The SEC temporary final rule modifying its approach to filing requirements for Form N-PORT was published in the Federal Register. Form N-PORT will be used by registered investment companies to report information about monthly portfolio holdings to the SEC.
As previously covered, the rule requires larger fund groups to maintain in their records the information required to be included in Form N-PORT, in lieu of filing reports with the SEC, until April 2019. Smaller fund groups will be required to begin submitting reports on Form N-PORT by April 2020.
The first six months of Form N-PORT filings for larger funds will not be made public. The SEC will also require continued filing of Form N-Q, which was previously rescinded, until the compliance dates for Form N-PORT.
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