1. An APA shall make public:

(a) for transactions executed in respect of shares, depositary receipts, exchange-traded funds (ETFs), certificates and other similar financial instruments, the details of a transaction specified in Table 2 of Annex I to Delegated Regulation (EU) 2017/587 and, use the appropriate flags listed in Table 3 of Annex I to Delegated Regulation (EU) 2017/587;

(b) for transactions executed in respect of bonds, structured finance products, emission allowances and derivatives the details of a transaction specified in Table 1 of Annex II to Delegated Regulation (EU) 2017/583 and use the appropriate flags listed in Table 2 of Annex II to Delegated Regulation (EU) 2017/583.

2. Where publishing information on when the transaction was reported, an APA shall include the date and time, up to the second, it publishes the transaction.

3. By way of derogation from paragraph 2, an APA that publishes information regarding a transaction executed on an electronic system shall include the date and time, up to the millisecond, of the publication of that transaction in its trade report.

4. For the purposes of paragraph 3, an "electronic system" shall mean a system where orders are electronically tradable or where orders are tradable outside the system provided that they are advertised through the given system.