ESMA_QA_1176
15/03/2013
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Subject Matter
KIID 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?
ESMA Answer
15-03-2013

[ESMA 34-43-392 UCITS Q&A, section 3, Q&A 8b]

In this situation, existing UCITS only need to provide information on the realised tracking error; information on the anticipated tracking error and any difference between the two can be reported as from the next accounting period.

Status: Answer Published

Additional Information

Level 1 Regulation
Undertakings for Collective Investment in Transferable Securities Directive (UCITS) Directive 2009/65/EC
Topic
Disclosures