custodianmeans an entity belonging to the ‘financial corporations sector’ as defined in paragraph 2.55 of Annex A to Regulation (EU) No 549/2013 and undertaking the safekeeping and administration of financial instruments for the account of clients, including custodianship and related services such as cash/collateral management as specified in Section B, point (1), of Annex I to Directive 2014/65/EU of the European Parliament and of the Council;
Domesticmeans the IF predominantly invests in assets issued by residents in the same country as the investment fund.
Financial transactionsrefers to those transactions that arise out of the creation, liquidation or change in ownership of financial assets or liabilities.
investment fund(IF) means a collective investment undertaking that: The following are considered IFs for the purposes of this Regulation: The following are not considered IFs for the purposes of this Regulation:
monetary financial institution(MFI) means ‘monetary financial institution (MFI)’ as defined in Article 2(1) of Regulation (EU) 2021/379 (ECB/2021/2);
non-UCITS IFmeans IFs that are not UCITS as defined in point (11).
other financial intermediaries except insurance corporations and pension funds(OFIs) means ‘other financial intermediaries except insurance corporations and pension funds’ as defined in paragraphs 2.86 to 2.94 of Annex A to Regulation (EU) No 549/2013 of the European Parliament and of the Council and excluding financial vehicle corporations engaged in securitisation transactions (FVCs) as defined in paragraph 2.90 of that Annex;
Price and exchange rate revaluationsrefers to fluctuations in the valuation of assets and liabilities that arise either from changes in the prices of assets and liabilities and/or the exchange rates that affect the values expressed in euro of assets and liabilities denominated in a foreign currency.
relevant NCBmeans the NCB of the euro area Member State in which the IF is resident;
residentmeans established within the territory of a Member State.
security-by-security informationmeans information broken down into individual securities;
undertakings for collective investment in transferable securities(UCITS) means ‘undertakings for collective investment in transferable securities’ as referred to in Article 1(2) of Directive (EC) No 2009/65 of the European Parliament and of the Council;