Reporting agents report to the European Central Bank (ECB) or the relevant national central bank (NCB):

(a) all foreign exchange swap transactions, in which euro are bought/sold spot against a foreign currency and re-sold or re-bought at a forward date at a pre-agreed foreign exchange forward rate with a maturity of up to and including one year (defined as transactions with a maturity date of not more than 397 days after the settlement date of the spot leg of the foreign exchange swap transaction), between the reporting agent and financial corporations (except central banks where the transaction is not for investment purposes), general government, or non-financial corporations classified as "wholesale" according to the Basel III LCR Framework;

(b) overnight index swaps (OIS) transactions denominated in euro between the reporting agent and financial corporations (except central banks where the transaction is not for investment purposes), general government, or non-financial corporations classified as "wholesale" according to the Basel III LCR Framework.

For the purposes of paragraphs (a) and (b) above, intra–group transactions shall be excluded.