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Version date: 17 December 2020 - onwards

4.5 Reporting of outstanding derivatives under the revised rules (paras. 475-492)

475. The revised technical standards on reporting introduce new reportable details (e.g. 'Option premium amount'), make some of the existing fields more granular (e.g. 'Commodity base') and enhance the formats of some of the existing fields (e.g. introducing standardised codes for the 'Master Agreement type'). Following to the date of application of the revised technical standards (hereinafter "reporting start date" or "RSD"), all the reports submitted by the counterparties to the TRs will have to comply with the amended requirements. This concerns in particular the reports of derivatives concluded after the RSD but also any modifications or terminations sent after that date, irrespective of when the derivative that is modified or terminated was concluded.