Obligation to report transactions
Article 34
1. The auction platform shall report to the competent national authority designated pursuant to Article 67(1) of Directive 2014/65/EU and to ESMA the complete and accurate details of every transaction executed on the auction platform that results in the transfer of emission allowances to the successful bidders. 2. The transaction reports shall be submitted as soon as possible, and no later than the close of the trading day following the transaction concerned. 3. The auction platform shall be responsible for the completeness, accuracy and timely submission of the transaction reports. Where there is information on the transactions which are not included in the transaction reports and which are not available to the auction platform, the bidders and the auctioneers shall submit such information to the auction platform. Where there are errors or omissions in the transaction reports, the reporting auction platform shall correct the information and submit a corrected report to the competent national authority. 4. The transaction report shall, in particular, include the following: (a) the name of the allowances or allowances derivatives; (b) the volume of allowances bought; (c) the dates and times of execution of the transaction; (d) the transaction prices; (e) the identity of the successful bidders; (f) where applicable, the identity of the clients on whose behalf the transaction was executed. Where the successful bidder is a legal person, the auction platform shall, when reporting the designation to identify the successful bidder, use a legal entity identifier referred to in Article 5 of Commission Delegated Regulation (EU) 2017/590 ( 25 ) . The report shall be drawn up using the data standards and formats established in Delegated Regulation (EU) 2017/590 and shall include all the relevant details referred to in Annex I of that Regulation.