143. Counterparties that decide to report on a preceding RSD should report complete and accurate details of the relevant backloaded transactions, including the daily update of the collateral with action type "COLU". If they report a portion of their SFTs, they should report complete and accurate details of the margin and reuse data in Tables 3 and 4 of the Annex to the TS on reporting.
144. In case both counterparties are covered by the relevant RSD, to minimise reconciliation breaks, they should agree on which day they backload the SFTs. In any case, the reporting of the backloading transactions should be done by RSD+190. If a reporting counterparty for whom the RSD has not yet kicked in decides to report backloading transactions, it should ensure that each SFT that is reported as per paragraph 146.
145. Should the counterparties decide so, full reporting of backloaded SFTs, i.e. reporting of all SFTs that are open at a given point in time after the first RSD before the aforementioned
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