(3)Article 3 of the same Regulation requires the ECB to specify the actual reporting population within the limits of the reference reporting population, and entitles it to fully or partly exempt specific classes of reporting agents from its statistical reporting requirements. The population of IFs covered by this Regulation should include alternative investment funds (AIFs) and undertakings for collective investment in transferable securities (UCITS) established within the territories of the Member States as defined in Directive 2011/61/EU of the European Parliament and of the Councilnote (AIFMD) and Directive 2009/65/EC of the European Parliament and of the Councilnote (UCITSD). To ensure consistency and comparability of statistics, it is important that all entities classified in the ‘Non-MMF investment funds (S.124)’ subsector of the European system of national and regional accounts in the European Union (ESA 2010) laid down in Regulation (EU) No 549/2013 of the European Parliament and of the Councilnote are included in the actual reporting population. In some cases the definition of IFs may therefore include entities which do not fall within the scope of the AIFMD or UCITSD.
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