4.4.1.3 (Early) termination date (para. 254)
254. The CDE guidance includes in the definition of 'Early termination date' a series of examples of circumstances triggering early termination. This is not the case with the definition of 'Termination date' under the current RTS on reporting. ESMA does not intend to include examples specified in the CDE guidance within the definition of the field, however, considers that these examples correctly indicate in which circumstances early termination should be reported. Otherwise ESMA aligned the definition of the 'Termination date' with the one included in the CDE guidance. This was supported by the respondents Only one respondent did not support the proposal, insisting on the importance of including examples specified in the CDE guidance with a view to increase reconciliation rates and to facilitate entities' compliance with the reporting requirements. As clarified above, ESMA maintained the proposed definition as it is aligned with the CDE definition and intends to provide examples of (early) termination date in the upcoming guidelines on reporting.