In addition, full transparency is especially relevant in the area of collective investment undertakings as the entirety of assets that are subject to SFTs and total return swaps are not owned by the managers of collective investment undertakings but by their investors.
Thairis sin, baineann tábhacht ar leith le trédhearcacht iomlán i réimse na ngnóthas comhinfheistíochta ós rud é nach le bainisteoirí gnóthas comhinfheistíochta ach lena n-infheisteoirí sa chiste iomlán na sócmhainní atá faoi réir IMUanna agus babhtálacha an toraidh iomláin.