When assessing SFTs and total return swaps, the collective investment undertaking should consider the substance of the transaction in addition to its legal form.
Agus measúnú á dhéanamh ar IMUanna agus ar bhabhtálacha an toraidh iomláin, ba cheart don ghnóthas comhinfheistíochta substaint an idirbhirt a bhreithniú, mar aon lena fhoirm dhlíthiúil.