Principles for the Regulation of Exchange Traded Funds

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IOSCO Principles for the regulation of Exchange Traded Funds cover Principles Related to ETF Classification and Disclosure (Disclosure regarding ETF classification; Disclosure regarding ETF portfolios; Disclosure regarding ETF costs, expenses and offsets; and Disclosure regarding ETF strategies) and Principles Related to the Structuring of ETFs (Conflicts of interest; and Managing counterparty risks).