The updated Trade Repository (TR) Q&A 51 provides further clarifications on two aspects related to intragroup transactions (IGT) reporting exemption:
Reporting of details of derivatives when the IGT reporting exemption ceases to be valid; and
Location of parent undertaking for purposes of the IGT reporting exemption. The answer to this question is provided by the European Commission in accordance with Article 16b(5) of the ESMA Regulation.