The U.S. Securities & Exchange Commission proposed amendments to Form N-PORT, the portfolio reporting form used by most registered investment companies, aimed at reducing reporting burdens while preserving the Commission’s ability to use the data and the public’s ability to assess fund information. Separately, the Commission extended the compliance dates for Form N-PORT reporting requirements tied to the Investment Company Act of 1940 “Names Rule.” The proposal would give funds an additional 15 days to file monthly Form N-PORT reports, reduce the public availability of portfolio holdings data from monthly to quarterly, and streamline or remove certain data elements, including eliminating Names Rule reporting from Form N-PORT. It would also add information for funds with share classes that operate as exchange-traded funds. The Names Rule-related compliance dates were extended to 17 November 2027 for fund groups with net assets of USD 10 billion or more and 18 May 2028 for fund groups with less than USD 10 billion in net assets (as of the end of their most recent fiscal year). Comments on the proposed Form N-PORT amendments will be due 60 days after publication in the Federal Register.
U.S. Securities & Exchange Commission 2026-02-18
U.S. Securities & Exchange Commission proposes Form N-PORT changes with 15-day filing extension and quarterly public reporting and delays Names Rule reporting deadlines
The U.S. Securities & Exchange Commission proposed amendments to Form N-PORT to reduce reporting burdens while maintaining data utility, including extending filing deadlines and reducing public data availability. The proposal eliminates Names Rule reporting from Form N-PORT and adds information for exchange-traded fund share classes. Compliance dates for the Names Rule were extended to November 2027 for large fund groups and May 2028 for smaller ones.