The trading date time to be reported should be the point in time at which the transaction arises and the parties are committed to the transaction rather than the date time of any subsequent confirmation.
Where an Investment Firm sends an order to a non EEA Firm that fills the order, the Investment Firm should undertake best efforts to obtain the most accurate date time.
For Field 28 Trading date time, the values should not be rounded and the level of granularity should be in accordance with the requirements set out in Field 28 of Table 2 of Commission Delegated Regulation (EU) 2017/590.
For details on the requirements for granularity in transaction reports see section 7.2 on timestamp granularity.