ARTICLE · 05 AUGUST 2013

EMIR Reporting – What Do I Need To Know?

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The European Market Infrastructure Regulation requires Irish corporates to begin reporting derivatives trades in Q4 2013.

IrelandFinance and Banking

Christian Donagh

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The European Market Infrastructure Regulation ("EMIR") requires Irish corporates to begin reporting derivatives trades in Q4 2013. We set out below answers to the 10 most frequently asked questions by Irish corporates regarding their EMIR reporting obligations.

1. When will reporting enter into force?

The reporting obligation for interest rate and credit derivatives will likely commence in late October / early November 2013. The reporting obligation for all other types of derivatives will likely commence on 1 January 2014.

2. What contracts must be reported?

Any derivative contracts (either OTC or exchange-traded) outstanding on 16 August 2012 and any derivative contracts entered into on or after 16 August 2012 must be reported.

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