- Latest available (Revised)
- Original (As adopted by EU)
Regulation (EU) No 1073/2013 of the European Central Bank of 18 October 2013 concerning statistics on the assets and liabilities of investment funds (recast) (ECB/2013/38)
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
There are outstanding changes not yet made to Regulation (EU) No 1073/2013 of the European Central Bank. Any changes that have already been made to the legislation appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
on a quarterly basis: (i) security-by-security information for securities with publicly available identification codes held by IFs; (ii) aggregated information broken down by instrument/maturity categories, currencies and counterparties, for assets and liabilities other than securities and for securities without publicly available identification codes; (iii) either security-by-security or aggregated information on holders of IF shares/units issued, as further specified in Part 2. The relevant NCB may require reporting agents to report security-by-security information for securities without publicly available identification codes or item-by-item information for assets and liabilities other than securities; and
on a monthly basis, security-by-security information separately identifying all shares/units issued by IFs.
In addition to the data in respect of the fields that are required to be reported in the context of security-by-security reporting in order to derive aggregated information on securities, as laid down in Table 2, the relevant NCB may also decide to collect data on transactions on a security-by-security basis.
The aggregated data must be provided in terms of stocks and, in accordance with the relevant NCB’s instructions, in terms of either: (a) revaluations due to price and exchange rate changes; or (b) transactions.
Subject to obtaining the relevant NCB’s prior approval, reporting agents which provide the required quarterly data on an security-by-security basis may choose to report the required monthly data on an aggregated basis, instead of providing security-by-security information.
Issuing IFs:
Issuing IFs, or the persons legally representing them, or the entities referred to in Article 2(2) of this Regulation, report data on the residency and sector breakdown of the holders of their shares/units issued. Such information may come from the agent distributing the shares/units or from any other entity involved in the issue, buy-back or transfer of the shares/units.
MFIs and OFIs as custodians of IF shares/units:
As reporting agents, MFIs and OFIs acting as custodians of IF shares/units report data on the residency and sector breakdown of the holders of shares/units issued by resident IFs and held in custody on behalf of the holder or of another intermediary also acting as a custodian. This option is applicable if: (i) the custodian distinguishes IF shares/units kept in custody on behalf of holders from those kept on behalf of other custodians; and (ii) most of the IF shares/units are in the custody of domestic resident institutions that are classified as financial intermediaries (MFIs or OFIs).
MFIs and OFIs as reporters of transactions of residents with non-residents involving shares/units of a resident IF:
As reporting agents, MFIs and OFIs acting as reporters of transactions of residents with non-residents involving shares/units of a resident IF report data on the residency and sector breakdown of the holders of shares/units issued by resident IFs, which they trade on behalf of the holder or another intermediary also involved in the transaction. This option is applicable if: (i) the reporting coverage is comprehensive, i.e. it covers substantially all of the transactions carried out by the reporting agents; (ii) accurate data on purchases and sales with non-residents of the euro area Member States are provided; (iii) differences between issuing value and redemption value, excluding fees, of the same shares/units are minimal; and (iv) the amount of shares/units held by non-residents of the euro area Member States issued by resident IFs is low.
If points (a) to (c) do not apply, the reporting agents, including MFIs and OFIs, report the relevant data on the basis of available information.
Stocks
Data required to be provided on a quarterly basis
a If the reporting agent is not in a position to directly identify the residency and sector of the holder, it reports the relevant data on the basis of available information. In the case of bearer shares, the information may be collected from MFIs or OFIs (as specified in Article 2(2) of this Regulation and paragraph 3 of Part 2 of this annex). | |||||||||||||||||||||||||
IFs report: (i) the black cells; (ii) the information requested in Table 2 for those securities that are collected on an s-b-s basis; and (iii) the grey cells for those securities that are not collected on an s-b-s basis.] | |||||||||||||||||||||||||
A. Domestic | B. Euro area other than domestic | C. Rest of the World | D. Total | ||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
MFIs | Non-MFIs - Total | MFIs | Non-MFIs - Total | of which non-euro area Member States | of which US | of which Japan | |||||||||||||||||||
General gov’t (S.13) | Other residents | General gov’t (S.13) | Other residents | ||||||||||||||||||||||
Total | Non-MMF investment funds | Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127) | Insurance corporations + pension funds (S.128+S.129) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | Total | Non-MMF investment funds | Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127) | Insurance corporations + pension funds (S.128+S.129) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | ||||||||||||||
ASSETS | |||||||||||||||||||||||||
1 Deposit and loan claims | |||||||||||||||||||||||||
up to 1 year | |||||||||||||||||||||||||
over 1 year | |||||||||||||||||||||||||
2 Debt securities | |||||||||||||||||||||||||
2e. Euro | |||||||||||||||||||||||||
up to 1 year | |||||||||||||||||||||||||
over 1 year and up to 2 years | |||||||||||||||||||||||||
over 2 years | |||||||||||||||||||||||||
2x. Foreign currencies | |||||||||||||||||||||||||
up to 1 year | |||||||||||||||||||||||||
over 1 year and up to 2 years | |||||||||||||||||||||||||
over 2 years | |||||||||||||||||||||||||
2t. Total currencies | |||||||||||||||||||||||||
up to 1 year | |||||||||||||||||||||||||
over 1 year and up to 2 years | |||||||||||||||||||||||||
over 2 years | |||||||||||||||||||||||||
3 Equity and investment fund shares/units | |||||||||||||||||||||||||
of which listed shares | |||||||||||||||||||||||||
of which investment fund shares/units | |||||||||||||||||||||||||
(2+3)a of which securities lent out or sold under repurchase agreements | |||||||||||||||||||||||||
4 Financial derivatives | |||||||||||||||||||||||||
5 Non-financial assets (including fixed assets) | |||||||||||||||||||||||||
6 Remaining assets | |||||||||||||||||||||||||
LIABILITIES | |||||||||||||||||||||||||
7 Loans and deposits received | |||||||||||||||||||||||||
up to 1 year | |||||||||||||||||||||||||
over 1 year | |||||||||||||||||||||||||
8 IF shares/units a | |||||||||||||||||||||||||
9 Financial derivatives | |||||||||||||||||||||||||
10 Remaining liabilities |
Editorial Information
Data for the fields in the table below must be reported for each security classified under the categories ‘debt securities’, ‘equity’ and ‘investment fund shares/units’ in accordance with the following rules.
field 5; or fields 6 and 7; and
field 4; or fields 2 and 3.
Field | Title |
---|---|
1 | Security identifier code |
2 | Number of units or aggregated nominal amount |
3 | Price |
4 | Total amount |
5 | Financial transactions |
6 | Securities purchased (assets) or issued (liabilities) |
7 | Securities sold (assets) or redeemed (liabilities) |
8 | Currency of recording of the security |
Revaluation adjustments or transactions
Data required to be provided on a quarterly basis
a If the reporting agent is not in a position to directly identify the residency and sector of the holder, it reports the relevant data on the basis of available information. In the case of bearer shares, the information may be collected from MFIs or OFIs (as specified in Article 2(2) of this Regulation and paragraph 3 in Part 2 of this annex). | |||||||||||||||||||||||||
b The NCBs may exempt IFs from reporting this item, if the quarterly stocks listed in Table 1 represent less than 5% of IF shares/units issued. | |||||||||||||||||||||||||
IFs report: (i) the black cells marked ‘ MINIMUM ’ ; (ii) the grey cells marked ‘ MINIMUM ’ for securities that are not collected on an s-b-s basis; and (iii) if the relevant NCB collects s-b-s information on transactions directly, the information requested in Table 2 for those securities that are collected on an s-b-s basis. | |||||||||||||||||||||||||
The NCBs may extend these requirements to: (i) the black cells that do not contain the word ‘ MINIMUM ’ ; and (ii) the grey cells that do not contain the word ‘ MINIMUM ’ for those securities that are not collected on an s-b-s basis. | |||||||||||||||||||||||||
A. Domestic | B. Euro area other than domestic | C. Rest of the World | D. Total | ||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
MFIs | Non-MFIs - Total | MFIs | Non-MFIs - Total | of which non-euro area Member States | of which US | of which Japan | |||||||||||||||||||
General gov’t (S.13) | Other residents | General gov’t (S.13) | Other residents | ||||||||||||||||||||||
Total | Non-MMF investment funds | Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127) | Insurance corporations + pension funds (S.128+S.129) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | Total | Non-MMF investment funds | Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127) | Insurance corporations + pension funds (S.128+S.129) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | ||||||||||||||
ASSETS | |||||||||||||||||||||||||
1 Deposit and loan claims | |||||||||||||||||||||||||
up to 1 year | |||||||||||||||||||||||||
over 1 year | |||||||||||||||||||||||||
2 Debt securities | |||||||||||||||||||||||||
2e. Euro | |||||||||||||||||||||||||
up to 1 year | |||||||||||||||||||||||||
over 1 year and up to 2 years | |||||||||||||||||||||||||
over 2 years | |||||||||||||||||||||||||
2x. Foreign currencies | |||||||||||||||||||||||||
up to 1 year | |||||||||||||||||||||||||
over 1 year and up to 2 years | |||||||||||||||||||||||||
over 2 years | |||||||||||||||||||||||||
2t. Total currencies | |||||||||||||||||||||||||
up to 1 year | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | |||||||||
over 1 year and up to 2 years | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | |||||||||
over 2 years | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | |||||||||
3 Equity and investment fund shares/units | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | |||||||||||
of which listed shares | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | |||||||||||||
of which investment fund shares/units | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | MINIMUM | |||||||||||||||||
4 Financial derivatives | MINIMUM b | ||||||||||||||||||||||||
5 Non-financial assets (including fixed assets) | MINIMUM b | ||||||||||||||||||||||||
6 Remaining assets | |||||||||||||||||||||||||
LIABILITIES | |||||||||||||||||||||||||
7 Loans and deposits received | |||||||||||||||||||||||||
up to 1 year | |||||||||||||||||||||||||
over 1 year | |||||||||||||||||||||||||
8 IF shares/units a | MINIMUM | ||||||||||||||||||||||||
9 Financial derivatives | MINIMUM b | ||||||||||||||||||||||||
10 Remaining liabilities |
Data required to be provided on a monthly basis
a Stocks; revaluation adjustments or transactions] | ||||||||||||||||||||||
A. Domestic | B. Euro area other than domestic | C. Rest of the World | D. Total | |||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
MFIs | Non-MFIs - Total | MFIs | Non-MFIs - Total | |||||||||||||||||||
General gov’t (S.13) | Other residents | General gov’t (S.13) | Other residents | |||||||||||||||||||
Total | Non-MMF investment funds | Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127) | Insurance corporations + pension funds (S.128+S.129) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | Total | Non-MMF investment funds | Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127) | Insurance corporations + pension funds (S.128+S.129) | Non-financial corporations (S.11) | Households + non-profit institutions serving households (S.14+S.15) | |||||||||||
LIABILITIES | ||||||||||||||||||||||
8 IF shares/units a | ||||||||||||||||||||||
Issuance of IF shares/units | ||||||||||||||||||||||
Redemption of IF shares/units |
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: