Jan 12 (Reuters) - Polar Capital Holdings Plc
* Says polar capital reports that as at the end of December, 2016 its assets under management were 8.4 billion pounds compared to 7.3 billion pounds at the end of March 2016.
* Says December had more than 100 million pounds of net inflows, giving a total net flow for the quarter of over 300 million pounds.
* Says performance fees earned in the year were below the level of last year, although this was the 16th consecutive year that such fees have been earned. Source text for Eikon: Further company coverage: (Reporting By Simon Jessop)