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2013-09-13

Added 2026-07-26 · Updated 2026-09-05

EMIR - Reporting obligations

Counterparties and central counterparties must report the details of every derivatives contract, including amendments and terminations, to a trade repository registered with ESMA. This obligation applies to all derivative contracts, encompassing OTC derivatives traded through central counterparties, non-cleared OTC derivatives, and exchange-traded derivatives. Reports must be submitted by the business day following the date the contract was concluded, amended, or terminated. In specific cases, a financial counterparty is also responsible for reporting the details of contracts entered into with a non-financial counterparty.

Netherlands

De Nederlandsche Bank

Grondslag

Verordening Nr 648/2012 (Verordening - 648/2012 - EN - EUR-Lex) (Refers to an external site)

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Obligation to report to trade repository

EMIR stipulates that counterparties and CCPs must report the details of every derivatives contract they conclude or amend to a registered trade repository. A trade repository is an entity that centrally collects derivatives reports. In certain cases, EMIR provides that a financial counterparty is also responsible for reporting the non-financial counterparty with which it enters into a derivatives contract.

Published: 13 September 2013

Latest update: 15 July 2025

Financial counterparties are also obliged to report amendments to contracts and terminations of contracts. The reporting obligation thus applies to OTC derivatives traded through CCPs, non-cleared OTC derivatives and derivatives traded in regulated markets or multilateral trading facilities (exchange-traded derivatives – ETDs).

For more information, see ESMA's page on EMIR Reporting .

To which OTC derivatives do the reporting obligations apply?

Counterparties and CCPs must report the details of all their derivative contracts to a registered trade repository. They are also required to report amendments to contracts and terminations of contracts. Hence, the reporting obligation applies to all derivatives contracts, i.e. OTC derivative contracts (centrally cleared or otherwise) and derivatives contracts concluded on a regulated market or a multilateral trade platform. The contract details must be reported on the business day following the day the contract was concluded, amended or terminated at the latest.

To which institutions does the reporting obligation apply?

The reporting obligation applies to all counterparties entering into derivatives contracts. In certain cases, EMIR provides that a financial counterparty is also responsible for reporting the non-financial counterparty with which it enters into a derivatives contract (Art. 9(1a) of EMIR).

Submission of reports

Counterparties and CCPs must report the information to a trade repository registered with ESMA.

Disclaimer - factsheet

For further explanation of the status of this statement, please consult the Explanatory guide to DNB's policy statements reading guide.

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Grondslag

Verordening Nr 648/2012 (Verordening - 648/2012 - EN - EUR-Lex) (Refers to an external site)

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