1. Counterparties to SFTs shall report the details of any SFT they have concluded, as well as any modification or termination thereof, to a trade repository registered in accordance with Article 5 or recognised in accordance with Article 19. Those details shall be reported no later than the working day following the conclusion, modification or termination of the transaction.
The reporting obligation laid down in the first subparagraph shall apply to SFTs which:
(a) were concluded before the relevant date of application referred to in point (a) of Article 33(2) and remain outstanding on that date, if:
(i) the remaining maturity of those SFTs on that date exceeds 180 days; or
(ii) those SFTs have an open maturity and remain outstanding 180 days after that date;
(b) are concluded on or after the relevant date of application referred to in point (a) of Article 33(2).
The SFTs referred to in point (a) of the second subparagraph shall be reported within 190 days of the relevant date of appli
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