Skip to main content
What's new
All What's new
European
What's new - All
<hr>
What's new - last 24 hrs
What's new - last 7 days
What's new - last 30 days
<hr>
New EU Legislation
European Commission
European Banking Authority
European Securities and Markets Authority
European Insurance and Occupational Pensions Authority
<hr>
Consultations and similar
Commentaries
<hr>
Downloads and Exports
Latest news by Topics
International
What's new - All
<hr>
What's new - last 24 hrs
What's new - last 7 days
What's new - last 30 days
<hr>
Bank for International Settlements
Basel Committee on Banking Supervision
Egmont Group
International Association of Insurance Supervisors
International Monetary Fund
<hr>
Consultations and similar
Commentaries
<hr>
Downloads and Exports
Latest news by Topics
Downloads and Exports
Legislation
EU Legislation
EU Legislation - Search
EU Legislation - What's new
<hr>
Directives
Regulations
Proposals
Drafts
<hr>
Latest EU Legislation
Recent effective dates
Upcoming effective dates
Organisations
Commentaries
Consultations
<hr>
Closing soon
Recently closed
Sanctioned regimes
All - Documents by sanctioned regimes
<hr>
Haiti
ISIL (Da'esh) and Al-Qaida organisations
Iran
Iraq
Russia/Ukraine-related
Russian Harmful Foreign Activities
Syria
<hr>
IFRSs
What's new - International Accounting Standards
<hr>
IFRSs
IFRS Sustainability Disclosure Standards
IAS
<hr>
All IASB material
<hr>
Consultations - IFRS Foundation & IASB
<hr>
Commentaries
Regulatory calendar
View - Full calendar
<hr>
Future years - 2025
Future years - 2026
<hr>
Past years - 2024
Past years - 2023
Past years - 2022
Past years - 2021
Past years - all
Quicklinks
Accounting, Auditing, Actuarial
European Law
International Accounting Standards
International Material
Sanctions
More
Username
Password
Log in
Request a trial
anonymous
My details
Change password
Subscription details
<hr>
Page change alerts
<hr>
Previous searches
Recently viewed
European
ESMA - European Securities and Markets Authority
Consultations
2021
Information
Table of Contents
Table of Contents
Expand all headings
Collapse all headings
Expand side bar
Collapse side bar
Consultation paper - Draft Guidelines for Reporting under EMIR (ESMA74-362-1893)
Responding to this paper
1 Legislative references, abbreviations and definitions
2 Executive Summary
3 Scope
4 Purpose
5 General Principles
5.1 Transition to reporting under the draft RTS and ITS on reporting
5.2 Determining the number of reportable derivatives
5.2.1 Reportable products
5.2.2 Reporting obligation with regards to the parties involved in the trade
5.2.3 Reportability in specific scenarios
5.3 Intragroup exemption from reporting
5.4 Allocation of responsibility for reporting
5.4.1 General clarifications
5.4.2 FC trading with NFC
5.4.3 CCP
5.4.4 Funds (UCITS, AIF and IORP that, in accordance with national law, does not have legal personality)
5.5 Delegation of reporting
5.6 Reporting of lifecycle events
5.6.1 Action types
5.6.2 Sequences of action types
5.6.3 Action types and event types combinations
5.6.4 Lifecycle events and use of linking IDs (Prior UTI, PTRR ID, Subsequent position UTI)
5.7 Reporting at position level
5.8 Reporting of on-venue derivatives
5.9 Timely reporting of conclusion, modification and termination of a derivative
5.10 Mapping business events to action types and levels
5.11 UTI generation
5.12 Determining counterparty side
5.13 Identification of counterparties
5.14 Procedure when a counterparty undergoes a corporate action
5.15 Identification of products
5.16 Identification of underlying
5.17 Price, notional and quantity fields
5.18 Reporting of valuations
5.19 Reporting of margins
5.20 Identification of the trading venue
5.21 Fields related to clearing
5.22 Fields related to confirmation
5.23 Fields related to settlement
5.24 Reporting of regular payments
5.25 Reporting of other payments
5.26 Dates and timestamps fields
5.27 Reporting of derivatives on crypto assets
5.28 Reporting of complex products
5.29 Ensuring data quality by counterparties
6 Reporting per product type
6.1 Reporting of IRS
6.2 Reporting of swaptions
6.3 Reporting of other IR products
6.4 Reporting of FX swaps and forwards
6.4.1 Additional considerations on the reporting of currencies
6.5 Reporting of NDFs
6.6 Reporting of CFDs
6.7 Reporting of equity derivatives
6.8 Reporting of credit derivatives
6.9 Reporting of commodity derivatives
7 EMIR Tables of fields
7.1 Table 1 Counterparty data
7.1.1 Cleared Option between FCs
7.1.2 Cleared Option between FCs with voluntary delegation agreement
7.1.3 Non-Cleared Option between FCs
7.1.4 OTC Option between NFC - and FC
7.1.5 OTC Option between NFC - and NFC +
7.1.6 OTC Contract type which requires the population of fields Direction of Leg 1 and Direction of Leg 2 between FCs
7.2 Table 2 Common data
7.2.1 Reporting of action types at trade and position level
7.2.2 Other reportable details
7.3 Margin data
8 Guidelines on derivatives data management
8.1 Trade State Report
8.1.1 Introduction
8.1.2 Treatment of event date
8.1.3 Uniqueness of derivatives and special fields
8.1.4 Treatment of action type "Revive".
8.1.5 Reporting with action type"EROR"
8.1.6 Inclusion in the TSR of notional schedules and other payments
8.1.7 Dead derivatives
8.2 Reconciliation
8.2.1 Scope of data subject to reconciliation
8.2.2 Position-level vs trade-level reconciliation
8.2.3 Reconciliation of valuation
8.2.4 Derivatives with two legs
8.2.5 Reconciliation of notional schedules and other payments
8.2.6 Derivatives between two Systematic internalisers
8.3 Data Quality feedback
8.3.1 Rejection feedback
8.3.2 Warnings feedback
8.3.3 Reconciliation feedback
8.3.4 Revive
8.4 Data access
8.4.1 Operational aspects
8.4.2 Template form for data access
9 Annex List of questions
Document Overview
Document Overview
Tools
Set document view date
Set a date to view the document
Date-Stamp
Set the date
Text comparison
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 23rd December 2024
Excel export
Export
Export line by line
Export provision to provision
Report template
Report template
Create report template
Notification
Alert me to changes
Monitor this document
Alert me to changes
You will receive an email notification when your chosen page or document has an amendment, proposed amendment or comes into force.
Manage alerts
Bookmark
Bookmarks
This page
This bookmark has been promoted to your quicklinks.
This document
This bookmark has been promoted to your quicklinks.
Manage bookmarks
Search within this document
Search within this document
GO
View previous searches
Share / Source link
Share
Get page link
Share via email application
Get direct link
https://service.betterregulation.com/document/525856
Consultation paper - Draft Guidelines for Reporting under EMIR (ESMA74-362-1893)
5 General Principles
5.2 Determining the number of reportable derivatives
Previous
Next
5.2 Determining the number of reportable derivatives
Closed
30 September 2021
5.2.1 Reportable products
5.2.2 Reporting obligation with regards to the parties involved in the trade
5.2.3 Reportability in specific scenarios
Previous
Next
Log in
Username
Password
Remember me
Log in
Request a trial
The best way to experience Better Regulation is to try it - free and without obligation.
Take a trial