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Final Report - Guidelines for reporting under EMIR (ESMA74-362-2281)1 Legislative references, abbreviations and definitions2 Executive Summary3 Summary of feedback received to public consultation (paras. 1-502)3.1 General Principles (paras. 1-342)3.2 Reporting per product type (paras. 343-392)3.3 EMIR Tables of fields (paras. 393-425)3.4 Guidelines on derivatives data management (paras. 426-502)4 Cost-benefit analysis5 Advice of the Securities and Markets Stakeholders GroupAnnex: Guidelines for reporting under EMIR1 Legislative references, abbreviations and definitions2 Scope (paras. 1-3)3 Purpose (para. 4)4 General Principles (paras. 5-403)4.1 Transition to reporting under the RTS and ITS on reporting (paras. 5-18)4.2 Determining the number of reportable derivatives (paras. 19-55)4.3 Intragroup exemption from reporting (paras. 56-70)4.4 Allocation of responsibility for reporting (paras. 71-90)4.5 Delegation of reporting (paras. 91-98)4.6 Reporting of lifecycle events (paras. 99-129)4.7 Reporting at position level  (paras. 130-152)4.8 Reporting of on-venue derivatives (paras. 153-167)4.9 Timely reporting of conclusion, modification and termination of a derivative (paras. 168-187)4.10 Mapping business events to action types and levels (paras. 188-191)4.11 UTI generation (paras. 192-198)4.12 Determining counterparty side (paras. 199-206)4.13 Identification of counterparties (paras. 207-222)4.14 Procedure when a counterparty undergoes a corporate action (paras. 223-239)4.15 Identification and classification of products (paras. 240-245)4.16 Identification of underlying (paras. 246-248)4.17 Price, notional and quantity fields (paras. 249-271)4.18 Reporting of valuations (paras. 272-289)4.19 Reporting of margins (paras. 290-315)4.20 Identification of the trading venue (paras. 316-325)4.21 Fields related to clearing (paras. 326-334)4.22 Fields related to confirmation (paras. 335-339)4.23 Fields related to settlement (paras. 340-342)4.24 Reporting of regular payments (paras. 343-347)4.25 Reporting of other payments (paras. 348-354)4.26 Dates and timestamps fields (paras. 355-367)4.27 Reporting of derivatives on crypto-assets (paras. 368-371)4.28 Reporting of complex products (paras. 372-379)4.29 Ensuring data quality by counterparties (paras. 380-403)5 Reporting per product type (paras. 404-482)5.1 Reporting of IRS (paras. 407-410)5.2 Reporting of swaptions (paras. 411-414)5.3 Reporting of other IR products (paras. 415-420)5.4 Reporting of FX swaps and forwards (paras. 421-432)5.5 Reporting of NDFs (paras. 433-437)5.6 Reporting of CFDs (paras. 438-445)5.7 Reporting of equity derivatives (paras. 446-456)5.8 Reporting of credit derivatives (paras. 457-475)5.9 Reporting of commodity derivatives (paras. 476-482)6 EMIR Tables of fields (paras. 483-551)6.1 Table 1 Counterparty data (paras. 487-499)6.2 Table 2 Common data (paras. 500-546)6.3 Table 3 Margin data (paras. 547-551)7 Guidelines on derivatives data management (paras. 552-687)7.1 Trade State Report (paras. 552-590)7.2 Reconciliation (paras. 591-604)7.3 Data Quality feedback (paras. 605-662)7.4 Data access (paras. 663-687)
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Version date: 20 December 2022 - onwards

1 Legislative references, abbreviations and definitions

Legislative references

EMIR

Regulation (EU) 648/2012 of the European Parliament and Council on OTC derivatives, central counterparties and trade repositories - European Market Infrastructures Regulation [OJ L 201, 27.7.2012, p.1]

SFTR

Regulation (EU) 2015/2365 of the European Parliament and of the Council of 25 November 2015 on transparency of securities financing transactions and of reuse and amending Regulation (EU) No 648/2012 [OJ L 337, 23.12.2015, p.1] - Securities Financing Transactions Regulation

RTS on reporting

Commission Delegated Regulation (EU) No 2022/1855 of 10 June 2022 supplementing Regulation (EU) No 648/2012 of the European Parliament and of the Council on OTC derivatives, central counterparties and trade repositories with regard to regulatory technical standards specifying the minimum details of the data to be reported to trade repositories and the type of reports to be used [OJ L 262, 7.10.2022, p. 1]

ITS on reporting

Commission Implementing Regulation (EU) No 2022/1860 of 10 June 2022 laying down implementing technical standards for the application of Regulation (EU) No 648/2012 of the European Parliament and of the Council on OTC derivatives, central counterparties and trade repositories, with regard to the standards, formats, frequency and methods and arrangements for reporting and repealing Implementing Regulation (EU) No 1247/2012 [OJ L 262, 7.10.2022, p.68.]

RTS on registration

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