Article 13 Transparency of collective investment undertakings in periodical reports
1. UCITS management companies, UCITS investment companies, and AIFMs shall inform investors on the use they make of SFTs and total return swaps in the following manner:
(a) for UCITS management companies or UCITS investment companies in the half-yearly and annual reports referred to in section 4.5.3 of the Collective Investment Schemes sourcebook;
(b) for AIFMs in the annual report referred to in section 3.3 of the Investment Funds sourcebook.
2. The information on SFTs and total return swaps shall include the data provided for in Section A of the Annex.
3. In order to ensure uniform disclosure of data but also to take account of the specificities of different types of SFTs and total return swaps, the FCA may, taking into account the requirements laid down in the UK law in relation to collective investment undertakings as well as evolving market practices, make technical standards further specifying the content of Section A of the Annex.