{
  "url": "https://openlegislation.uk/eu-regulation-2019-356/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-356/annex.json",
  "legislation": "eur/2019/356",
  "legislation_title": "Commission Delegated Regulation (EU) 2019/356 of 13 December 2018 supplementing Regulation (EU) 2015/2365 of the European Parliament and of the Council with regard to regulatory technical standards specifying the details of securities financing transactions (SFTs) to be reported to trade repositories (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-356",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Table 1\nCounterparty data\nCommission Implementing Regulation (EU) 2019/363 of 13 December 2018 laying down implementing technical standards with regard to the format and frequency of reports on the details of securities financing transactions (SFTs) to trade repositories in accordance with Regulation (EU) 2015/2365 of the European Parliament and of the Council and amending Implementing Regulation (EU) No 1247/2012 with regard to the use of reporting codes in the reporting of derivative contracts (See page 85 of this Official Journal).\nRegulation (EU) 2015/2365 of the European Parliament and of the Council of 25 November 2015 on transparency of securities financing transactions and of reuse and amending Regulation (EU) No 648/2012 (OJ L 337, 23.12.2015, p. 1).\nNo\nField\nDetails to be reported\nRepo\nBSB\nSL\nML\n1\nReporting timestamp\nDate and time of submission of the report to the trade repository.\nY\nY\nY\nY\n2\nReport submitting entity\nUnique code identifying the entity which submits the report. Where the submission of the report has been delegated to a third party or to the other counterparty, a unique code identifying that entity.\nY\nY\nY\nY\n3\nReporting counterparty\nUnique code identifying the reporting counterparty.\nY\nY\nY\nY\n4\nNature of the reporting counterparty\nIndication of whether the reporting counterparty is a financial or non-financial counterparty.\nY\nY\nY\nY\n5\nSector of the reporting counterparty\nOne or more codes that classify the nature of the reporting counterparty's business activities.\nWhere the reporting counterparty is a financial counterparty, all relevant codes included in the taxonomy for financial counterparties and applying to that counterparty.\nWhere the reporting counterparty is a non-financial counterparty, all relevant 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 specified in order of the relative importance of the corresponding activities.\nY\nY\nY\nY\n6\nAdditional sector classification\nWhere the reporting counterparty is an Undertaking for Collective Investment in Transferable Securities (UCITS) or Alternative Investment Fund (AIF), a code that determines whether it is an Exchange-Traded Fund (ETF) or a Money Market Fund (MMF)\nWhere the reporting counterparty is an Alternative Investment Fund (AIF) or a non-financial counterparty undertaking financial and insurance activities or real estate activities, a code that determines whether it is a Real Estate Investment Trust (REIT)\nY\nY\nY\nY\n7\nBranch of the reporting counterparty\nWhere the reporting counterparty concludes an SFT through a branch office, the code identifying the branch.\nY\nY\nY\nY\n8\nBranch of the other counterparty\nWhere the other counterparty concludes an SFT through a branch office, the code identifying the branch.\nY\nY\nY\nY\n9\nCounterparty side\nIndication of whether the reporting counterparty is a collateral provider or a collateral taker in accordance with Article 4 of the Commission Implementing Regulation (EU) 2019/363\nY\nY\nY\nY\n10\nEntity responsible for the report\nWhere a financial counterparty is responsible for reporting on behalf of the other counterparty in accordance with Article 4(3) of Regulation (EU) No 2365/2015 of the Parliament and of the Council, the unique code identifying that financial counterparty.\nWhere a management company is responsible for reporting on behalf of an Undertaking for Collective Investment in Transferable Securities (UCITS) in accordance with Article 4(3) of that Regulation the unique code identifying that management company.\nWhere an Alternative Investment Fund Manager (AIFM) is responsible for reporting on behalf of an Alternative Investment Fund (AIF) in accordance with Article 4(3) of Regulation (EU) No 2365/2015, the unique code identifying that AIFM.\nY\nY\nY\nY\n11\nOther counterparty\nUnique code identifying the entity with which the reporting counterparty concluded the SFT. In case of a private individual, a client code shall be specified in a consistent manner.\nY\nY\nY\nY\n12\nCountry of the other Counterparty\nCode of the country where the registered office of the other counterparty is located or code of the country of residence in case that the other counterparty is a natural person.\nY\nY\nY\nY\n13\nBeneficiary\nWhere the beneficiary of the contract is not a counterparty to this contract, the reporting counterparty has to identify this beneficiary by specifying a unique code or, in case of a private individual, by specifying a client code used in a consistent manner as assigned by the legal entity used by that private individual.\nY\nY\nY\nN\n14\nTri-party agent\nUnique code identifying the third party to which the reporting counterparty has outsourced the post-trade processing of an SFT (if applicable).\nY\nY\nY\nN\n15\nBroker\nUnique code of the entity that acts as intermediary for the reporting counterparty without becoming a counterparty to the SFT itself. For securities lending transactions, a broker does not include the agent lender.\nY\nY\nY\nN\n16\nClearing member\nWhere the trade is cleared, unique code identifying the responsible clearing member of the reporting counterparty.\nY\nY\nY\nN\n17\nCentral Securities Depository (‘CSD’) participant or indirect participant\nUnique code of the CSD participant or indirect participant of the reporting counterparty.\nWhere both the CSD participant and indirect participant are involved in the transaction, the code of the indirect participant.\nThis field is not applicable to commodities.\nY\nY\nY\nN\n18\nAgent lender\nUnique code of the agent lender involved in the securities lending transaction.\nY\nN\nY\nN\nTable 2\nLoan and collateral data\nNo\nField\nDetails to be reported\nRepo\nBSB\nSL\nML\n1\nUnique Transaction Identifier (‘UTI’)\nUnique reference assigned to the SFT in order to identify the trade.\nY\nY\nY\nY\n2\nReport tracking number\nIn the case of transactions resulting from clearing, the prior UTI, namely the UTI of the original bilateral transaction shall be reported. However, the prior UTI is not required to be reported by counterparties that are central counterparties (‘CCP's’) which have cleared the SFT.\nWhere an SFT was executed on a trading venue and cleared on the same day, a number generated by the trading venue and unique to that execution.\nY\nY\nY\nN\n3\nEvent date\nDate on which the reportable event relating to the SFT and captured by the report took place. In the case of action types ‘Valuation update’, ‘Collateral update’, ‘Reuse update’, ‘Margin update’, the date for which the information contained in the report is provided.\nY\nY\nY\nY\n4\nType of SFT\nType of SFT transaction as defined in paragraphs (7) to (10) of Article 3 of Regulation (EU) No 2365/2015.\nY\nY\nY\nY\n5\nCleared\nIndication of whether central clearing has taken place.\nY\nY\nY\nN\n6\nClearing timestamp\nTime and date when clearing took place.\nY\nY\nY\nN\n7\nCCP\nWhere a contract has been cleared, the unique code for the CCP that has cleared the contract.\nY\nY\nY\nN\n8\nTrading venue\nUnique code identifying the venue of execution of the SFT.\nWhere the SFT was concluded over the counter and it is admitted to trading, the MIC code ‘XOFF’.\nWhere the SFT was concluded over the counter and it is not admitted to trading, the MIC code ‘XXXX’.\nY\nY\nY\nN\n9\nMaster agreement type\nReference to the master agreement type under which the counterparties concluded a SFT.\nY\nY\nY\nN\n10\nOther master agreement type\nName of the master agreement. This field shall only be completed where ‘OTHR’ is reported in field 9.\nY\nY\nY\nN\n11\nMaster agreement version\nReference to the year of the master agreement relevant to the reported trade, if applicable.\nY\nY\nY\nN\n12\nExecution timestamp\nDate and time when the SFT was executed.\nY\nY\nY\nY\n13\nValue date (Start date)\nDate contractually agreed between the counterparties for the exchange of cash, securities, or commodities versus collateral for the opening leg (spot leg) of the SFT.\nY\nY\nY\nN\n14\nMaturity date (End date)\nDate contractually agreed between the counterparties for the exchange of cash, securities, or commodities versus collateral for the closing leg (forward leg) of the SFT. This information shall not be reported for open term repos.\nY\nY\nY\nN\n15\nTermination date\nTermination date in the case of a full early termination of the SFT.\nY\nY\nY\nY\n16\nMinimum notice period\nMinimum number of business days that one of the counterparties has to inform the other counterparty of the termination of the transaction.\nY\nN\nN\nN\n17\nEarliest call-back date\nEarliest date that the cash lender has the right to call back a portion of the funds or to terminate the transaction.\nY\nN\nN\nN\n18\nGeneral collateral Indicator\nIndication of whether the SFT is subject to a general collateral arrangement. In the case of a securities lending transaction, the field refers to securities provided as collateral, and not to the security provided on loan.\nThe code ‘GENE’ shall be specified for an SFT which is subject to a general collateral arrangement. A general collateral arrangement specifies a collateral arrangement for a transaction in which the collateral giver may choose the security to be provided as collateral amongst a relatively wide range of securities satisfying predefined criteria.\nThe code ‘SPEC’ shall be specified for an SFT which is subject to a specific collateral arrangement. A specific collateral arrangement specifies a collateral arrangement for a transaction in which the collateral taker requests a specific International Securities Identification Number (‘ISIN’) to be provided by the collateral provider.\nY\nY\nY\nN\n19\nDelivery By Value (‘DBV’) indicator\nIndication of whether the transaction was settled using the DBV mechanism.\nY\nN\nY\nN\n20\nMethod used to provide collateral\nIndication of whether the collateral in the SFT is subject to a title transfer collateral arrangement, a security financial collateral arrangement, or a security financial collateral arrangement with a right of use.\nWhere more than one method was used to provide collateral, the primary collateral arrangement shall be specified in this field.\nY\nN\nY\nY\n21\nOpen term\nIndication of whether the SFT is open term (which has no fixed maturity date) or fixed term with a contractually agreed maturity date.\nThe code ‘True’ shall be specified for open term SFTs, and the code ‘False’ for fixed term SFTs.\nY\nN\nY\nN\n22\nTermination optionality\nIndication of whether the SFT is an evergreen or an extendable SFT.\nY\nN\nY\nN\nIn the case of margin lending, fields 23 to 34 shall be repeated and completed for each currency used in the margin loan.\n23\nFixed rate\nIn the case of repos, the annualised interest rate on the principal amount of the repurchase transaction in accordance with the day count conventions.\nIn the case of margin lending, the annualised interest rate on the loan value that the borrower pays to the lender.\nY\nN\nN\nY\n24\nDay count convention\nMethod of calculating the accrued interest on the principal amount for a rate.\nY\nN\nN\nY\n25\nFloating rate\nIndication of the reference interest rate used which is reset at predetermined intervals by reference to a market reference rate, if applicable.\nY\nN\nN\nY\n26\nFloating rate reference period — time period\nTime period describing the reference period of the floating rate.\nY\nN\nN\nY\n27\nFloating rate reference period — multiplier\nMultiplier for the time period describing the reference period of the floating rate specified in field 26.\nY\nN\nN\nY\n28\nFloating rate payment frequency — time period\nTime period describing the frequency of payments subject to the floating rate.\nY\nN\nN\nY\n29\nFloating rate payment frequency — multiplier\nMultiplier for the time period describing the payment frequency for the floating rate specified in field 28.\nY\nN\nN\nY\n30\nFloating rate reset frequency — time period\nTime period describing the frequency of the floating rate resets.\nY\nN\nN\nY\n31\nFloating rate reset frequency — multiplier\nMultiplier for the time period describing the frequency for the floating rate resets specified in field 30.\nY\nN\nN\nY\n32\nSpread\nNumber of basis points to be added to or subtracted from the floating interest rate in order to determine the interest rate of the loan.\nY\nN\nN\nY\n33\nMargin lending currency amount\nAmount of a margin loan in a given currency.\nN\nN\nN\nY\n34\nMargin lending currency\nCurrency of the margin loan.\nN\nN\nN\nY\nFields 35 and 36 shall be repeated and completed for each floating rate adjustment.\n35\nAdjusted rate\nRate as determined by the rate schedule.\nY\nN\nN\nN\n36\nRate date\nDate from which the rate is effective.\nY\nN\nN\nN\n37\nPrincipal amount on the value date\nCash value to be settled as of the value date of the transaction.\nY\nY\nN\nN\n38\nPrincipal amount on the maturity date\nCash value to be settled as of the maturity date of the transaction.\nY\nY\nN\nN\n39\nPrincipal amount currency\nCurrency of the principal amount.\nY\nY\nN\nN\n40\nType of asset\nIndication of the type of asset that is the subject of the SFT.\nN\nN\nY\nN\n41\nSecurity identifier\nIdentification of the security that is the subject of the SFT.\nThis field is not applicable to commodities.\nN\nN\nY\nN\n42\nClassification of a security\nClassification of Financial Instruments (‘CFI’) code of the security that is the subject of the SFT.\nThis field is not applicable to commodities\nN\nN\nY\nN\nWhere a commodity was lent or borrowed, the classification of that commodity shall be specified in fields 43, 44 and 45.\n43\nBase product\nBase product as specified in the classification of commodities in Table 5 of Annex I of the Implementing Regulation (EU) 2019/363.\nN\nN\nY\nN\n44\nSub — product\nSub — product as specified in the classification of commodities in Table 5 of Annex I of the Implementing Regulation (EU) 2019/363.\nThis field requires a specific base product in field 43.\nN\nN\nY\nN\n45\nFurther sub — product\nFurther sub product as specified in the classification of commodities table.\nThis field requires a specific sub product in field 44.\nN\nN\nY\nN\n46\nQuantity or nominal amount\nQuantity or nominal amount of the security or commodity subject of the SFT.\nIn the case of a bond, the total nominal amount which means the number of bonds multiplied by their face value.\nIn the case of other securities or commodities, their quantity.\nN\nN\nY\nN\n47\nUnit of measure\nUnit of measure in which the quantity is expressed. This field is applicable to commodities.\nN\nN\nY\nN\n48\nCurrency of nominal amount\nIn the case where the nominal amount is reported, the currency of the nominal amount.\nN\nN\nY\nN\n49\nSecurity or commodity price\nIn the case of securities and commodities lending and borrowing, the price of the security or commodity used to calculate the loan value.\nIn the case of a buy-sell back, the price of the security or commodity used to calculate the trade amount for the spot leg of the buy-sell back.\nN\nY\nY\nN\n50\nPrice currency\nCurrency in which the security or commodity price is denominated.\nN\nN\nY\nN\n51\nSecurity quality\nCode that classifies the credit risk of the security.\nN\nN\nY\nN\n52\nMaturity of the security\nMaturity of the security.\nThis field is not applicable to commodities.\nN\nN\nY\nN\n53\nJurisdiction of the issuer\nJurisdiction of the issuer of the security. In case of securities issued by a foreign subsidiary, the jurisdiction of the ultimate parent company or, if not known, the jurisdiction of the subsidiary.\nThis field is not applicable to commodities.\nN\nN\nY\nN\n54\nLEI of the issuer\nLEI of the issuer of the security.\nThis field is not applicable to commodities.\nN\nN\nY\nN\n55\nSecurity type\nCode that classifies the type of the security.\nN\nN\nY\nN\n56\nLoan value\nLoan value, namely the quantity or nominal amount of the loan multiplied by the price contained in field 49.\nN\nN\nY\nN\n57\nMarket value\nMarket value of the securities or commodities on loan or borrowed.\nN\nN\nY\nN\n58\nFixed rebate rate\nFixed interest rate (rate agreed to be paid by the lender for the reinvestment of the cash collateral minus any lending fee) paid by the lender of the security or commodity to the borrower (positive rebate rate) or by the borrower to the lender (negative rebate rate) on the balance of the provided cash collateral.\nN\nN\nY\nN\n59\nFloating rebate rate\nIndication of the reference interest rate used to calculate the rebate rate (rate agreed to be paid by the lender for the reinvestment of the cash collateral minus any lending fee) paid by the lender of the security or commodity to the borrower (positive rebate rate) or by the borrower to the lender (negative rebate rate) on the balance of the provided cash collateral.\nN\nN\nY\nN\n60\nFloating rebate rate reference period — time period\nTime period describing the reference period of the floating rebate rate.\nN\nN\nY\nN\n61\nFloating rebate rate reference period — multiplier\nMultiplier for the time period describing the reference period for the floating rebate rate specified in field 60.\nN\nN\nY\nN\n62\nFloating rebate rate payment frequency — time period\nTime period describing the frequency of the payments for the floating rebate rate.\nN\nN\nY\nN\n63\nFloating rebate rate payment frequency — multiplier\nMultiplier for the time period describing the payment frequency for the floating rebate rate specified in field 62.\nN\nN\nY\nN\n64\nFloating rebate rate reset frequency — time period\nTime period describing the frequency of the floating rebate rate resets.\nN\nN\nY\nN\n65\nFloating rebate rate reset frequency — multiplier\nMultiplier for the time period describing the frequency of the floating rebate rate reset specified in field 64.\nN\nN\nY\nN\n66\nSpread of the rebate rate\nSpread for the floating rebate rate expressed in basis points.\nN\nN\nY\nN\n67\nLending fee\nFee that the borrower of the security or commodity pays to the lender.\nN\nN\nY\nN\n68\nExclusive arrangements\nIn the case of securities borrowing and lending, an indication of whether the borrower has exclusive access to borrow from the lender's securities portfolio.\nThis field is not applicable to commodities.\nN\nN\nY\nN\n69\nOutstanding margin loan\nTotal amount of margin loans, in the base currency.\nN\nN\nN\nY\n70\nBase currency of outstanding margin loan\nBase currency of outstanding margin loans.\nN\nN\nN\nY\n71\nShort market value\nMarket value of the short position, in the base currency.\nN\nN\nN\nY\nCollateral data\n72\nUncollateralised Securities Lending (‘SL’) flag\nIndication of whether the SL transaction is uncollateralised.\nThis field shall not be used when the counterparties agree to collateralise the trade but the specific allocation of collateral is not yet known.\nN\nN\nY\nN\n73\nCollateralisation of net exposure\nIndication of whether the collateral has been provided for a net exposure, rather than for a single transaction.\nY\nY\nY\nN\n74\nValue date of the collateral\nWhere trades have been collateralised on a net exposure basis, the latest value date contained in the netting set of SFTs, taking into consideration all of the transactions for which the collateral was provided.\nY\nY\nY\nN\nWhere specific collateral was used, fields 75 to 94 shall be repeated and completed for each component of the collateral, where applicable.\n75\nType of collateral component\nIndication of the type of collateral component.\nY\nY\nY\nY\nWhere cash was used as collateral, this shall be specified in fields 76 and 77.\n76\nCash collateral amount\nAmount of funds provided as collateral for the borrowing of securities or commodities.\nY\nY\nY\nN\n77\nCash collateral currency\nCurrency of the cash collateral.\nY\nY\nY\nN\n78\nIdentification of a security used as collateral\nIdentification of the security used as collateral.\nThis field is not applicable to commodities.\nY\nY\nY\nY\n79\nClassification of a security used as collateral\nCFI code of the security used as collateral.\nThis field is not applicable to commodities.\nY\nY\nY\nY\nWhere a commodity was used as collateral, the classification of that commodity shall be specified in fields 80, 81 and 82.\n80\nBase product\nBase product as specified in the classification of commodities in Table 5 of Annex I of the Implementing Regulation (EU) 2019/363.\nY\nY\nY\nN\n81\nSub — product\nSub — product as specified in the classification of commodities in Table 5 of Annex I of the Implementing Regulation (EU) 2019/363. This field requires a specific base product in field 80.\nY\nY\nY\nN\n82\nFurther sub — product\nFurther sub — product as specified in the classification of commodities in Table 5 of Annex I of the Implementing Regulation (EU) 2019/363. This field requires a specific sub — product in field 81.\nY\nY\nY\nN\n83\nCollateral quantity or nominal amount\nQuantity or nominal amount of the security or commodity used as collateral.\nIn the case of a bond, the total nominal amount which means the number of bonds multiplied by the face value.\nIn the case of other securities or commodities, their quantity.\nY\nY\nY\nY\n84\nCollateral unit of measure\nUnit of measure in which the collateral quantity is specified. This field is applicable to commodities.\nY\nY\nY\nN\n85\nCurrency of collateral nominal amount\nIn the case where the collateral nominal amount is reported, the currency of the nominal amount.\nY\nY\nY\nY\n86\nPrice currency\nCurrency of the price of the collateral component.\nY\nY\nY\nY\n87\nPrice per unit\nPrice per unit in respect of the collateral component, including accrued interest for interest-bearing securities used to value the security or commodity.\nY\nY\nY\nY\n88\nCollateral market value\nMarket value of the individual collateral component expressed in price currency.\nY\nY\nY\nY\n89\nHaircut or margin\nFor repos and buy-sell backs, any collateral haircut shall be specified by reference to any risk control measure applied to the underlying collateral, at ISIN level, whereby the value of that underlying collateral is calculated as the market value of the assets reduced by a certain percentage.\nFor securities lending, the percentage of any collateral haircut shall be specified by reference to any risk control measure applied to the underlying collateral, either at ISIN or portfolio-level, whereby the value of that underlying collateral is calculated as the market value of the assets reduced by a certain percentage.\nFor margin lending, the percentage of the margin requirement applied to the entire collateral portfolio held in a client's prime brokerage account.\nActual values, as opposed to estimated or default values shall be specified in this field.\nY\nY\nY\nY\n90\nCollateral quality\nCode that classifies the risk of the security used as collateral.\nY\nY\nY\nY\n91\nMaturity date of the security\nMaturity date of the security used as collateral.\nThis field is not applicable to commodities.\nY\nY\nY\nY\n92\nJurisdiction of the issuer\nJurisdiction of the issuer of the security used as collateral. In case of securities issued by a foreign subsidiary, the jurisdiction of the ultimate parent company shall be reported or, if not known, the jurisdiction of the subsidiary.\nThis field is not applicable to commodities\nY\nY\nY\nY\n93\nLEI of the issuer\nLEI of the issuer of the security used as collateral.\nThis field is not applicable to commodities.\nY\nY\nY\nY\n94\nCollateral type\nCode that classifies the type of the security used as collateral.\n95\nAvailability for collateral reuse\nIndication of whether the collateral taker can reuse the securities provided as a collateral.\nY\nY\nY\nY\nField 96 shall be specified in the case where a collateral basket was used. The detailed allocation of collateral for SFTs transacted against a collateral pool shall be specified in fields 75 to 94 when available.\n96\nCollateral basket identifier\nWhere the collateral basket can be identified with an ISIN, the ISIN of the collateral basket.\nWhere the collateral basket cannot be identified with an ISIN, this field shall be completed with the code ‘NTAV’.\nY\nY\nY\nN\n97\nPortfolio code\nWhere the transaction is cleared and is included in a portfolio of transactions for which margins are exchanged, the portfolio shall be identified by a unique code determined by the reporting counterparty.\nWhere the portfolio of transactions also includes derivative contracts reportable under Regulation (EU) No 648/2012, the portfolio code shall be the same as that reported under Regulation (EU) No 648/2012.\nY\nY\nY\nN\n98\nAction type\nThe report shall contain one of the following action types:\n(a) a SFT reported for the first time shall be identified as ‘New’;\n(b) a modification of a previously reported SFT shall be identified as ‘Modification’. This includes an update to a previous report showing a position in order to reflect new trades included in that position;\n(c) a valuation of the security or commodity subject to a securities or commodities lending transaction shall be identified as ‘Valuation Update’;\n(d) a modification of the details of collateral data, including its valuation, shall be identified as ‘Collateral update’;\n(e) a cancellation of a wrongly submitted entire report where the SFT never came into existence or was not subject to SFT reporting requirements but which was reported to a trade repository by mistake shall be identified as ‘Error’;\n(f) a correction of data fields that were submitted wrongly in a previous report shall be identified as ‘Correction’;\n(g) a termination of an open term SFT or an early termination of a fixed term SFT shall be identified as ‘Termination/Early termination’;\n(h) a SFT that is to be reported as a new trade and also included in a separate position report on the same day shall be identified as a ‘Position component’.\nY\nY\nY\nY\n99\nLevel\nIndication of whether the report is done at trade or position level.\nPosition level reporting 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.\nY\nY\nY\nN\nTable 3\nMargin data\nNo\nField\nDetails to be reported\nRepo\nBSB\nSL\nML\n1\nReporting timestamp\nDate and time of submission of the report to the trade repository.\nY\nY\nY\nN\n2\nEvent date\nDate on which the reportable event relating to the SFT and captured by the report took place. In the case of action types ‘Valuation update’, ‘Collateral update’, ‘Reuse update’, ‘Margin update’, the date for which the information contained in the report is provided.\nY\nY\nY\nN\n3\nReport submitting entity\nUnique code identifying the entity which submits the report. In the case where the submission of the report has been delegated to a third party or to the other counterparty, the unique code identifying that entity.\nY\nY\nY\nN\n4\nReporting Counterparty\nUnique code identifying the reporting counterparty.\nY\nY\nY\nN\n5\nEntity responsible for the report\nWhere a financial counterparty is responsible for reporting on behalf of the other counterparty in accordance with Article 4(3) of Regulation (EU) No 2365/2015, the unique code identifying that financial counterparty.\nWhere a management company is responsible for reporting on behalf of an Undertaking for Collective Investment in Transferable Securities (UCITS) in accordance with Article 4(3) of Regulation (EU) No 2365/2015, the unique code identifying that management company.\nWhere an Alternative Investment Fund Manager (AIFM) is responsible for reporting on behalf of an Alternative Investment Fund (AIF) in accordance with Article 4(3) of Regulation (EU) No 2365/2015, the unique code identifying that AIFM.\nY\nY\nY\nY\n6\nOther counterparty\nUnique code identifying the entity with whom the reporting counterparty concluded the SFT\nY\nY\nY\nN\n7\nPortfolio code\nThe portfolio of transactions for which margins are exchanged shall be identified by a unique code determined by the reporting counterparty.\nWhere the portfolio of transactions also includes derivative contracts reportable under Regulation (EU) No 648/2012, the portfolio code shall be the same as that reported under Regulation (EU) No 648/2012.\nY\nY\nY\nN\n8\nInitial margin posted\nValue of the initial margin posted by the reporting counterparty to the other counterparty.\nWhere the initial margin is posted on a portfolio basis, this field shall specify the overall value of initial margin posted for the portfolio.\nY\nY\nY\nN\n9\nCurrency of the initial margin posted\nCurrency of the initial margin posted.\nY\nY\nY\nN\n10\nVariation margin posted\nValue of the variation margin posted, including the value of cash settled, by the reporting counterparty to the other counterparty.\nWhere the variation margin is posted on a portfolio basis, this field shall specify the overall value of the variation margin posted for the portfolio.\nY\nY\nY\nN\n11\nCurrency of the variation margin posted\nCurrency of the variation margin posted.\nY\nY\nY\nN\n12\nInitial margin received\nValue of the initial margin received by the reporting counterparty from the other counterparty.\nWhere the initial margin is received on a portfolio basis, this field shall specify the overall value of the initial margin received for the portfolio.\nY\nY\nY\nN\n13\nCurrency of the initial margin received\nCurrency of the initial margin received.\nY\nY\nY\nN\n14\nVariation margin received\nValue of the variation margin received, including the value of cash settled, by the reporting counterparty from the other counterparty.\nWhere the variation margin is received on a portfolio basis, this field shall specify the overall value of the variation margin received for the portfolio.\nY\nY\nY\nN\n15\nCurrency of the variation margin received\nCurrency of the variation margin received.\nY\nY\nY\nN\n16\nExcess collateral posted\nValue of collateral posted in excess of the required collateral.\nY\nY\nY\nN\n17\nCurrency of the excess collateral posted\nCurrency of the excess collateral posted.\nY\nY\nY\nN\n18\nExcess collateral received\nValue of collateral received in excess of the required collateral.\nY\nY\nY\nN\n19\nCurrency of the excess collateral received\nCurrency of the excess collateral received.\nY\nY\nY\nN\n20\nAction type\nThe report shall contain one of the following action types:\n(a) a new margin balance shall be identified as ‘New’;\n(b) a modification of the details of the margins shall be identified as ‘Margin update’;\n(c) a cancellation of a wrongly submitted entire report shall be identified as ‘Error’;\n(d) a correction of data fields that were submitted incorrectly in a previous report shall be identified as ‘Correction’;\nY\nY\nY\nN\nTable 4\nRe-use, cash reinvestment and funding sources data\nNo\nField\nDetails to be reported\nRepo\nBSB\nSL\nML\n1\nReporting timestamp\nDate and time of submission of the report to the trade repository.\nY\nY\nY\nY\n2\nEvent date\nDate on which the reportable event relating to the SFT and captured by the report took place. In the case of action types ‘Valuation update’, ‘Collateral update’, ‘Reuse update’, ‘Margin update’, the date for which the information contained in the report is provided.\nY\nY\nY\nY\n3\nReport submitting entity\nUnique code identifying the entity which submits the report. In the case where the submission of the report has been delegated to a third party or to the other counterparty, the unique code identifying that entity.\nY\nY\nY\nY\n4\nReporting counterparty\nUnique code identifying the reporting counterparty.\nY\nY\nY\nY\n5\nEntity responsible for the report\nWhere a financial counterparty is responsible for reporting on behalf of the other counterparty in accordance with Article 4(3) of Regulation (EU) No 2365/2015, the unique code identifying that financial counterparty.\nWhere a management company is responsible for reporting on behalf of an Undertaking for Collective Investment in Transferable Securities (UCITS) in accordance with Article 4(3) of Regulation (EU) No 2365/2015, the unique code identifying that management company.\nWhere an Alternative Investment Fund Manager (AIFM) is responsible for reporting on behalf of an Alternative Investment Fund (AIF) in accordance with Article 4(3) of Regulation (EU) No 2365/2015, the unique code identifying that AIFM.\nY\nY\nY\nY\nField 6 shall be repeated and completed for each collateral component.\n6\nType of collateral component\nIndication of the type of collateral component.\nY\nY\nY\nY\nFields 7, 8, 9 and 10 shall be repeated and completed for each security.\n7\nCollateral component\nIdentification of the security used as collateral.\nY\nY\nY\nY\n8\nValue of reused collateral\nTotal value of the collateral reused when it can be calculated at SFT transaction level.\nY\nY\nY\nY\n9\nEstimated reuse of collateral\nWhen the actual value of reused collateral is unknown or cannot be calculated, an estimate of the value of reuse at individual financial instrument level shall be calculated as laid down in the FSB report ‘Transforming Shadow Banking into Resilient Market-based Finance, Non-Cash Collateral Re-Use: Measure and Metrics’ of 25 January 2017.\nY\nY\nY\nY\n10\nReused collateral currency\nCurrency of the actual or estimated value of the collateral reused.\nY\nY\nY\nY\n11\nReinvestment rate\nAverage interest rate received from a cash collateral reinvestment made by the lender.\nN\nN\nY\nN\nFields 12, 13 and 14 shall be repeated and completed for each investment where cash collateral has been re-invested and in respect of each currency.\n12\nType of re-invested cash investment\nType of re-investment.\nN\nN\nY\nN\n13\nRe-invested cash amount\nAmount of the re-invested cash in a given currency.\nN\nN\nY\nN\n14\nRe-invested cash currency\nCurrency of the re-invested cash.\nN\nN\nY\nN\nIn the case of margin lending transactions, the counterparty shall repeat and complete fields 15, 16 and 17 for each funding source and shall provide the information in these fields at entity level.\n15\nFunding sources\nFunding sources used to finance margin loans.\nN\nN\nN\nY\n16\nMarket value of the funding sources\nMarket value of funding sources referred to in field 15.\nN\nN\nN\nY\n17\nFunding sources currency\nCurrency of the market value of the funding sources.\nN\nN\nN\nY\n18\nAction type\nThe report shall contain one of the following action types:\n(a) a new reuse balance shall be identified as ‘New’;\n(b) a modification of the details of the reuse shall be identified as ‘Reuse update’;\n(c) a cancellation of a wrongly submitted entire report shall be identified as ‘Error’;\n(d) a correction of data fields that were submitted incorrectly in a previous report shall be identified as ‘Correction’.\nY\nY\nY\nY",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Commission Implementing Regulation (EU) 2019/363 of 13 December 2018 laying down implementing technical standards with regard to the format and frequency of reports on the details of securities financing transactions (SFTs) to trade repositories in accordance with Regulation (EU) 2015/2365 of the European Parliament and of the Council and amending Implementing Regulation (EU) No 1247/2012 with regard to the use of reporting codes in the reporting of derivative contracts (See page 85 of this Official Journal)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation (EU) 2015/2365 of the European Parliament and of the Council of 25 November 2015 on transparency of securities financing transactions and of reuse and amending Regulation (EU) No 648/2012 (OJ L 337, 23.12.2015, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/356/annex",
    "retrieved_at": "2026-11-01T14:43:32.575013+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."
}