Version status: Applicable, Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 12 January 2016 - onwards
  Version 2 of 2    

Annex

 Section A – Information to be provided in the UCITS half-yearly and annual reports and the AIF's annual report

Global data:

 - The amount of securities and commodities on loan as a proportion of total lendable assets defined as excluding cash and cash equivalents;

 - The amount of assets engaged in each type of SFTs and total return swaps expressed as an absolute amount (in the collective investment undertaking's currency) and as a proportion of the collective investment undertaking's assets under management (AUM).

Concentration data:

 - Ten largest collateral issuers across all SFTs and total return swaps (break down of volumes of the collateral securities and commodities received per issuer's name);

 - Top 10 counterparties of each type of SFTs and total return swaps separately (Name of counterparty and gross volume of outstanding transactions).

Aggregate transaction data for each type of SFTs and total return swaps separately to be broken down according to the below categori