{
  "url": "https://openlegislation.uk/eu-regulation-2013-148/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-148/annex.json",
  "legislation": "eur/2013/148",
  "legislation_title": "Commission Delegated Regulation (EU) No 148/2013 of 19 December 2012 supplementing Regulation (EU) No 648/2012 of the European Parliament and of the Council on OTC derivatives, central counterparties and trade repositories with regard to regulatory technical standards on the minimum details of the data to be reported to trade repositories (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-148",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": "Details to be reported to trade repositories",
  "text": "Table 1\nCounterparty Data\nRegulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories ( OJ L 201, 27.7.2012, p. 1 ).\nField\nDetails to be reported\nParties to the contract\n1\nReporting timestamp\nDate and time of reporting to the trade repository.\n2\nReporting Counterparty ID\nUnique code identifying the reporting counterparty of the contract.\n3\nType of ID of the other Counterparty\nType of the code used to identify the other Counterparty.\n4\nID of the other Counterparty\nUnique code identifying the other counterparty of the contract.\nThis field shall be filled from the perspective of the reporting counterparty. In case of a private individual a client code shall be used in a consistent manner.\n5\nCountry of the other Counterparty\nThe code of country where the registered office of the other counterparty is located or country of residence in case that the other counterparty is a natural person.\n6\nCorporate sector of the reporting counterparty\nNature of the reporting counterparty's company activities.\nIf the Reporting Counterparty is a Financial Counterparty, this field shall contain all necessary codes included in the Taxonomy for Financial Counterparties and applying to that Counterparty.\nIf the Reporting Counterparty is a Non-Financial Counterparty, this field shall contain all necessary codes included in the Taxonomy for Non-Financial Counterparties and applying to that Counterparty.\nWhere more than one activity is reported, the codes shall be populated in order of the relative importance of the corresponding activities.\n7\nNature of the reporting counterparty\nIndicate if the reporting counterparty is a CCP, a financial, non-financial counterparty or other type of counterparty in accordance with point 5 of Article 1 or points 1, 8 and 9 of Article 2 of Regulation (EU) No 648/2012 of the European Parliament and of the Council .\n8\nBroker ID\nIn the case a broker acts as intermediary for the reporting counterparty without becoming a counterparty himself, the reporting counterparty shall identify this broker by a unique code.\n9\nReport submitting entity ID\nIn the case where the reporting counterparty has delegated the submission of the report to a third party or to the other counterparty, this entity has to be identified in this field by a unique code.\nOtherwise this field shall be left blank.\n10\nClearing member ID\nIn the case where the derivative contract is cleared and the reporting counterparty is not a clearing member itself, the clearing member through which the derivative contract is cleared shall be identified in this field by a unique code.\n11\nType of ID of the Beneficiary\nType of the code used to identify the Beneficiary.\n12\nBeneficiary ID\nThe party subject to the rights and obligations arising from the contract.\nWhere the transaction is executed via a structure, such as a trust or fund, representing a number of beneficiaries, the beneficiary should be identified as that structure.\nWhere the beneficiary of the contract is not a counterparty to this contract, the reporting counterparty has to identify this beneficiary by a unique code or, in case of a private individual, by a client code used in a consistent manner as assigned by the legal entity used by the private individual.\n13\nTrading capacity\nIdentifies whether the reporting counterparty has concluded the contract as principal on own account (on own behalf or behalf of a client) or as agent for the account of and on behalf of a client.\n14\nCounterparty side\nIdentifies whether the reporting counterparty is a buyer or a seller.\n15\nDirectly linked to commercial activity or treasury financing\nInformation on whether the contract is objectively measurable as directly linked to the reporting counterparty's commercial or treasury financing activity, as referred to in Article 10(3) of Regulation (EU) No 648/2012.\nThis field shall be left blank in the case where the reporting counterparty is a financial counterparty, as referred to in Article 2(8) of Regulation (EU) No 648/2012.\n16\nClearing threshold\nInformation whether the reporting counterparty is above the clearing threshold referred to in Article 10(3) of Regulation (EU) No 648/2012.\nThis field shall be left blank in case the reporting counterparty is a financial counterparty, as referred to in Article 2(8) of Regulation (EU) No 648/2012.\n17\nValue of contract\nMark to market valuation of the contract, or mark to model valuation where applicable under Article 11(2) of Regulation (EU) No 648/2012. The CCP's valuation to be used for a cleared trade.\n18\nCurrency of the value\nThe currency used for the valuation of the contract.\n19\nValuation timestamp\nDate and time of the last valuation. For mark-to-market valuation the date and time of publishing of reference prices shall be reported.\n20\nValuation type\nIndicate whether valuation was performed mark to market, mark to model or provided by the CCP.\n21\nCollateralisation\nIndicate whether a collateral agreement between the counterparties exists.\n22\nCollateral portfolio\nWhether the collateralisation was performed on a portfolio basis.\nPortfolio means the collateral calculated on the basis of net positions resulting from a set of contracts, rather than per trade.\n23\nCollateral portfolio code\nIf collateral is reported on a portfolio basis, the portfolio should be identified by a unique code determined by the reporting counterparty.\n24\nInitial margin posted\nValue of the initial margin posted by the reporting counterparty to the other counterparty.\nWhere initial margin is posted on a portfolio basis, this field should include the overall value of initial margin posted for the portfolio.\n25\nCurrency of the initial margin posted\nSpecify the currency of the initial margin posted.\n26\nVariation margin posted\nValue of the variation margin posted, including cash settled, by the reporting counterparty to the other counterparty.\nWhere variation margin is posted on a portfolio basis, this field should include the overall value of variation margin posted for the portfolio.\n27\nCurrency of the variation margins posted\nSpecify the currency of variation margin posted.\n28\nInitial margin received\nValue of the initial margin received by the reporting counterparty from the other counterparty.\nWhere initial margin is received on a portfolio basis, this field should include the overall value of initial margin received for the portfolio.\n29\nCurrency of the initial margin received\nSpecify the currency of the initial margin received.\n30\nVariation margin received\nValue of the variation margin received, including cash settled, by the reporting counterparty from the other counterparty.\nWhere variation margin is received on a portfolio basis, this field should include the overall value of variation margin received for the portfolio.\n31\nCurrency of the variation margins received\nSpecify the currency of the variation margin received.\n32\nExcess collateral posted\nValue of collateral posted in excess of the required collateral.\n33\nCurrency of the excess collateral posted\nSpecify the currency of the excess collateral posted.\n34\nExcess collateral received\nValue of collateral received in excess of the required. Collateral\n35\nCurrency of the excess collateral received\nSpecify the currency of the excess collateral received.\nTable 2\nCommon Data\nCommission Regulation (EC) No 1287/2006 of 10 August 2006 implementing Directive 2004/39/EC of the European Parliament and of the Council as regards record-keeping obligations for investment firms, transaction reporting, market transparency, admission of financial instruments to trading, and defined terms for the purposes of that Directive ( OJ L 241, 2.9.2006, p. 1 ).\nRegulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Regulation (EU) No 648/2012 ( OJ L 173, 12.6.2014, p. 84 ).\nCommission Delegated Regulation (EU) No 149/2013 of 19 December 2012 supplementing Regulation (EU) No 648/2012 of the European Parliament and of the Council with regard to regulatory technical standards on indirect clearing arrangements, the clearing obligation, the public register, access to a trading venue, non-financial counterparties, and risk mitigation techniques for OTC derivatives contracts not cleared by a CCP (OJ L OJ L 52, 23.2.2013, p. 11 ).\nField\nDetails to be reported\nApplicable types of derivative contracts\nSection 2a — Contract type\nAll contracts\n1\nContract type\nEach reported contract shall be classified according to its type.\n2\nAsset class\nEach reported contract shall be classified according to the asset class it is based on.\nSection 2b — Contract information\nAll contracts\n3\nProduct classification type\nThe type of relevant product classification.\n4\nProduct classification\nFor products identified through International Securities Identification Number (ISIN) or Alternative Instrument Identifier (AII), Classification of Financial Instruments (CFI) code shall be specified.\nFor products for which ISIN or AII are not available, endorsed Unique Product Identifier (UPI) shall be specified. Until UPI is endorsed those products shall be classified with CFI code.\n5\nProduct identification type\nThe type of relevant product identification.\n6\nProduct identification\nThe product shall be identified through ISIN or AII. AII shall be used if a product is traded in a trading venue classified as AII in the register published on ESMA's website and set up on the basis of information provided by competent authorities pursuant to Article 13(2) of Commission Regulation (EC) No 1287/2006 .\nAII shall only be used until the date of application of the delegated act adopted by the Commission pursuant to Article 27(3) of Regulation (EU) No 600/2014 of the European Parliament and of the Council .\n7\nUnderlying identification type\nThe type of relevant underlying identifier.\n8\nUnderlying identification\nThe direct underlying shall be identified by using a unique identification for this underlying based on its type.\nAII shall only be used until the date of application of the delegated act adopted by the Commission pursuant to Article 27(3) of Regulation (EU) No 600/2014.\nFor Credit Default Swaps, the ISIN of the reference obligation should be provided.\nIn case of baskets composed, among others, of financial instruments traded in a trading venue, only financial instruments traded in a trading venue shall be specified.\n9\nNotional currency 1\nThe currency of the notional amount.\nIn the case of an interest rate or currency derivative contract, this will be the notional currency of leg 1.\n10\nNotional currency 2\nThe other currency of the notional amount.\nIn the case of an interest rate or currency derivative contract, this will be the notional currency of leg 2.\n11\nDeliverable currency\nThe currency to be delivered.\nSection 2c — Details on the transaction\nAll contracts\n12\nTrade ID\nUntil global UTI is available, a Unique Trade ID agreed with the other counterparty.\n13\nReport tracking number\nA unique number for the group of reports which relate to the same execution of a derivative contract.\n14\nComplex trade component ID\nIdentifier, internal to the reporting firm, to identify and link all the reports related to the same derivative contract composed of a combination of derivative contracts. The code must be unique at the level of the counterparty to the group of transaction reports resulting from the derivative contract.\nField applicable only where a firm executes a derivative contract composed of two or more derivative contracts and where this contract cannot be adequately reported in a single report.\n15\nVenue of execution\nThe venue of execution of the derivative contract shall be identified by a unique code for this venue.\nWhere a contract was concluded OTC and the respective instrument is admitted to trading or traded on a trading venue, MIC code ‘ XOFF ’ shall be used.\nWhere a contract was concluded OTC and the respective instrument is not admitted to trading or traded on a trading venue, MIC code ‘ XXXX ’ shall be used.\n16\nCompression\nIdentify whether the contract results from a compression operation as defined in Article 2(1)(47) of Regulation (EU) No 600/2014.\n17\nPrice/rate\nThe price per derivative excluding, where applicable, commission and accrued interest.\n18\nPrice notation\nThe manner in which the price is expressed.\n19\nCurrency of price\nThe currency in which the Price/rate is denominated.\n20\nNotional\nThe reference amount from which contractual payments are determined. In case of partial terminations, amortisations and in case of contracts where the notional, due to the characteristics of the contract, varies over time, it shall reflect the remaining notional after the change took place.\n21\nPrice multiplier\nThe number of units of the financial instrument which are contained in a trading lot; for example, the number of derivatives represented by the contract.\n22\nQuantity\nNumber of contracts included in the report.\nFor spread bets, the quantity shall be the monetary value wagered per point movement in the direct underlying financial instrument.\n23\nUp-front payment\nAmount of any up-front payment the reporting counterparty made or received.\n24\nDelivery type\nIndicates whether the contract is settled physically or in cash.\n25\nExecution timestamp\nDate and time when the contract was executed.\n26\nEffective date\nDate when obligations under the contract come into effect.\n27\nMaturity date\nOriginal date of expiry of the reported contract.\nAn early termination shall not be reported in this field.\n28\nTermination date\nTermination date in the case of an early termination of the reported contract.\n29\nSettlement date\nDate of settlement of the underlying.\nIf more than one, further fields may be used.\n30\nMaster Agreement type\nReference to any master agreement, if existent (e.g. ISDA Master Agreement; Master Power Purchase and Sale Agreement; International ForEx Master Agreement; European Master Agreement or any local Master Agreements).\n31\nMaster Agreement version\nReference to the year of the master agreement version used for the reported trade, if applicable (e.g. 1992, 2002, etc.).\nSection 2d — Risk mitigation/Reporting\nAll contracts\n32\nConfirmation timestamp\nDate and time of the confirmation, as set out in Article 12 of Commission Delegated Regulation (EU) No 149/2013 .\n33\nConfirmation means\nWhether the contract was electronically confirmed, non-electronically confirmed or remains unconfirmed.\nSection 2e — Clearing\nAll contracts\n34\nClearing obligation\nIndicates, whether the reported contract belongs to a class of OTC derivatives that has been declared subject to the clearing obligation and both counterparties to the contract are subject to the clearing obligation under Regulation (EU) No 648/2012, as of the time of execution of the contract.\n35\nCleared\nIndicates, whether clearing has taken place.\n36\nClearing timestamp\nTime and date when clearing took place.\n37\nCCP\nIn the case of a contract that has been cleared, the unique code for the CCP that has cleared the contract.\n38\nIntragroup\nIndicates whether the contract was entered into as an intragroup transaction, defined in Article 3 of Regulation (EU) No 648/2012.\nSection 2f — Interest Rates\nInterest rate derivatives\n39\nFixed rate of leg 1\nAn indication of the fixed rate leg 1 used, if applicable.\n40\nFixed rate of leg 2\nAn indication of the fixed rate leg 2 used, if applicable.\n41\nFixed rate day count leg 1\nThe actual number of days in the relevant fixed rate leg 1 payer calculation period, if applicable.\n42\nFixed rate day count leg 2\nThe actual number of days in the relevant fixed rate leg 2 payer calculation period, if applicable.\n43\nFixed rate payment frequency leg 1 — time period\nTime period describing frequency of payments for the fixed rate leg 1, if applicable.\n44\nFixed rate payment frequency leg 1 — multiplier\nMultiplier of the time period describing frequency of payments for the fixed rate leg 1, if applicable.\n45\nFixed rate payment frequency leg 2 — time period\nTime period describing frequency of payments for the fixed rate leg 2, if applicable.\n46\nFixed rate payment frequency leg 2 — multiplier\nMultiplier of the time period describing frequency of payments for the fixed rate leg 2, if applicable.\n47\nFloating rate payment frequency leg 1 — time period\nTime period describing frequency of payments for the floating rate leg 1, if applicable.\n48\nFloating rate payment frequency leg 1 — multiplier\nMultiplier of the time period describing frequency of payments for the floating rate leg 1, if applicable.\n49\nFloating rate payment frequency leg 2 — time period\nTime period describing frequency of payments for the floating rate leg 2, if applicable.\n50\nFloating rate payment frequency leg 2 — multiplier\nMultiplier of the time period describing frequency of payments for the floating rate leg 2, if applicable.\n51\nFloating rate reset frequency leg 1 — time period\nTime period describing frequency of floating rate leg 1 resets, if applicable.\n52\nFloating rate reset frequency leg 1 — multiplier\nMultiplier of the time period describing frequency of floating rate leg 1 resets, if applicable.\n53\nFloating rate reset frequency leg 2 — time period\nTime period of frequency of floating rate leg 2 resets, if applicable.\n54\nFloating rate reset frequency leg 2 — multiplier\nMultiplier of the time period describing frequency of floating rate leg 2 resets, if applicable.\n55\nFloating rate of leg 1\nAn indication of the interest rates used which are reset at predetermined intervals by reference to a market reference rate, if applicable.\n56\nFloating rate reference period leg 1 — time period\nTime period describing the reference period for the floating rate of leg 1.\n57\nFloating rate reference period leg 1 — multiplier\nMultiplier of the time period describing the reference period for the floating rate of leg 1.\n58\nFloating rate of leg 2\nAn indication of the interest rates used which are reset at predetermined intervals by reference to a market reference rate, if applicable.\n59\nFloating rate reference period leg 2 — time period\nTime period describing the reference period for the floating rate of leg 2.\n60\nFloating rate reference period leg 2 — multiplier\nMultiplier of the time period describing the reference period for the floating rate of leg 2.\nSection 2g — Foreign Exchange\nCurrency derivatives\n61\nDelivery currency 2\nThe cross currency, if different from the currency of delivery.\n62\nExchange rate 1\nThe exchange rate as of the date and time when the contract was concluded. It shall be expressed as a price of base currency in the quoted currency.\n63\nForward exchange rate\nForward exchange rate as agreed between the counterparties in the contractual agreement It shall be expressed as a price of base currency in the quoted currency.\n64\nExchange rate basis\nQuote base for exchange rate.\nSection 2h — Commodities and emission allowances\nCommodity and emission allowance derivatives\nGeneral\n65\nCommodity base\nIndicates the type of commodity underlying the contract.\n66\nCommodity details\nDetails of the particular commodity beyond field 65.\nEnergy\nFields 67-77 apply only to derivative contracts related to natural gas and electricity delivered in the Union.\n67\nDelivery point or zone\nDelivery point(s) of market area(s).\n68\nInterconnection Point\nIdentification of the border(s) or border Point(s) of a transportation contract.\n69\nLoad type\nIdentification of the delivery profile.\nRepeatable section of fields 70-77\n70\nLoad delivery intervals\nThe time interval for each block or shape.\n71\nDelivery start date and time\nStart date and time of delivery.\n72\nDelivery end date and time\nEnd date and time of delivery.\n73\nDuration\nThe duration of the delivery period.\n74\nDays of the week\nThe days of the week of the delivery.\n75\nDelivery capacity\nDelivery capacity for each delivery interval specified in field 70.\n76\nQuantity Unit\nDaily or hourly quantity in MWh or kWh/d which corresponds to the underlying commodity.\n77\nPrice/time interval quantities\nIf applicable, price per quantity per delivery time interval.\nSection 2i — Options\nContracts that contain an option\n78\nOption type\nIndication as to whether the derivative contract is a call (right to purchase a specific underlying asset) or a put (right to sell a specific underlying asset) or whether it cannot be determined whether it is a call or a put at the time of execution of the derivative contract.\nIn case of swaptions it shall be:\n‘ Put ’ , in case of receiver swaption, in which the buyer has the right to enter into a swap as a fixed-rate receiver,\n‘ Call ’ , in case of payer swaption, in which the buyer has the right to enter into a swap as a fixed-rate payer.\nIn case of Caps and Floors it shall be:\n‘ Put ’ , in case of a Floor,\n‘ Call ’ , in case of a Cap.\n79\nOption exercise style\nIndicates whether the option may be exercised only at a fixed date (European, and Asian style), a series of pre-specified dates (Bermudan) or at any time during the life of the contract (American style).\n80\nStrike price (cap/floor rate)\nThe strike price of the option.\n81\nStrike price notation\nThe manner in which the strike price is expressed.\n82\nMaturity date of the underlying\nIn case of swaptions, maturity date of the underlying swap.\nSection 2j — Credit derivatives\n83\nSeniority\nInformation on the seniority in case of contract on index or on a single name entity.\n84\nReference entity\nIdentification of the underlying reference entity.\n85\nFrequency of payment\nThe frequency of payment of the interest rate or coupon.\n86\nThe calculation basis\nThe calculation basis of the interest rate.\n87\nSeries\nThe series number of the composition of the index if applicable.\n88\nVersion\nA new version of a series is issued if one of the constituents defaults and the index has to be re-weighted to account for the new number of total constituents within the index.\n89\nIndex factor\nThe factor to apply to the Notional (Field 20) to adjust it to all the previous credit events in that Index series.\nThe figure varies between 0 and 100.\n90\nTranche\nIndication whether a derivative contract is tranched.\n91\nAttachment point\nThe point at which losses in the pool will attach to a particular tranche.\n92\nDetachement point\nThe point beyond which losses do not affect the particular tranche.\nSection 2k — Modifications to the contract\n93\nAction type\nWhether the report contains:\na derivative contract for the first time, in which case it will be identified as ‘ new ’ ,\na modification to the terms or details of a previously reported derivative contract, but not a correction of a report, in which case it will be identified as ‘ modify ’ . This includes an update to a previous report that is showing a position in order to reflect new trades included in that position,\na cancellation of a wrongly submitted entire report in case the contract never came into existence or was not subject to Regulation (EU) No 648/2012 reporting requirements but was reported to a trade repository by mistake, in which case, it will be identified as ‘ error ’ ,\nan early termination of an existing contract, in which case it will be identified as ‘ early termination ’ ,\na previously submitted report contains erroneous data fields, in which case the report correcting the erroneous data fields of the previous report shall be identified as ‘ correction ’ ,\na compression of the reported contract, in which case it will be identified as ‘ compression ’ ,\nan update of a contract valuation or collateral, in which case it will be identified as ‘ valuation update ’ ;\na derivative contract that is to be reported as a new trade and also included in a separate position report on the same day, in which case it will be identified as a ‘ position component ’ . This value will be equivalent to reporting a new trade followed by an update to that report showing it as compressed.\n94\nLevel\nIndication whether the report is done at trade or position level.\nPosition level report can be used only as a supplement to trade level reporting to report post-trade events and only if the individual trades in fungible products have been replaced by the position.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Delegated Regulation (EU) 2017/104 of 19 October 2016 amending Delegated Regulation (EU) No 148/2013 supplementing Regulation (EU) No 648/2012 of the European Parliament and of the Council on OTC derivatives, central counterparties and trade repositories with regard to regulatory technical standards on the minimum details of the data to be reported to trade repositories (Text with EEA relevance)."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories ( OJ L 201, 27.7.2012, p. 1 )."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Commission Regulation (EC) No 1287/2006 of 10 August 2006 implementing Directive 2004/39/EC of the European Parliament and of the Council as regards record-keeping obligations for investment firms, transaction reporting, market transparency, admission of financial instruments to trading, and defined terms for the purposes of that Directive ( OJ L 241, 2.9.2006, p. 1 )."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Regulation (EU) No 648/2012 ( OJ L 173, 12.6.2014, p. 84 )."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Commission Delegated Regulation (EU) No 149/2013 of 19 December 2012 supplementing Regulation (EU) No 648/2012 of the European Parliament and of the Council with regard to regulatory technical standards on indirect clearing arrangements, the clearing obligation, the public register, access to a trading venue, non-financial counterparties, and risk mitigation techniques for OTC derivatives contracts not cleared by a CCP (OJ L OJ L 52, 23.2.2013, p. 11 )."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/148/annex",
    "retrieved_at": "2026-11-01T14:48:50.892422+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}