[ESMA74-362-2281 ] Guidelines for reporting under EMIR

Following the publication of a final report (eventid=18921) in this context, ESMA has now published corresponding final „Guidelines for reporting under EMIR“. Concurrently, ESMA has also published translated versions of the document in all EU member state languages.
To recall, the guidelines cover a wide range of topics relating to reporting, data quality, and data access under EMIR-REFIT, including the following – as quoted:
– transition to reporting under the new rules;
– the number of reportable derivatives;
– intragroup derivatives exemption from reporting;
– delegation of reporting and allocation of responsibility for reporting;
– reporting logic and the population of reporting fields;
– reporting of different types of derivatives;
– guidance which aim to ensure high data quality by the counterparties and the TRs;
– construction of the Trade State Report and reconciliation of derivatives by the TRs; and
– data access.
The final guidelines will apply from 29 April 2024.