{
  "url": "https://openlegislation.uk/eu-directive-2009-65/annex-I/division-SCHEDULE/division-V",
  "json_url": "https://openlegislation.uk/eu-directive-2009-65/annex-I/division-SCHEDULE/division-V.json",
  "legislation": "eudr/2009/65",
  "legislation_title": "Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (recast) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2009-65",
  "path": "annex/I/division/SCHEDULE/division/V",
  "kind": "division",
  "number": "V",
  "heading": "Statement of the developments concerning the assets of the UCITS during the reference period including the following:",
  "text": "income from investments,\nother income,\nmanagement charges,\ndepositary’s charges,\nother charges and taxes,\nnet income,\ndistributions and income reinvested,\nchanges in capital account,\nappreciation or depreciation of investments,\nany other changes affecting the assets and liabilities of the UCITS,\ntransaction costs, which are costs incurred by a UCITS in connection with transactions on its portfolio.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2009/65/annex/I/division/SCHEDULE/division/V",
    "retrieved_at": "2026-11-01T15:22:10.484641+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}