121. Counterparties should report, where relevant, linking IDs to allow for identification of reports pertaining to the same lifecycle events. The linking IDs envisaged for that purpose are following:

a. Prior UTI (Field 3 of Table 2)

b. Subsequent position UTI (Field 4 of Table 2)

c. PTRR ID (Field 5 of Table 2)

122. Prior UTI should be used in the case of those life cycle events where a single derivative is terminated and one or more new derivatives are created. In such cases the prior UTI, i.e. the UTI of the derivative that was terminated, should be populated in field 4 of Table 2 in the reports pertaining to all the derivatives created due to the lifecycle event. In particular, the prior UTI will be applicable in the following events:

a. Step-in

b. Clearing (unless the derivative was concluded on a trading venue or a third-country organised trading platform and cleared by a CCP on the same day)

c. Exercise d. Allocation

e. Corporate event (in the case of split)

123. Subsequent position UTI should be reported when a derivative is included into position (and reported either with action type 'Position component' or action type 'Terminate' and event type 'Inclusion in position'). It should contain the UTI of the position in which this derivative is included.