Commission Delegated Regulation (EU) 2022/1858 of 10 June 2022 supplementing Regulation (EU) No 648/2012 of the European Parliament and of the Council with regard to regulatory technical standards specifying the procedures for the reconciliation of data between trade repositories and the procedures to be applied by the trade repository to verify the compliance by the reporting counterparty or submitting entity with the reporting requirements and to verify the completeness and correctness of the data reported (Text with EEA relevance)

Verification of derivatives by trade repositories

Article 1

1.   A trade repository shall verify all of the following in a received derivative report: (a) the identity of the report submitting entity as referred to in field 2 of Table 1 and field 2 of Table 3 of the Annex to Commission Implementing Regulation (EU) 2022/1860  ( 3 ) ; (b) that the XML template used to report a derivative complies with the ISO 20022 methodology in accordance with Article 1 of Implementing Regulation (EU) 2022/1860; (c) that the report submitting entity, if different from the entity responsible for reporting as referred to in field 3 of Table 1 and field 3 in Table 3 of the Annex to Implementing Regulation (EU) 2022/1860, is duly authorised to report on behalf of counterparty 1 or the entity responsible for reporting, if different from counterparty 1, as referred to in field 4 of Table 1 and field 4 in Table 3 of the Annex to Implementing Regulation (EU) 2022/1860; (d) that the same derivative has not been submitted previously; (e) that a derivative report with action type ‘Modification’, ‘Margin Update’, ‘Valuation’, ‘Correction’, ‘Error‘ or ‘Terminate’ relates to a previously submitted derivative; (f) that a derivative report with action type ‘Modification’ does not relate to a derivative that has been reported as cancelled with action type ‘Error’ which has not been subsequently reported with action type ‘Revive’; (g) that a derivative report does not include the action type ‘New’ in respect of a derivative that has previously been reported; (h) that a derivative report does not include the action type ‘Position component’ in respect of a derivative that has previously been reported; (i) that a derivative report does not purport to modify the details of fields ‘Counterparty 1’ or ‘Counterparty 2’ to a previously reported derivative; (j) that a derivative report does not purport to modify an existing derivative by specifying an effective date later than the reported maturity date of the derivative; (k) that a derivative reported with action type ‘Revive’ relates to a previously submitted derivative report with action type ‘Error’ or ‘Terminate’ or to a derivative that has matured; (l) the correctness and completeness of the derivative report. 2.   A trade repository shall reject a derivative report that does not comply with one of the requirements set out in paragraph 1 and assign to it one of the rejection categories set out in Table 1 of the Annex. 3.   A trade repository shall provide the report submitting entities with detailed information on the results of the data verification referred to in paragraph 1 within sixty minutes after it has received a derivative report. A trade repository shall provide those results in an XML format and a template in accordance with the ISO 20022 methodology. The results shall specify reasons for the rejection of a derivative report in accordance with Table 1 of the Annex.

Procedure for updates of Legal Entity Identifiers

Article 2

1.   A trade repository to which a request under Article 8 of Implementing Regulation (EU) 2022/1860 is addressed shall identify the outstanding derivatives referred to in paragraph 2 of Article 2 of Implementing Regulation (EU) 2022/1860 at the time of the corporate restructuring event, where the entity is reported with the identifier used before the corporate restructuring event in the field ‘Counterparty 1’ or ‘Counterparty 2’, as informed in the relevant request. It shall replace the old identifier with the new Legal Entity Identifier (‘LEI’) in the reports relating to all those derivatives at the time of the event referred to in Article 8 of Implementing Regulation (EU) 2022/1860 pertaining to that counterparty. A trade repository shall perform the procedure on the update of the identifier at the latest on the day of restructuring or within 30 calendar days as of receipt of the request if reported less than 30 calendar days prior to the date of the corporate restructuring event. 2.   A trade repository shall identify the relevant derivatives referred to in paragraph 2 of Article 2 of Implementing Regulation (EU) 2022/1860 at the time of the corporate restructuring event, where the entity is identified with the old identifier in any of the fields, and replace that identifier with the new LEI. Where a corporate restructuring event relates to an update of the LEI for fields other than ‘Counterparty 1’ or ‘Counterparty 2’, the trade repository shall perform such an update of the relevant derivatives only following a timely confirmation by counterparty 1 or the entity responsible for reporting. 3.   A trade repository shall carry out the following actions: (a) following the receipt of the relevant confirmation under paragraph 2, implement the update of the LEI as of the date referred to in paragraph 1; (b) broadcast the following information at the earliest possibility, and no later than 5 working days after the complete notification is received, to all the other trade repositories and to the reporting counterparties, report submitting entities, entities responsible for reporting involved in the derivatives contracts concerned by the LEI update, and to third parties which have been granted access to information under Article 78(7) of Regulation (EU) No 648/2012, as applicable: (i) the old identifier(s); (ii) the new identifier; (iii) the date as of which the update shall be done; (iv) in case of corporate events affecting a subset of the derivatives outstanding at the date of the event, the list of the unique trade identifiers (UTIs) of the derivatives concerned by the LEI update; (c) notify, at the latest the working day before the date on which the update is applied, the entities listed in Article 81(3) of Regulation (EU) No 648/2012 who have access to the data relating to the derivatives that have been updated, by way of a specific file in machine-readable format: (i) the old identifier(s); (ii) the new identifier; (iii) the date as of which the update shall be done; (iv) in case of corporate events affecting a subset of the derivatives outstanding at the date of the event, the list of the UTIs of the derivatives concerned by the LEI update; (d) record the LEI update in the reporting log. 4.   A trade repository shall not update the LEIs reported for derivatives different from those referred to in paragraph 2 of Article 2 of Implementing Regulation (EU) 2022/1860 at the time of the corporate event.

Reconciliation of data by trade repositories

Article 3

1.   A trade repository shall seek to reconcile a reported derivative by undertaking the steps set out in paragraph 3, provided that all of the following conditions are met: (a) the trade repository has completed the verifications set out in paragraphs 1 and 2 of Article 1; (b) both counterparties to the reported derivative have a reporting obligation pursuant to Article 9 of Regulation (EU) No 648/2012; (c) the trade repository has not received a report with the action type ‘Error’ in respect of the reported derivative, unless such report has been followed by a report with action type ‘Revive’. 2.   A trade repository shall have arrangements in place to ensure the confidentiality of the data when exchanging information with other trade repositories and when providing information to reporting counterparties, report submitting entities, entities responsible for reporting as well as third parties which have been granted access to information under Article 78(7) of Regulation (EU) No 648/2012 about the values for all the fields that are subject to reconciliation. 3.   Where all the conditions of paragraph 1 are met, a trade repository shall undertake the following steps, using the latest reported value for each of the fields in Table 2 of the Annex as of the preceding working day: (a) a trade repository having received a derivative report shall verify whether it has received a corresponding report from or on behalf of the other counterparty; (b) a trade repository that has not received a corresponding derivative report as referred to in point (a) shall attempt to identify the trade repository that has received the corresponding derivative report by communicating to all registered trade repositories the values of the following fields of the reported derivative: ‘Unique Transaction Identifier’, ‘Counterparty 1’ and ‘Counterparty 2’; (c) a trade repository that determines that another trade repository has received a corresponding derivative report referred to in point (a) shall exchange with that trade repository the details of the reported derivative in an XML format and a template developed in accordance with the ISO 20022 methodology; (d) a trade repository shall treat a reported derivative as reconciled where the details of that derivative subject to reconciliation match the details of the corresponding derivative as referred to in point (a) and in accordance with the applicable tolerance limits and relevant dates of application as laid down in Table 2 of the Annex; (e) a trade repository shall subsequently assign values for the reconciliation categories for each reported derivatives transaction, as set out in Table 3 of the Annex; (f) a trade repository shall conclude the steps in points (a) to (e) at the earliest opportunity and shall take no such steps after midnight Universal Coordinated Time on a given working day; (g) a trade repository that cannot reconcile a reported derivative shall seek to match the details of that reported derivative on the following working day. The trade repository shall no longer seek to reconcile the reported derivative thirty calendar days after the derivative is not outstanding. 4.   A trade repository shall confirm the total number of paired derivatives and the number of reconciled derivatives with each trade repository with which it has reconciled derivatives at the end of each working day. A trade repository shall have in place written procedures for ensuring the resolution of all discrepancies identified in this process. 5.   No later than sixty minutes after the conclusion of the reconciliation process as set out in point (f) of paragraph 3, a trade repository shall provide the report submitting entities with the results of the reconciliation process performed by it on the reported derivatives. A trade repository shall provide those results in an XML format and a template developed in accordance with the ISO 20022 methodology, including information on the fields that have not been reconciled.

End-of-day response mechanisms

Article 4

1.   With regard to each working day, a trade repository shall make available to the reporting counterparties, report submitting entities, entities responsible for reporting as well as third parties which have been granted access to information under Article 78(7) of Regulation (EU) No 648/2012, as applicable, the following information on the concerned derivatives, in an XML format and a template developed in accordance with the ISO 20022 methodology: (a) the derivatives reported during that day; (b) the latest trade states of the outstanding derivatives; (c) the derivative reports that have been rejected during that day; (d) the reconciliation status of all reported derivatives subject to reconciliation pursuant to Article 3(1); (e) the outstanding derivatives for which no valuation has been reported, or for which the valuation that was reported is dated more than fourteen calendar days earlier than the day for which the report is generated; (f) the outstanding derivatives for which no margin information has been reported, or for which the margin information that was reported is dated more than fourteen calendar days earlier than the day for which the report is generated; (g) the derivatives that were received on that day with action type ‘New’, ‘Position component’, ‘Modification’ or ‘Correction’ and whose notional amount is abnormal for that class of derivatives. 2.   A trade repository shall provide such information no later than 06:00 Coordinated Universal time on the working day following the day to which the information provided in paragraph 1 refers.

Entry into force and application

Article 5

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union . It shall apply from 29 April 2024.

ANNEXSupplementary provisions

ANNEX Table 1 Reasons for rejection of a derivative report Rejection categories Reason Schema — the derivative has been rejected, because of non-compliant schema. Permission — the derivative has been rejected, because the report submitting entity is not permissioned to report on behalf of the reporting counterparty or the entity responsible for reporting. Logical — the derivative has been rejected, because the action type for the derivative is not logically correct. Business — the derivative is rejected, because the derivative is not complying with one or more content validations. Table 2   Section Field Reconciliation tolerance Reconciliation start date 1 Parties to the derivative Reporting timestamp NA NA 2 Parties to the derivative Report submitting entity ID NA NA 3 Parties to the derivative Entity responsible for reporting NA NA 4 Parties to the derivative Counterparty 1 (Reporting counterparty) Same as field 9 in this table Start date of the reporting obligation 5 Parties to the derivative Nature of counterparty 1 NA NA 6 Parties to the derivative Corporate sector of counterparty 1 NA NA 7 Parties to the derivative Clearing threshold of counterparty 1 NA NA 8 Parties to the derivative Counterparty 2 identifier type NA NA 9 Parties to the derivative Counterparty 2 Same as field 4 in this table Start date of the reporting obligation 10 Parties to the derivative Country of counterparty 2 NA NA 11 Parties to the derivative Nature of counterparty 2 NA NA 12 Parties to the derivative Corporate sector of counterparty 2 NA NA 13 Parties to the derivative Clearing threshold of counterparty 2 NA NA 14 Parties to the derivative Reporting obligation of counterparty 2 NA NA 15 Parties to the derivative Broker ID NA NA 16 Parties to the derivative Clearing member NA NA 17 Parties to the derivative Direction Opposite Start date of the reporting obligation 18 Parties to the derivative Direction of leg 1 Opposite Start date of the reporting obligation 19 Parties to the derivative Direction of leg 2 Opposite Start date of the reporting obligation 20 Parties to the derivative Directly linked to commercial activity or treasury financing NA NA 1 Section 2a - Identifiers and links UTI No Start date of the reporting obligation 2 Section 2a - Identifiers and links Report tracking number No Start date of the reporting obligation 3 Section 2a - Identifiers and links Prior UTI (for one-to-one and one-to-many relations between transactions) No Two years after the start date of the reporting obligation 4 Section 2a - Identifiers and links Subsequent position UTI No Two years after the start date of the reporting obligation 5 Section 2a - Identifiers and links Post Trade Risk Reduction (PTRR) ID NA NA 6 Section 2a - Identifiers and links Package identifier NA NA 7 Section 2b – Contract information International Securities Identification Number (ISIN) No Start date of the reporting obligation 8 Section 2b – Contract information Unique product identifier (UPI) No Start date of the reporting obligation 9 Section 2b – Contract information Product classification No Start date of the reporting obligation 10 Section 2b – Contract information Contract type No Start date of the reporting obligation 11 Section 2b – Contract information Asset class No Start date of the reporting obligation 12 Section 2b – Contract information Derivative based on crypto-assets No Two years from the start date of the reporting obligation 13 Section 2b – Contract information Underlying identification type No Start date of the reporting obligation 14 Section 2b – Contract information Underlying identification No Start date of the reporting obligation 15 Section 2b – Contract information Indicator of the underlying index Yes Two years from the start date of the reporting obligation 16 Section 2b – Contract information Name of the underlying index Yes Two years from the start date of the reporting obligation 17 Section 2b – Contract information Custom basket code No Two years from the start date of the reporting obligation 18 Section 2b – Contract information Identifier of the basket’s constituents Yes Two years from the start date of the reporting obligation 19 Section 2b – Contract information Settlement currency 1 No Two years from the start date of the reporting obligation 20 Section 2b – Contract information Settlement currency 2 No Two years from the start date of the reporting obligation 21 Section 2c – Valuation Valuation amount Yes Two years from the start date of the reporting obligation 22 Section 2c – Valuation Valuation currency No Two years from the start date of the reporting obligation 23 Section 2c – Valuation Valuation timestamp NA NA 24 Section 2c – Valuation Valuation method No Two years from the start date of the reporting obligation 25 Section 2c – Valuation Delta Yes Two years from the start date of the reporting obligation 26 Section 2d - Collateral Collateral portfolio indicator NA NA 27 Section 2d - Collateral Collateral portfolio code NA NA 28 Section 2e - Risk mitigation / Reporting Confirmation timestamp Yes Start date of the reporting obligation 29 Section 2e - Risk mitigation / Reporting Confirmed No Start date of the reporting obligation 30 Section 2f - Clearing Clearing obligation Yes Start date of the reporting obligation 31 Section 2f - Clearing Cleared No Start date of the reporting obligation 32 Section 2f - Clearing Clearing timestamp Yes Start date of the reporting obligation 33 Section 2f - Clearing Central counterparty No Start date of the reporting obligation 34 Section 2g - Details on the transaction Master Agreement type Yes Start date of the reporting obligation 35 Section 2g - Details on the transaction Other master agreement type NA NA 36 Section 2g - Details on the transaction Master Agreement version No Start date of the reporting obligation 37 Section 2g - Details on the transaction Intragroup No Start date of the reporting obligation 38 Section 2g - Details on the transaction PTRR No Start date of the reporting obligation 39 Section 2g - Details on the transaction Type of PTRR technique No Start date of the reporting obligation 40 Section 2g - Details on the transaction PTRR service provider No Start date of the reporting obligation 41 Section 2g - Details on the transaction Venue of execution No Start date of the reporting obligation 42 Section 2c - Details on the transaction Execution timestamp Yes Start date of the reporting obligation 43 Section 2c - Details on the transaction Effective date No Start date of the reporting obligation 44 Section 2c - Details on the transaction Expiration date No Start date of the reporting obligation 45 Section 2c - Details on the transaction Early termination date No Start date of the reporting obligation 46 Section 2c - Details on the transaction Final contractual settlement date No Start date of the reporting obligation 47 Section 2c - Details on the transaction Delivery type No Start date of the reporting obligation 48 Section 2g - Details on the transaction Price Yes Start date of the reporting obligation 49 Section 2g - Details on the transaction Price currency No Start date of the reporting obligation 50 Section 2g - Details on the transaction Unadjusted effective date of the price No Two years from the start date of the reporting obligation 51 Section 2g - Details on the transaction Unadjusted end date of the price No Two years from the start date of the reporting obligation 52 Section 2g - Details on the transaction Price in effect between the unadjusted effective date and the end date Yes Two years from the start date of the reporting obligation 53 Section 2g - Details on the transaction Package transaction price Yes Two years from the start date of the reporting obligation 54 Section 2g - Details on the transaction Package transaction price currency No Two years from the start date of the reporting obligation 55 Section 2g - Details on the transaction Notional amount of leg 1 Yes Start date of the reporting obligation 56 Section 2g - Details on the transaction Notional currency 1 No Start date of the reporting obligation 57 Section 2g - Details on the transaction Effective date of the notional amount of leg 1 No Start date of the reporting obligation 58 Section 2g - Details on the transaction End date of the notional amount of leg 1 No Start date of the reporting obligation 59 Section 2g - Details on the transaction Notional amount in effect on associated effective date of leg 1 Yes Start date of the reporting obligation 60 Section 2g - Details on the transaction Total notional quantity of leg 1 Yes Start date of the reporting obligation 61 Section 2g - Details on the transaction Effective date of the notional quantity of leg 1 No Start date of the reporting obligation 62 Section 2g - Details on the transaction End date of the notional quantity of leg 1 No Start date of the reporting obligation 63 Section 2g - Details on the transaction Notional quantity in effect on associated effective date of leg 1 Yes Start date of the reporting obligation 64 Section 2g - Details on the transaction Notional amount of leg 2 Yes Start date of the reporting obligation 65 Section 2g - Details on the transaction Notional currency 2 No Start date of the reporting obligation 66 Section 2g - Details on the transaction Effective date of the notional amount of leg 2 No Start date of the reporting obligation 67 Section 2g - Details on the transaction End date of the notional amount of leg 2 No Start date of the reporting obligation 68 Section 2g - Details on the transaction Notional amount in effect on associated effective date of leg 2 Yes Start date of the reporting obligation 69 Section 2g - Details on the transaction Total notional quantity of leg 2 Yes Start date of the reporting obligation 70 Section 2g - Details on the transaction Effective date of the notional quantity of leg 2 No Start date of the reporting obligation 71 Section 2g - Details on the transaction End date of the notional quantity of leg 2 No Start date of the reporting obligation 72 Section 2g - Details on the transaction Notional quantity in effect on associated effective date of leg 2 Yes Start date of the reporting obligation 73 Section 2g - Details on the transaction Other payment type No Two years from the start date of the reporting obligation 74 Section 2g - Details on the transaction Other payment amount Yes Two years from the start date of the reporting obligation 75 Section 2g - Details on the transaction Other payment currency No Two years from the start date of the reporting obligation 76 Section 2g - Details on the transaction Other payment date No Two years from the start date of the reporting obligation 77 Section 2g - Details on the transaction Other payment payer Yes Two years from the start date of the reporting obligation 78 Section 2g - Details on the transaction Other payment receiver Yes Two years from the start date of the reporting obligation 79 Section 2h - Interest Rates Fixed rate of leg 1 or coupon Yes Start date of the reporting obligation 80 Section 2h - Interest Rates Fixed rate or coupon day count convention leg 1 No Start date of the reporting obligation 81 Section 2h - Interest Rates Fixed rate or coupon payment frequency period leg 1 No Start date of the reporting obligation 82 Section 2h - Interest Rates Fixed rate or coupon payment frequency period multiplier leg 1 No Start date of the reporting obligation 83 Section 2h - Interest Rates Identifier of the floating rate of leg 1 No Start date of the reporting obligation 84 Section 2h - Interest Rates Indicator of the floating rate of leg 1 No Start date of the reporting obligation 85 Section 2h - Interest Rates Name of the floating rate of leg 1 NA NA 86 Section 2h - Interest Rates Floating rate day count convention of leg 1 No Start date of the reporting obligation 87 Section 2h - Interest Rates Floating rate payment frequency period of leg 1 No Start date of the reporting obligation 88 Section 2h - Interest Rates Floating rate payment frequency period multiplier of leg 1 No Start date of the reporting obligation 89 Section 2h - Interest Rates Floating rate reference period of leg 1 – time period No Start date of the reporting obligation 90 Section 2h - Interest Rates Floating rate reference period of leg 1 – multiplier No Start date of the reporting obligation 91 Section 2h - Interest Rates Floating rate reset frequency period of leg 1 No Start date of the reporting obligation 92 Section 2h - Interest Rates Floating rate reset frequency multiplier of leg 1 No Start date of the reporting obligation 93 Section 2h - Interest Rates Spread of leg 1 Yes Two years from the start date of the reporting obligation 94 Section 2h - Interest Rates Spread currency of leg 1 No Two years from the start date of the reporting obligation 95 Section 2h - Interest Rates Fixed rate of leg 2 Yes Start date of the reporting obligation 96 Section 2h - Interest Rates Fixed rate day count convention leg 2 No Start date of the reporting obligation 97 Section 2h - Interest Rates Fixed rate payment frequency period leg 2 No Start date of the reporting obligation 98 Section 2h - Interest Rates Fixed rate payment frequency period multiplier leg 2 No Start date of the reporting obligation 99 Section 2h - Interest Rates Identifier of the floating rate of leg 2 No Start date of the reporting obligation 100 Section 2h - Interest Rates Indicator of the floating rate of leg 2 No Start date of the reporting obligation 101 Section 2h - Interest Rates Name of the floating rate of leg 2 NA NA 102 Section 2h - Interest Rates Floating rate day count convention of leg 2 No Start date of the reporting obligation 103 Section 2h - Interest Rates Floating rate payment frequency period of leg 2 No Start date of the reporting obligation 104 Section 2h - Interest Rates Floating rate payment frequency period multiplier of leg 2 No Start date of the reporting obligation 105 Section 2h - Interest Rates Floating rate reference period of leg 2 – time period No Start date of the reporting obligation 106 Section 2h - Interest Rates Floating rate reference period of leg 2 – multiplier No Start date of the reporting obligation 107 Section 2h - Interest Rates Floating rate reset frequency period of leg 2 No Start date of the reporting obligation 108 Section 2h - Interest Rates Floating rate reset frequency multiplier of leg 2 No Start date of the reporting obligation 109 Section 2h - Interest Rates Spread of leg 2 Yes Two years from the start date of the reporting obligation 110 Section 2h - Interest Rates Spread currency of leg 2 No Two years from the start date of the reporting obligation 111 Section 2h - Interest Rates Package transaction spread Yes Two years from the start date of the reporting obligation 112 Section 2h - Interest Rates Package transaction spread currency No Two years from the start date of the reporting obligation 113 Section 2i – Foreign Exchange Exchange rate 1 Yes Two years from the start date of the reporting obligation 114 Section 2i – Foreign Exchange Forward exchange rate Yes Two years from the start date of the reporting obligation 115 Section 2i – Foreign Exchange Exchange rate basis No Two years from the start date of the reporting obligation 116 Section 2j - Commodities and emission allowances (General) Base product No Two years from the start date of the reporting obligation 117 Section 2j - Commodities and emission allowances (General) Sub-product No Two years from the start date of the reporting obligation 118 Section 2j - Commodities and emission allowances (General) Further sub-product No Two years from the start date of the reporting obligation 119 Section 2k - Commodities and emission allowances (Energy) Delivery point or zone No Two years from the start date of the reporting obligation 120 Section 2k - Commodities and emission allowances (Energy) Interconnection Point No Two years from the start date of the reporting obligation 121 Section 2k - Commodities and emission allowances (Energy) Load type No Two years from the start date of the reporting obligation 122 Section 2k - Commodities and emission allowances (Energy) Delivery interval start time Yes Two years from the start date of the reporting obligation 123 Section 2k - Commodities and emission allowances (Energy) Delivery interval end time Yes Two years from the start date of the reporting obligation 124 Section 2k - Commodities and emission allowances (Energy) Delivery start date No Two years from the start date of the reporting obligation 125 Section 2k - Commodities and emission allowances (Energy) Delivery end date No Two years from the start date of the reporting obligation 126 Section 2k - Commodities and emission allowances (Energy) Duration No Two years from the start date of the reporting obligation 127 Section 2k - Commodities and emission allowances (Energy) Days of the week No Two years from the start date of the reporting obligation 128 Section 2k - Commodities and emission allowances (Energy) Delivery capacity Yes Two years from the start date of the reporting obligation 129 Section 2k - Commodities and emission allowances (Energy) Quantity Unit No Two years from the start date of the reporting obligation 130 Section 2k - Commodities and emission allowances (Energy) Price/time interval quantity Yes Two years from the start date of the reporting obligation 131 Section 2k - Commodities and emission allowances (Energy) Currency of the price/time interval quantity No Two years from the start date of the reporting obligation 132 Section 2l - Options Option type No Start date of the reporting obligation 133 Section 2l - Options Option style No Start date of the reporting obligation 134 Section 2l - Options Strike price Yes Two years from the start date of the reporting obligation 135 Section 2l - Options Effective date of the strike price No Two years from the start date of the reporting obligation 136 Section 2l - Options End date of the strike price No Two years from the start date of the reporting obligation 137 Section 2l - Options Strike price in effect on associated effective date Yes Two years from the start date of the reporting obligation 138 Section 2l - Options Strike price currency/currency pair No Two years from the start date of the reporting obligation 139 Section 2l - Options Option premium amount Yes Two years from the start date of the reporting obligation 140 Section 2l - Options Option premium currency No Two years from the start date of the reporting obligation 141 Section 2l - Options Option premium payment date No Two years from the start date of the reporting obligation 142 Section 2i - Options Maturity date of the underlying No Start date of the reporting obligation 143 Section 2m – Credit derivatives Seniority No Start date of the reporting obligation 144 Section 2m – Credit derivatives Reference entity No Start date of the reporting obligation 145 Section 2m – Credit derivatives Series No Two years from the start date of the reporting obligation 146 Section 2m – Credit derivatives Version No Two years from the start date of the reporting obligation 147 Section 2m – Credit derivatives Index factor Yes Start date of the reporting obligation 148 Section 2m – Credit derivatives Tranche No Start date of the reporting obligation 149 Section 2m – Credit derivatives Credit Default Swap (CDS) index attachment point Yes Two years from the start date of the reporting obligation 150 Section 2m – Credit derivatives CDS index detachment point Yes Two years from the start date of the reporting obligation 151 Section 2n - Modifications to the derivative Action type NA NA 152 Section 2n - Modifications to the derivative Event type NA NA 153 Section 2n - Modifications to the derivative Event date NA NA 154 Section 2n - Modifications to the derivative Level No Start date of the reporting obligation Table 3 Reconciliation categories Allowable values Reporting requirement for both counterparties Yes/No Reporting type Single-sided/dual-sided Pairing Paired/unpaired Reconciliation Reconciled/not reconciled Valuation reconciliation Reconciled/not reconciled Revived Yes/No Further modifications Yes/No