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Securities Financing Transactions Regulation (“SFTR”)

The European Securities and Markets Authority ( “ESMA”) has confirmed that SFTR disclosure requirements are applicable to annual and semi-annual reports for UCITS and annual reports for AIFs published after 13 January 2017.
ESMA Questions and Answers


EMSA published yesterday an updated questions and answers document. The Q&A includes one new question and answer on the commencement of periodical reporting pursuant to Article 13 of the Securities Financing Transactions Regulation.

UCITS and AIFs will have to disclose the use they have made of Securities Financing Transactions (SFTs) and total return swaps in their annual report as well as in each half-yearly report for UCITS. ESMA has confirmed that this information should be included in the next annual or half-yearly report to be published after 13 January 2017 which may relate to a reporting period beginning before that date.

Next Steps

Contact us to discuss the impact of these requirements and how Deloitte can deliver solutions to help you succeed in your investment management business locally and globally.

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