91. Besides the allocation of responsibility stemming from EMIR Article 9(1a)-(1d) and covered by section 3.4, EMIR stipulates in Article 9(1f) that the counterparties and CCPs that are subject to the reporting obligation may delegate that reporting obligation, this includes any task (individually and separately) related to the reporting of data. In case of delegation of reporting, the delegating counterparty should provide the report submitting entity with all the details of the derivative contracts and it is responsible for ensuring that those details are correct. The processes and timelines should in case of delegation be the same as in the case of allocation of responsibility for reporting described in the section 3.4. Although at the technical level there are many similarities and common processing aspects between the allocation of responsibility and delegation of reporting, legally they are different and independent reporting scenarios. It should also be mentioned that EU counterparties should carefully assess any risks that might be posed to their compliance with the reporting obligations in case of delegation of reporting to a non- EU report submitting entity.