Should the name of the investment manager(s) of the UCITS, if any, be disclosed in the KIID?

Is the look-through approach compulsory for the calculation of global exposure when UCITS invest in other funds?

Article 54 of Directive 2009/65/EC permits competent authorities to authorise UCITS to invest up to 100% of their assets in transferable securities issued by certain issuers e.g. sovereigns. In such cases the UCITS must hold securities from at least six different issues and securities from any single issue shall not exceed 30% of its total assets.
Should this diversification rule apply on the basis of the net assets of the UCITS or on a gross basis?

Could UCITS using the VaR approach to calculate global exposure disclose leverage based on the Commitment Approach?

For UCITS using VaR to calculate global exposure, can the required disclosure of leverage be made on a net basis i.e. leverage calculated after netting/hedging arrangements are taken into account?