1. An investment firm shall report transactions executed wholly or partly through its branch to the competent authority of the home Member State of the investment firm unless otherwise agreed by the competent authorities of the home and host Member States.
2. Where an investment firm executes a transaction wholly or partly through its branch, it shall report the transaction only once.
3. Where country code details in respect of an investment firm's branch are required to be included in a transaction report in accordance with fields 8, 17, 37, 58 or 60 of Table 2 of Annex I due to the partial or full execution of a transaction through that branch, the investment firm shall provide in the transaction report the ISO 3166 country code for the relevant branch in all of the following cases:
(a) where the branch received the order from a client or made an investment decision for a client in accordance with a discretionary mandate given to it by the client;
(b) where the branch has supervisory
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