Published date: 6 January 2020

Final report - Guidelines on reporting under Articles 4 and 12 SFTR (ESMA70-151-2703)

1 Legislative references, abbreviations and definitions
2 Executive Summary
3 General Principles
3.1 Determining the number of reportable SFTs
3.2 Reporting of CCP-cleared SFTs
3.3 Allocation of responsibility under Article 4(3) SFTR
3.4 Application of SFTR reporting obligations to SFTs concluded by non-EU entities with EU branches
3.5 Determination of reportable SFTs when concluded by branches
3.6 Reporting of intragroup transactions
3.7 Reporting by an NFC
3.8 Timely reporting of conclusion, modification and termination of an SFT
3.9 Treatment of reports submitted by entities mentioned in Article 2(2) and 2(3) of SFTR
3.10 Identification of a CSD participant
3.11 Action Types
3.12 Mapping business events to action types and levels
3.13 Treatment of reports submitted by entities mentioned in Article 2(2) and 2(3) of SFTR
3.14 Determining counterparty side
3.15 Price and value fields
3.16 Reporting of CFI for a security used as collateral
3.17 Backloading
3.18 UTI generation and structure
3.19 Identifying and reporting on beneficiaries
3.20 Identification of issuer of securities and securities
3.21 Procedure when a counterparty undergoes a corporate action
3.22 Reporting in the phased-in period
4 SFTR Tables of fields
4.1 Table 1 Counterparty data
4.2 Reporting of action types at transaction and position level
4.3 Table 2 Loan data
4.4 Table 2 Collateral data
4.5 Margin data
4.6 Reuse data, cash reinvestment and funding sources
5 Rejection feedback
6 Reconciliation feedback
7 How to provide information to authorities
7.1 Timelines for setting up data access
7.2 Operational arrangements for data access
8 Cost-benefit analysis