Swedish Financial Supervisory Authority updates fund holdings reporting instructions for uncleared derivatives from 30 September 2026

The Swedish Financial Supervisory Authority has changed the reporting instructions and schedule for holdings reporting by securities funds and special funds, with the changes applying from the reference date of 30 September 2026. The main change affects the field "MotpartOTC", which will no longer be limited to OTC counterparties but will instead cover counterparties in derivative transactions referred to in Chapter 5, Section 14 of the Swedish Mutual Funds Act (2004:46), meaning derivative transactions that have not been submitted for clearing by an authorized or approved central counterparty. From that reference date, fund managers must include those derivative transactions when reporting the counterparty name, the value of exposure to the counterparty, and that value's share of fund assets under the "MotpartOTC" field. The XML schema structure itself has not changed, only the definition of what must be reported in that field. The authority will publish new schemas before the reporting round, and fund managers do not need to revise historical data already reported for these fields.