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).
|Investment Firm||Directive 2004/39/EC|
|Credit Institution||Directive 2006/48/EC|
|Pension Funds||Directive 2003/41/EC|
|Other||NFC – EMIR Article 2 (9)
CCP – EMIR Article 2 (1)
Table 1 – Entities with an EMIR reporting obligations