Page 57 - 期货和衍生品行业监管动态（2022年12月）

期货和衍生品行业监管动态

最终报告包含对 2021 年 7 月发布的征求意见稿中所收到的反馈意见的详细

评估。ESMA 将继续与市场参与者沟通，以澄清任何仍然存在的疑问，并促进向

EMIR REFIT 项下报告要求的平稳过渡。该指南将被翻译成所有欧盟语言并出版。
指南将于 2024 年 4 月 29 日开始实施。

ESMA Publishes Guidelines and Technical Documentation on Reporting Under

EMIR REFIT (2022/12/20)

The European Securities and Markets Authority (ESMA), the EU’s financial

markets regulator and supervisor, is clarifying the legal provisions on reporting and

data management under the amended EMIR rules and providing practical guidance on

their implementation.

The Guidelines published today will further enhance the harmonisation and
standardisation of reporting under EMIR contributing to the high quality of data

necessary for the effective monitoring of the systemic risk. Furthermore, increased
harmonisation and standardisation of reporting allows to contain the costs along the

complete reporting chain - the counterparties that report the data, the TRs which put

in place the procedures to verify the completeness and correctness of data, and the

authorities, defined in Article 81(3) of EMIR, which use data for supervisory and

regulatory purposes. The Guidelines provide clarifications on the following aspects:

1. transition to reporting under the new rules,

2. the number of reportable derivatives,

3. intragroup derivatives exemption from reporting,

4. delegation of reporting and allocation of responsibility for reporting,

5. reporting logic and the population of reporting fields,

6. reporting of different types of derivatives,

7. ensuring data quality by the counterparties and the TRs,

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