The UCITS prospectus referred to in F1section 4.2.2 of the Collective Investment Schemes sourcebook, and the disclosure by AIFMs to investors referred to in F2section 3.2.2 of the Investment Funds sourcebook shall specify the SFT and total return swaps which UCITS management companies or UCITS investment companies, and AIFMs respectively, are authorised to use and include a clear statement that those transactions and instruments are used.

The prospectus and the disclosure to investors referred to in paragraph 1 shall include the data provided for in Section B of the Annex.

In order to reflect evolving market practices or to ensure uniform disclosure of data, F3the FCA may, taking into account the requirements laid down in F4the UK law in relation to collective investment undertakings, make technical standards further specifying the content of Section B of the Annex.

In preparing the draft regulatory technical standards referred to in the first subparagraph, F3the FCA shall take into account the need to allow for a sufficient time before their application.

F5...