# 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), Division V: Statement of the developments concerning the assets of the UCITS during the reference period including the following:

Extent: E+W+S+N.I.

income from investments,
other income,
management charges,
depositary’s charges,
other charges and taxes,
net income,
distributions and income reinvested,
changes in capital account,
appreciation or depreciation of investments,
any other changes affecting the assets and liabilities of the UCITS,
transaction costs, which are costs incurred by a UCITS in connection with transactions on its portfolio.

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Source: https://www.legislation.gov.uk/eudr/2009/65/annex/I/division/SCHEDULE/division/V (the official version)
Page: https://openlegislation.uk/eu-directive-2009-65/annex-I/division-SCHEDULE/division-V
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.