Who?

1. These Guidelines will apply to financial and non-financial counterparties to derivatives as defined in Articles 2(8) and 2(9) of EMIR, to trade repositories (TRs) as defined in Article 2(2) of EMIR and to competent authorities.

What?

2. These Guidelines will apply in relation to the derivatives reporting obligation as stated in Article 9 of EMIR and the TRs' obligations under Articles 78 and 81 of EMIR.

When?

3. These Guidelines will apply from 29 April 2024.