In order to enable investors to become aware of the risks associated with the use of SFTs and total return swaps, managers of collective investment undertakings should include detailed information on any recourse they have to those techniques in periodical reports.
D’fhonn infheisteoirí a chur ar an eolas maidir leis na rioscaí a ghabhann le húsáid IMUanna agus le babhtálacha an toraidh iomláin, ba cheart do bhainisteoirí gnóthas comhinfheistíochta faisnéis mhionsonraithe faoi aon úsáid a bhain siad as na teicnící sin a thabhairt i dtuarascálacha tréimhsiúla.