A
AIFMD Reporting
The Alternative Investment Fund Managers Directive (AIFMD) is an EU regulatory framework for alternative investment fund managers (AIFMs) introduced after the 2008 financial crisis to supervise hedge funds, private equity, and real estate investments. AIFMD reports are submitted by funds to national regulators quarterly, semi-annually, or annually, depending on the fund’s assets under management and leverage.
Read More →
ASIC Trade Reporting
The Australian Securities and Investments Commission (ASIC) mandates trade reporting for OTC and exchange-traded derivative transactions to licensed repositories.
Read More →
B
Bureau of Economic Analysis (BEA) Reporting
Bureau of Economic Analysis (BEA) reports are a series of surveys that need to be reported in the context of US reporters and foreign affiliates. These reports include details of direct investments done abroad, foreign investments received, and BEA trade in services. Detailed surveys include a list of 13 forms, including those that must be filed quarterly and annually, as well as a few benchmark surveys that must be reported every five years.
Read More →
C
CPO-PQR
Commodity Pool Operator (CPO) Pool Quarterly Reports (Form CPO-PQR) are mandatory filings submitted to NFA, the self-regulatory organization for the U.S. derivatives industry. Registered CPOs must disclose information about their pools’ performance, leverage, and risk exposure within 60 days of each calendar quarter-end.
Read More →
D
Disclosures Reporting
Disclosures refer to predetermined holding percentages of certain securities established by regulatory agencies. When an asset manager’s holdings exceed the threshold, the regulator, exchange, or issuer must be notified with details about the security and the extent of the breach. Regulators in virtually all jurisdictions have defined thresholds on the long side, and most advanced economies also have short-selling regulations.
Read More →
E
EMIR Trade Reporting
European Market Infrastructure Regulation (EMIR) trade reporting requires all EU/UK entities, including financial (FC) and non-financial (NFC) counterparties, to report derivative contract details to an authorized Trade Repository (TR). The regime is “double-sided,” meaning both parties must report, typically within one day after execution, covering OTC and exchange-traded derivatives.
Read More →
ESG Reporting
ESG reporting involves data about a company’s impact and risks regarding environmental, social, and governance (ESG) factors. ESG reports provide stakeholders and investors with transparent, non-financial data to guide investment decisions and evaluate risk.
Read More →
ESMA Securitization
European Securities and Markets Authority (ESMA) securitization refers to the regulatory framework, reporting standards, and oversight managed by ESMA under the EU Securitization Regulation (SECR). It mandates transparency, risk retention, and due diligence for securitized assets.
Read More →
F
Form 13D
Form 13D mandates disclosure by any individual or entity acquiring beneficial ownership of more than 5% of a class of equity securities.
Read More →
Form 13F
Form 13F is a quarterly filing mandated by the U.S. Securities and Exchange Commission (SEC), requiring institutional investment managers to disclose equity holdings. Form 13F provides visibility into the investment activities of large institutional investors, aiding market analysis and strategic decision-making.
Read More →
Form 13G
Form 13G is a filing mandated by the U.S. Securities and Exchange Commission (SEC) for beneficial owners who have acquired at least 5% of a class of equity securities. Form 13G serves to disclose significant ownership positions in public companies, providing transparency to investors and regulators.
Read More →
Form 13H
Form 13H is mandated by the U.S. Securities and Exchange Commission (SEC) for any individual or entity that meets the definition of “large trader.” A large trader is generally defined as a person, including any natural or legal person (domestic or foreign), whose transactions in National Market System (NMS) securities (stocks, options, and exchange-traded products listed on national exchanges) equal or exceed either two million shares or $20 million in market value during any calendar day, or 20 million shares or $200 million in market value during any calendar month.
Read More →
Form PF
Private funds (PF) in the US must be registered with the U.S. Securities and Exchange Commission (SEC) and report data regularly through Form PF. This form requires funds to report data about positions, transactions, performance, counterparties, risk, investors, and securities. There are five sections in Form PF. Section 1 is mandatory, section 2 is for large hedge funds, section 3 is for liquidity funds, section 4 is for private equity funds, and section 5 is for exemptions. Large private funds must report quarterly while small private funds must report annually.
Read More →
H
HKMA Trade Reporting
Hong Kong Monetary Authority (HKMA) trade reporting is a mandatory regulatory regime requiring financial institutions to report OTC derivatives transactions to the HKMA Trade Repository (HKTR). It aims to enhance transparency, monitor systemic risks, and ensure market stability.
Read More →
I
ILPA Reporting
Institutional Limited Partners Association (ILPA) reporting is a standardized framework for private equity funds to report financial, fee, and performance data to investors (LPs).
Read More →
M
MAS Trade Reporting
The Monetary Authority of Singapore (MAS) mandates that banks, finance companies, insurers, and significant derivatives holders (SDH) in Singapore report OTC derivatives to a licensed trade repository (DTCC) to improve market transparency.
Read More →
MiFID II Reporting
The Markets in Financial Instruments Directive II (MiFID II) is part of an EU effort to create a fair and transparent market for securities. MiFID II, along with the original MiFID, lays out obligations financial firms must fulfill to improve transparency, create comprehensive audit trails, prevent market abuses, and strengthen long-term market integrity as well as establish governance for non-EU managers and traders accessing EU investors. According to MiFID, all trades of instruments traded on any EU venue need to be reported.
Read More →
N
N-CEN
The U.S. Securities and Exchange Commission (SEC) requires registered investment companies to file N-CEN to provide “census-type” information, such as structural, demographic, and compliance details.
Read More →
N-PORT
The U.S. Securities and Exchange Commission (SEC) requires registered management investment companies and exchange-traded funds (ETFs) organized as Unit Investment Trusts to file N-PORT to report on a fund’s portfolio and risk metrics.
Read More →
O
OPERA
Open Protocol Enabling Risk Aggregation (OPERA) is a comprehensive exposure report for various asset classes across industries, regions, currencies, as well as stress and VAR. Because OPERA is an open protocol, it standardizes reporting procedures for collection, collation, and conveying risk and exposure information, providing greater overall transparency to investors.
Read More →
S
SASB Reporting
Sustainability Accounting Standards Board (SASB) reporting involves using industry-specific standards to disclose financially material sustainability information to investors. Developed by the SASB and managed by the IFRS Foundation, these standards cover 77 industries, focusing on the environment, human capital, social capital, business model/innovation, and leadership.
Read More →
SFDR Reporting
The Sustainable Finance Disclosure Regulation (SFDR) is an EU regulation enforcing transparency on ESG factors for financial market participants. It requires firms to disclose how they manage sustainability risks, specifically through entity-level disclosures and product-level reporting.
Read More →
SFTR Reporting
Securities Financing Transactions Regulation (SFTR) reporting requires EU/UK financial and non-financial firms to disclose detailed, granular, and paired data on repos, securities lending, and margin lending to authorized Trade Repositories by T+1.
Read More →
SHO Filing
The U.S. Securities and Exchange Commission (SEC) implemented a disclosure framework mandating that investors report details on certain short sales. This framework requires institutional investment managers engaged in short sales of equity securities exceeding defined thresholds to submit monthly filings using Form SHO.
Read More →
Solvency II Reporting
Solvency II reporting is the mandatory Pillar 3 regulatory framework for EU/UK insurance and reinsurance companies, requiring regular submission of quantitative templates (QRTs) and narrative reports (SFCR/RSR) to ensure capital adequacy. It mandates detailed, transparent disclosures on risks, governance, and valuation.
Read More →
T
TCFD Reporting
Task Force on Climate-related Financial Disclosures (TCFD) reporting provides a framework for organizations to disclose climate-related financial risks and opportunities across four pillars: governance, strategy, risk management, and metrics and targets. These recommendations are now integrated into the International Sustainability Standards Board (ISSB) standards.
Read More →
Treasury International Capital Reporting
The Treasury International Capital (TIC) system is a U.S. government program that collects data on cross-border portfolio investment flows and positions between U.S. and foreign residents. It tracks capital movements to monitor foreign demand for U.S. securities, aiding in the calculation of U.S. Balance of Payments accounts.
Read More →
U
UN PRI Reporting
United Nations Principles for Responsible Investment (UN PRI) reporting is a mandatory, annual framework for PRI signatories to disclose how they incorporate ESG factors into investment practices. It promotes transparency, accountability, and benchmarking, allowing investors to showcase performance and track progress on responsible investment commitments.
Read More →
UCITS Risk Reporting
The Undertakings for Collective Investment in Transferable Securities fund, or UCITS fund, is a type of mutual fund that complies with European Commission regulations for funds sold throughout EU nations. UCITS risk reporting is a regulatory requirement for these funds to provide supervisory authorities with detailed, periodic analysis of risk profiles.
Read More →
