85. EMIR stipulates in Article 9(1f) that the counterparties and CCPs that are subject to the reporting obligation may delegate that reporting obligation. In case of delegation of reporting, the delegating counterparty should provide the report submitting entity with all the details of the derivative contracts and it is responsible for ensuring that those details are correct. The processes and timelines should in case of delegation be the same as in the case of allocation of responsibility for reporting described in the section 5.4. It should also be mentioned that EU counterparties should carefully assess any risks that might be posed to their compliance with the reporting obligations in case of delegation of reporting to a non-EU report submitting entity.