0001752724-20-105716.txt : 20200527 0001752724-20-105716.hdr.sgml : 20200527 20200527164611 ACCESSION NUMBER: 0001752724-20-105716 CONFORMED SUBMISSION TYPE: NPORT-P PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20200331 FILED AS OF DATE: 20200527 PERIOD START: 20201231 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AIP Macro Registered Fund P CENTRAL INDEX KEY: 0001544318 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NPORT-P SEC ACT: 1940 Act SEC FILE NUMBER: 811-22683 FILM NUMBER: 20915737 BUSINESS ADDRESS: STREET 1: 100 FRONT STREET STREET 2: SUITE 400 CITY: WEST CONSHOHOCKEN STATE: PA ZIP: 19428-2881 BUSINESS PHONE: (610) 260-7600 MAIL ADDRESS: STREET 1: 100 FRONT STREET STREET 2: SUITE 400 CITY: WEST CONSHOHOCKEN STATE: PA ZIP: 19428-2881 NPORT-P 1 primary_doc.xml NPORT-P false 0001544318 XXXXXXXX AIP Macro Registered Fund P 811-22683 0001544318 549300WGGQ7GYTDUDH83 100 FRONT STREET SUITE 400 WEST CONSHOHOCKEN 19428-2881 610-260-7600 AIP Macro Registered Fund P 549300WGGQ7GYTDUDH83 2020-12-31 2020-03-31 N 1189797.95 1189797.95 0.00 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 196088.62000000 N 2020-04-29 AIP Macro Registered Fund P Francis J Smith Francis J Smith Principal Financial Officer XXXX NPORT-EX 2 NPORT_6349459589801316.htm HTML
Item 1.

Schedule of Investments.

The Registrant invested substantially all of its assets in AIP Macro Registered Fund A (CIK 0001544317, Investment Company Act file number 811-22682, the “Master Fund”). As of March 31, 2020, the Registrant no longer held an investment in the Master Fund. The Master Fund did not hold any investments as of March 31, 2020 as noted in its filing of Form N-PORT made available on the Securities and Exchange Commission website at http://www.sec.gov

Notes to Schedule of Investments

Portfolio Valuation

AIP Macro Registered Fund P (the “Fund”) is a “Feeder” fund in a “Master-Feeder” structure whereby the Fund invested substantially all of its assets in the Master Fund. As of March 31, 2020, the Master Fund did not have any investments in Investment Funds.

Income Taxes

The Fund intends to comply with the requirements of Subchapter M of the Code applicable to regulated investment companies and to distribute substantially all of its taxable income to its Shareholders. Therefore, no provision for federal income taxes is required. The Fund files tax returns with the U.S. Internal Revenue Service and various states. The Fund may be subject to taxes imposed by countries in which it invests. Such taxes are generally based on income earned or gains realized or repatriated. Taxes are accrued and applied to net investment income, net realized capital gains and net unrealized appreciation, as applicable, as the income is earned or capital gains are recorded. The Fund has concluded there are no significant uncertain tax positions that would require recognition in the financial statements as of March 31, 2020. If applicable, the Fund recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in other expenses in the Statement of Operations. Generally, open tax years under potential examination vary by jurisdiction, but at least each of the tax years in the four-year period ended December 31, 2019, remains subject to examination by major taxing authorities.

At March 31, 2020, the cost and related gross unrealized appreciation and depreciation for tax purposes were as follows:

 

Cost of investments for tax purposes

    $ —    
  

 

 

  

Gross tax unrealized appreciation

    $ —    

Gross tax unrealized depreciation

      —    
  

 

 

  

Net tax unrealized appreciation/depreciation on investments

    $ —