1. For the purposes of Article 26 of Regulation (EU) No 600/2014, the conclusion of an acquisition or disposal of a financial instrument referred to in Article 26(2) of Regulation (EU) No 600/2014 shall constitute a transaction.
2. An acquisition referred to in paragraph 1 shall include the following:
(a) a purchase of a financial instrument;
(b) entering into a derivative contract;
(c) an increase in the notional amount of a derivative contract.
3. A disposal referred to in paragraph 1 shall include the following:
(a) sale of a financial instrument;
(b) closing out of a derivative contract;
(c) a decrease in the notional amount of a derivative contract.
4. For the purposes of Article 26 of Regulation (EU) No 600/2014, transaction shall also include a simultaneous acquisition and disposal of a financial instrument where there is no change in the ownership of that financial instrument but post-trade publication is required under Articles 6, 10, 20 or 21 of Regulation (EU) No 600/2014.
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