ESMA Active Account Requirement: Reporting Templates
ESMA published AAR reporting templates on 13 April 2026. What the four CSV templates require and how EMIR clearing teams should prepare for 31 July 2026.
Transaction-level reporting under EU markets regulation: MiFIR Article 26 trade reports to NCAs, EMIR derivatives reporting to trade repositories, SFTR for securities financing transactions, and the ESMA active account requirement under EMIR 3.0. This section also covers EMIR initial margin reporting and the IM model authorisation regime now applying to firms above the IM threshold. Articles explain the field-level requirements, lifecycle events (new, modify, terminate, error correction), reconciliation expectations, and the most common reporting errors that trigger NCA queries. Start with the MiFIR transaction reporting guide for the Article 26 fundamentals or the EMIR reporting guide for derivatives reporting essentials.
ESMA published AAR reporting templates on 13 April 2026. What the four CSV templates require and how EMIR clearing teams should prepare for 31 July 2026.
SFTR reporting covers repos, securities lending, buy-sell backs and margin lending, filed T+1 to a trade repository. The practitioner guide for EU firms.
Last updated: March 2026 If your firm uses ISDA SIMM to calculate initial margin on non-centrally cleared OTC derivatives, you have operated for years without needing formal supervisory approval for that model. That changes under EMIR 3. For the first time, every counterparty using an IM model must obtain prior authorisation from its competent authority….
Last updated: March 2026 A single lapsed LEI can cascade into hundreds of rejected EMIR reports overnight. I have watched a team spend three days reconstructing and resubmitting trades that should have filed cleanly, all because one counterparty’s LEI renewal slipped through the cracks. That is the reality of EMIR reporting: the regulation itself is…
Last updated: March 2026 What Is MiFIR Transaction Reporting and Why It Matters MiFIR transaction reporting is one of the most operationally demanding requirements in European financial regulation. Every day, thousands of investment firms, trading venues, and systematic internalisers in the EU submit transaction data to national competent authorities (NCAs) under MiFIR Article 26. If…