The SEC adopted an interim final rule modifying the timing for submissions by SEC-registered investment companies of reports on Form N-PORT. Form N-PORT is a new form for certain registered investment companies to report to the SEC and the public information as to their portfolio holdings in a structured data format.
The interim final rule will also amend Form N-LIQUID to provide a "voluntary explanatory notes section," allowing registrants to provide additional information related to their filings.
The interim final rule will become effective upon its publication in the Federal Register. The Form N-PORT compliance dates remain unchanged: (i) April 1, 2019, for large fund groups, and (ii) April 1, 2020, for smaller fund groups.
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