><p>The obligations include regular financial reporting, maintaining accounting books in accordance with the Accounting Act, and complying with tax law regulations.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What are the formal requirements for entry into the register of AIF managers?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The required documents include, among others, the articles of association or partnership agreement of the AIF, an extract from the National Court Register (KRS), details of the management board members, and information from the National Criminal Register. <\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What are the permissible legal forms for operating as an AIF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>An AIF may operate in the form of a joint-stock company, a limited liability company, a European company (SE), or a limited joint-stock partnership.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What asset valuation rules apply in AIF accounting, and what statistical codes are required for AIF activities?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The AIF manager should be registered under statistical code 66.30.Z \\u2013 activities related to fund management.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What are the obligations of an accounting office in reporting for an AIF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The accounting office must ensure proper maintenance of accounting books in accordance with the Accounting Act and reporting to the Polish Financial Supervision Authority (KNF).<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What are the requirements for an AIF\\u2019s investment policy?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The investment policy should cover investment objectives, criteria for selecting assets, diversification rules, and investment risks.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What are the requirements for AIF investors?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It is required to verify investors as professional clients and to conduct an analysis of the origin of their funds.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"How should accounting records be maintained for an AIF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The chart of accounts must be tailored to the specific nature of an AIF\\u2019s activities, taking into account the recording of fixed assets, investments, and liabilities.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What errors most commonly occur in documentation submitted to the KNF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Errors include, among others, incomplete data of management board members, missing documentation of the investment policy, and inconsistencies in the descriptions of the business activity. <\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What are the procedures related to introducing an AIF to the market?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The procedures include activities such as the sale of shares, the admission of new investors, and the increase of contributions by limited partners.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"What are the accounting obligations after obtaining entry into the AIFM register?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The obligations include regular financial reporting, maintaining accounting books in accordance with the Accounting Act, and complying with tax law regulations.<\\\/p>\\n\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Accounting for AIF The accounting of an Alternative Investment Fund (AIF) must be conducted in a manner that ensures sufficient granularity of investment portfolio data and proper recording of raised capital, so that a VC\/PE fund can meet the requirements of the Accounting Act and the Regulation of the Minister of Development and Finance of&hellip; <a class=\"more-link\" href=\"https:\/\/genprox.com\/en\/services\/accounting-for-aif\/\">Continue reading <span class=\"screen-reader-text\">Accounting for AIF<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":13155,"parent":18402,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-18423","page","type-page","status-publish","has-post-thumbnail","hentry","entry"],"_links":{"self":[{"href":"https:\/\/genprox.com\/en\/wp-json\/wp\/v2\/pages\/18423","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/genprox.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/genprox.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/genprox.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/genprox.com\/en\/wp-json\/wp\/v2\/comments?post=18423"}],"version-history":[{"count":4,"href":"https:\/\/genprox.com\/en\/wp-json\/wp\/v2\/pages\/18423\/revisions"}],"predecessor-version":[{"id":18970,"href":"https:\/\/genprox.com\/en\/wp-json\/wp\/v2\/pages\/18423\/revisions\/18970"}],"up":[{"embeddable":true,"href":"https:\/\/genprox.com\/en\/wp-json\/wp\/v2\/pages\/18402"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/genprox.com\/en\/wp-json\/wp\/v2\/media\/13155"}],"wp:attachment":[{"href":"https:\/\/genprox.com\/en\/wp-json\/wp\/v2\/media?parent=18423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}