Statement of Financial Transactions reporting requires RTAs to submit structured mutual fund SFT data and signed control statements securely. RTAs must submit prescribed ASCII-delimited SFT data files (Batch, Account Summary, Transaction Summary, Off-Market) via secure SFTP with a signed control statement, following field-level formats and validation rules. Reporting covers user-initiated debits (excluding certain transfers), requires FIFO matching for acquisition identification, classification by security class and holding period, methods for estimating sale consideration and cost of acquisition (including adjusted/indexed treatment for pre-specified dates), and provides procedures for correction and deletion of submitted records. Entities must implement information security, archival and retrieval policies and furnish reported information to account holders for AIS reconciliation.