Reporting of the price

249. When reporting derivative contracts, in accordance with Article 6(2) of the RTS on reporting, counterparties should utilise field 2.48 'Price' only when price information is not included in another field of the report.

250. According to Article 6(1) of the RTS on reporting, counterparties should populate field 2.48 when reporting the following derivative types:

a. swaps with periodic payments relating to commodities (fixed price to be populated in field 2.48);

b. forwards relating to commodities or equities (forward price of the underlying to be populated in field 2.48);

c. swaps relating to equities, or contracts for difference (initial price of the underlying to be populated in field 2.48).

251. The list in Article 6(1) of the RTS on reporting is not exhaustive. When there are derivatives where the price is not specified in another field, 'Price' field should be populated. Examples of such derivatives include futures relating to commodities or equities, where forward price of the underlying is to be reported in the 'Price' field.

252. However, field 2.48 is not applicable and should not be populated when reporting one of the following derivative types: