This section provides monthly data on balance sheets with the main items of the portfolio of undertakings for collective investment in transferable securities (UCITS), i.e. mutual funds within the scope of Law 3283/2004 and portfolio investment companies (PICs) within the scope of Law 3371/2005, as well as of real estate investment companies (REICs) within the scope of Law 2778/1999.
The data exclude money market funds, since these are included in the MFI sector. It should also be noted that data on the mutual funds managed by the Hellenic Pension Mutual Fund Management Company are presented separately and are not included in total investment funds, as the shares/units of such funds can only be purchased by social security funds and not by the public. Thus, their accounts are incorporated into the “general government” sector (S.13 in the European System of Accounts (ESA) 2010) and, in particular, in the subsector of “social security funds” (S.1314), rather than into the subsector of “other financial intermediaries” (S.123) of the “financial corporations” sector (S.12).The Bank of Greece started collecting mutual funds’ data in November 2001 on the basis of the Bank of Greece Governor’s Act 2482/10.10.2001. Since October 2011 the data collection scheme has changed to a security-by-security reporting approach in accordance with the Bank of Greece Governor’s Act 2642/16.5.2011.
The collection of investment firms’ data commenced in September 2002 pursuant to Bank of Greece Governor’s Act 2498/28.5.2002.
It should be noted that the data on investment funds investing in other funds (funds of funds) are not presented as a separate category, but are incorporated into the relevant subcategory of mutual funds depending on their investment policy.
As of 1 December 2025, statistical data on investment funds established in Greece are collected in accordance with the provisions of Bank of Greece Governor’s Act 2695/23.06.2025 (in Greek), as amended by Bank of Greece Governor’s Act 2696/21.11.2025 (in Greek), and the Technical Instructions for Data Submission below. As of the same date, Bank of Greece Governor’s Act 2642/16.05.2011 ceased to apply, along with the requirement to submit the Monthly Accounting Statement along with Annexes 1 and 2 of Executive Committee Act 9/10.01.2013 (in Greek).
Investment funds are defined as Undertakings for Collective Investment in Transferable Securities (UCITS) referred to in Law 4099/2012, Real Estate Investment Companies (REICs) referred to in Law 5193/2025 and other Alternative Investment Funds (AIFs) referred to in Law 4209/2013. AIFs include Portfolio Companies (PortCos) referred to in Law 3371/2005, Closed-End Venture Capital Funds referred to in Law 2992/2002 and Venture Capital Companies (VCs) referred to in Law 2367/1995.
Under the new reporting framework, detailed statistical data will be collected on the assets, liabilities, and income received by investment funds, as well as the dividends received and the fees paid by unitholders/shareholders to those funds.
As of January 2026, aggregated statistical data on UCITS will be published in this section on a monthly basis, the initial reference period being December 2025 (except for money market fund data, which will be published in the Monetary and banking statistics section). On the other hand, statistical data on AIFs will be published on a quarterly basis, the initial reference period being the fourth quarter of 2025.
Requests for derogation from the requirement to submit statistical data for a period of one (1) year, in accordance with the provisions of Article 5 of Bank of Greece Governor’s Act 2695/23.06.2025, as in force, may be submitted via the IRIS platform (IFDAT subsystem) no later than 31 October of each year.