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Guidelines for reporting under EMIR (ESMA74-362-2281)1 Legislative references, abbreviations and definitions1 Scope (paras. 1-3)2 Purpose (para. 4)3 General Principles (paras. 5-403)3.1 Transition to reporting under the RTS and ITS on reporting (paras. 5-18)3.2 Determining the number of reportable derivatives (paras. 19-55)3.2.1 Reportable products (paras. 19-32)3.2.2 Reporting obligation with regards to the parties involved in the trade (paras. 33-44)3.2.3 Reportability in specific scenarios (paras. 45-55)3.3 Intragroup exemption from reporting (paras. 56-70)3.4 Allocation of responsibility for reporting (paras. 71-90)3.4.1 General clarifications (para. 71)3.4.2 FC trading with NFC (paras. 72-84)3.4.3 CCP (para. 85)3.4.4 Funds (UCITS, AIF and IORP that, in accordance with national law, does not have legal personality) (paras. 86-90)3.5 Delegation of reporting (paras. 91-97)3.6 Reporting of lifecycle events (paras. 99-129)3.6.1 Action types (paras.99-118)3.6.2 Action types and event types combinations (paras. 119-124)3.6.3 Lifecycle events and use of linking IDs (Prior UTI, PTRR ID, Subsequent position UTI) (paras. 125-129)3.7 Reporting at position level (paras. 130-152)3.8 Reporting of on-venue derivatives (paras. 153-167)3.9 Timely reporting of conclusion, modification and termination of a derivative (paras. 168-187)3.9.1 Conclusion of a derivative (paras. 169-172)3.9.2 Modification or correction of a derivative (paras. 173-176)3.9.3 Reporting of margin and valuation updates (paras. 177-180)3.9.4 Termination of a derivative (paras. 181-187)3.10 Mapping business events to action types and levels (paras. 188-191)3.11 UTI generation (paras. 192-198)3.12 Determining counterparty side (paras. 199-206)3.13 Identification of counterparties (paras. 207-222)3.14 Procedure when a counterparty undergoes a corporate action (paras. 223-239)3.15 Identification and classification of products (paras. 240-245)3.16 Identification of underlying (paras. 246-248)3.17 Price, notional and quantity fields (paras. 249-271)3.18 Reporting of valuations (paras. 272-289)3.19 Reporting of margins (paras. 290-315)3.20 Identification of the trading venue (paras. 316-325)3.21 Fields related to clearing (paras. 326-334)3.22 Fields related to confirmation (paras. 335-339)3.23 Fields related to settlement (paras. 340-342)3.24 Reporting of regular payments (paras. 343-347)3.25 Reporting of other payments (paras. 348-354)3.26 Dates and timestamps fields (paras. 355-367)3.27 Reporting of derivatives on crypto-assets (paras. 368-371)3.28 Reporting of complex products (paras. 372-379)3.29 Ensuring data quality by counterparties (paras. 380-403)4 Reporting per product type (paras. 404-482)4.1 Reporting of IRS (paras. 407-410)4.2 Reporting of swaptions (paras. 411-413)4.2.1 Swaption on a fixed-to-floating IRS (para. 414)4.3 Reporting of other IR products (paras. 415-420)4.4 Reporting of FX swaps and forwards (paras. 421-423)4.4.1 FX swaps (spot-forward and forward-forward) (paras. 424-425)4.4.2 Compression of the near leg of the FX swap (426-429)4.4.3 FX option (paras. 430-431)4.4.4 Additional considerations on the reporting of currencies (para. 432)4.5 Reporting of NDFs (para. 433)4.5.1 NDF (paras. 434-437)4.6 Reporting of CFDs (paras. 438-444)4.6.1 CFD (para. 445)4.7 Reporting of equity derivatives (paras. 446-454)4.7.1 Dividend swap (paras. 455-456)4.8 Reporting of credit derivatives (paras. 457-474)4.8.1 CDS (para. 475)4.9 Reporting of commodity derivatives (paras. 476-481)4.9.1 Electricity future (para. 482)5 EMIR Tables of fields (paras. 483-551)5.1 Table 1 Counterparty data (paras. 487-490)5.1.1 Cleared Option between FCs (ETD) (paras. 491-492)5.1.2 Cleared Option between FCs with voluntary delegation agreement (ETD) (paras. 493-495)5.1.3 Non-Cleared Option between FCs (para. 496)5.1.4 OTC Option between NFC - and FC (para. 497)5.1.5 OTC Option between NFC - and NFC + (para. 498)5.1.6 OTC Contract type which requires the population of fields 'Direction of Leg 1' and 'Direction of Leg 2' between FCs (para. 499)5.2 Table 2 Common data (paras. 500-501)5.2.1 Reporting of action types at trade and position level (paras. 502-520)5.2.2 Other reportable details (paras. 521-546)5.3 Table 3 Margin data (paras. 547-551)5.3.1 Reporting of margin update for a new uncollateralised derivative (para. 549)5.3.2 Reporting of margin for a new derivative collateralized at portfolio level (para. 550)5.3.3 Reporting of margin update at an individual transaction level for an uncleared derivative (para. 551)6 Guidelines on derivatives data management (paras. 552-687)6.1 Trade State Report (paras. 552-590)6.1.1 Introduction (paras. 552-557)6.1.2 Treatment of event date (paras. 558-565)6.1.3 Uniqueness of derivatives and special fields (paras. 566-570)6.1.4 Treatment of action type 'Revive'. (paras. 571-577)6.1.5 Reporting with action type 'EROR' and 'REVI' (paras. 578-579)6.1.6 Inclusion in the TSR of schedule information (paras. 580-585)6.1.7 Dead derivatives (paras. 586-590)6.2 Reconciliation (paras. 591-604)6.2.1 Scope of data subject to reconciliation (paras. 591-594)6.2.2 Position-level vs trade-level reconciliation (para. 595)6.2.3 Reconciliation of valuation (paras. 598-601)6.2.4 Derivatives with two legs (paras. 602-603)6.2.5 Reconciliation of schedule information (para. 604)6.3 Data Quality feedback (paras. 605-662)6.3.1 Rejection feedback (paras. 605-624)6.3.2 Warnings feedback (paras. 625-650)6.3.3 Reconciliation feedback (paras. 651-662)6.4 Data access (paras. 663-687)6.4.1 Operational aspects (paras. 663-678)6.4.2 Template form for data access (paras. 679-686)6.4.3 EMIR fields for data filtering (para. 687)
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Version date: 23 October 2023 - onwards

6.2.5 Reconciliation of schedule information (para. 604)

604. TRs should only reconcile the data on schedule fields that are included in the TSR. This approach is aligned with the one described in section 6.1.6 Inclusion in the TSR of schedule information.

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