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Statistical reporting requirements for investment funds and the procedure for the submission of reports

Passed 24.06.2025 No. 7

This decree is established under § 34(1) of the Eesti Pank Act and Article 5 of the Statute of the European System of Central Banks and of the European Central Bank and Article 4 of Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank.

Chapter 1 General Provisions 

§ 1.  Scope of the Decree

 (1) This decree sets requirements on the content and form for statistical reporting by investment funds and the procedure for submission of the reports to Eesti Pank.

 (2) The reports required by the decree are used by the European Central Bank under the requirements of the following regulations:
 1) Regulation (EU) No 1011/2012 of the European Central Bank of 17 October 2012 concerning statistics on holdings of securities (ECB/2012/24) (OJ L 305, 1.11.2012, pp. 6–24);
 2) Regulation (EU) 2024/1988 of the European Central Bank of 27 June 2024 concerning statistics on investment funds (ECB/2024/17) (OJ L 2024/1988, 23.7.2024).

§ 2.  Application of the Decree

 (1) The provisions of the decree apply to managers of non-public investment funds and to non-public funds founded as public limited companies.

 (2) In accordance with the principle of proportionality and under Article 8(1) of Regulation (EU) No 1073/2013 of the European Central Bank of 18 October 2013 concerning statistics on the assets and liabilities of investment funds (recast) (ECB/2013/38) (OJ L 297, 7.11.2013, pp. 73–93), Eesti Pank may grant derogations to the smallest investment funds in terms of total assets, exempting such entities from the reporting obligations established in this decree. Eesti Pank notifies the managers of non-public investment funds and non-public public limited funds in writing of the termination of any such derogation and that the investment fund is subject to the reporting obligation.

Chapter 2 Reports, principles for preparing reports, and submission of reports 

§ 3.  Reports

  Fund managers and public limited funds are required to compile and submit the following reports on non-public funds:
 1) report on the fund’s investments (Appendix 1);
 2) report on the fund’s liabilities, fees and distributions (Appendix 2);
 3) report on the fund’s units or shares (Appendix 3);
 4) report on the identifying characteristics of the fund (Appendix 4);

§ 4.  Principles for preparing reports

 (1) Fund reports are prepared in monetary values except the report referred to in § 3 4).

 (2) Residency in the reports shall be applied in the sense defined in § 91 of Minister of Finance Decree No 40 of 28 November 2008 “The contents, methods of preparing and procedure for the submission of reports of investment firms, parent undertakings of investment firms and branches of foreign investment firms”.

§ 5.  Reporting period and submission dates

 (1) The reporting period for the reports referred to in § 3 1)-3) of this decree is the month.

 (2) The reporting period for the report by non-public public limited funds referred to in § 3 3) is the quarter.

 (3) The reports referred to in § 3 1)-3) are to be submitted by the fifteenth day of the month following the end of the reporting period.

 (4) The report referred to in § 3 4) is to be submitted by the fifteenth day of the month following the creation of the obligation to report. Funds that are subject to the reporting obligation before 1 December 2025 must submit their report by 15 January 2026.

 (5) If the deadline for submitting reports is a non-working day, the report is submitted on the next working day.

§ 6.  Submission of reports

 (1) The reports are submitted to Eesti Pank electronically in the XML (eXtensible Markup Language) format, as in Decree No. 4 of the Governor of Eesti Pank of 29 May 2018 “Requirements for the electronic submission of reports” (RT I, 05.06.2018, 1).

 (2) The following reporting codes are used:
 1) report on the fund’s investments: code 580;
 2) report on the fund’s liabilities, fees and distributions: code 581;
 3) report on the fund’s units or shares: code 582.
 4) report on the identifying characteristics of the fund: code 583.

 (3) Values with coinciding identifiers are shown as one row.

 (4) Should errors be discovered or the accounting principles changed, new, corrected reports shall be submitted to Eesti Pank in electronic form.

 (5) If there are no data available for a particular report, a blank report shall be submitted.

Chapter 3 Implementing Provisions 

§ 7.  Repeal of the Decree

  Decree No 3 of the Governor of Eesti Pank of 01 February 2017 “Statistical Reporting Requirements for Investment Funds and the Procedure for the Submission of Reports” (RT I, 18.06.2024, 9) is repealed.

§ 8.  Entry into force and application of the decree

 (1) This Decree enters into force on 1 December 2025.

 (2) The decree will be applied to the compilation and submission of reports for the reporting periods ending on 31 December 2025 or later.

Appendix 1 Report on the fund’s investments

Appendix 2 Report on the fund’s liabilities, fees and distributions

Appendix 3 Report on the fund’s units or shares

Appendix 4 Report on the identifying characteristics of the fund