EMIR Reporting Obligation

For EMIR, the following EU entities have a reporting obligation when they execute a derivative in the following asset classes; Equity (EQ), Currency (CU), Commodity (CO), Interest Rate (IR), Credit (CR).


Entity Reference
Investment Firm Directive 2004/39/EC
Credit Institution Directive 2006/48/EC
AIF Directive 2011/61/EU
UCTIS Directive 2009/65/EC
Pension Funds Directive 2003/41/EC 
Insurance Directive 73/239/EEC
Directive 2002/83/EC
Directive 2005/68/EC
Other NFC – EMIR Article 2 (9)
CCP – EMIR Article 2 (1)

Table 1 – Entities with an EMIR reporting obligations