On Jul. 17, GRE CB issued rules amending reporting requirements.
GRE CB published Governor Act no. 2695/23.06.2025, of Ju. 23, 2025, on submission of statistical data by investment organizations to GRE CB.
Follows, May 2022, GRE CB issued rules amending reporting data, see #139550.
Overview
Act mandates that various Investment Organizations (IOs) in Greece, such as UCITS, AIFs, OFIs, and MFIs, report detailed statistical information to GRE CB.
The data includes assets, liabilities, income received by the IOs; as well as dividends and fees related to the IOs and their shareholders/unitholders.
Regarding accounting data, monthly reports to be submitted for UCITS and quarterly reports for other IOs on assets, liabilities, and income.
Annual data submission includes information on fees paid by shareholders/unitholders.
UCITS submit monthly data by the 10th working day of following month; other IOs submit quarterly data by end of month following each quarter.
Reference data, i.e. detailed securities/IOS/counterparties data, first due in Jan. 2026.
Small IOs can apply for derogations from reporting obligations, provided they meet certain criteria, such as asset size and frequency of asset valuation.
Effectiveness
The Act takes effect on Dec. 1, 2025, except for art 5 which applies from the date of publication of this Act.
The first reporting for monthly data will be for Dec. 2025 and submission will take place by the 10th working day of Jan. 2026; quarterly data for Q4 2025 to be submitted by the last working day of Jan. 2026.
The first submission of accounting data will take place in Jan. 2026, and older regulations on reporting (Act 2642/16.05.2011) will be repealed.
