Regulation (EU) 2024/1988

In force

This text since 23 Jul 2024law://eu/reg/2024/1988/art_5__para_1@2026-11-15

Contents

1.IFs shall report all of the following statistical information to the relevant NCB, in accordance with the specifications set out in Annex I and the descriptions set out in Annex II:

(a)end-of-month stock data on the assets and liabilities of IFs specified in Table 1 of Annex I;

(b)monthly flow data on either the revaluation adjustments or transactions of IFs, or both, specified in Table 2 of Annex I, in accordance with the methodology set out in Annex III;

(c)monthly income received and dividends paid for each share class issued by the IF and annual fees paid by the shareholders to the IF specified in Table 4 of Annex I;

(d)information on the classification of the IF specified in Table 5 of Annex I.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Type: Regulation · (EU) 2024/1988
Adopted: 27 Jun 2024
In force: 12 Aug 2024
Applies from: 1 Dec 2025
Made by: European Central Bank
Official: EUR-Lex 32024R1988 · ELI

Topics

data collection disclosure of information European System of Central Banks EU statistics exchange of information financial statistics investment company statistical method Economic and monetary policy Information and verification Monetary, financial institutions and markets statistics

History · 1 version

23 Jul 2024Reading

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Cited by 1: this act8 provisions

Defined terms · 12

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custodian
means 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;
Domestic
means the IF predominantly invests in assets issued by residents in the same country as the investment fund.
Financial transactions
refers 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 IF
means 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 revaluations
refers 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 NCB
means the NCB of the euro area Member State in which the IF is resident;
resident
means established within the territory of a Member State.
security-by-security information
means 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;