EMIR mandates reporting of all derivatives to Trade Repositories (TRs). TRs centrally collect and maintain the records of all derivative contracts. They play a central role in enhancing the transparency of derivative markets and reducing risks to financial stability.

Reporting

Rules and guidance on implementing EMIR provisions

ESMA has developed detailed rules and guidance on reporting, registering, and accessing data.

What needs to be reported to TRs

• Regulatory technical standards

• Implementing technical standards

• revised Regulatory technical standards (applicable from 1 November 2017)

• revised Implementing technical standards (applicable from 1 November 2017)

• revised Implementing technical standards (applicable from 11 April 2019) - Please see Article 6 on page 5 and Annex II on page 25 and ff.

• Regulatory technical standards on reporting under EMIR REFIT (applicable from 29 April 2024)

• Implementing technical standards on reporting under EMIR REFIT (applicable from 29 April 2024)

Legal entity identifier (LEI) codes should be used to identify counterparties which are legal entities. LEI can be issued by any of the Local Operating Units (LOU) of the global entity identifier system (GLEIS).