4.3.1 Reporting of event date
Q46. Do you agree with the approach to reporting event date? Please detail the reasons for your response and include a reference to the specific table.
373. ESMA proposed in the CP that counterparties should populate the Field "Event date" as follows:
a. the conclusion of the SFT should be reported in relation to when the SFT was concluded, even if then it did not settle afterwards;
b. the modification of elements to the SFT, including the collateral data, should be reported as the date on which the modification takes place.
374. Counterparties should be mindful that the information reported with regards to a given event date should allow authorities to have a clear view on the exposures arising from a given (set of) SFTs as of the close of the day for which the SFT refers to.
375. The majority of the respondents asked for clarification with regard to the population of the Field "Event date". Many respondents raised the question of how back-dated changes a
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