Are EPM techniques concluded by UCITS before the date of application of the guidelines subject to transitional provisions?

With respect to the tracking error, what type of information should existing UCITS provide for accounting periods that end within 12 months of the date of application of the guidelines if the prospectus has not been amended according to the guidelines?

From when are the requirements set out in paragraphs 43, 44, 45 and 46 of the guidelines applicable for UCITS existing before the guidelines apply?

What is meant by debt instruments issued by a sovereign issuer (Article 2(1)(f) of the Regulation)? In particular, are bank loans or bonds issued by a company wholly owned by a Member State included?

How should shares pledged as collateral be considered in terms of ownership and how should given collateral be treated for the uncovered short sale prohibition and position reporting?