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Cost calculations across KIIDs, PRIIPs KID, EPT (European PRIIPs Template) and EMT (European MiFID Template) are made up variously of the following components:

  • Costs directly charged to the trial balance, including fund administration, custody, professional fees etc
  • Costs charged offline (Indirect costs), specifically any stock lending income not paid to the fund
  • Slippage cost for transaction costs (Transaction Costs)
  • Costs of underlying investments, specifically the costs of underlying investment funds invested into

Details of which costs are included in which calculation is included in the Chart of Accounts.

The following file formats should be used to provide data:

Cost ElementData Requirements
Trial Balance Extract- Cost and Charges
Chart of accounts

This file allows you to allocate each available account type to various costs categories, thus ensuring that all accounts are allocated correctly in the relevant calculations.
Stock lending income
Slippage costs for transactions (Arrival costs)
Underlying Funds

Security Type Code Log