Q&A · ESMA
Transaction reporting
Answered
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For transaction reporting scope under Article 26(2)(b)-(c) MiFIR the relevant underlying is the immediate one, not the ultimate one; fund units and ETFs are not looked through, while depositary receipts, convertible and reverse convertible bonds and warrants are reportable where their underlying is traded on a venue, with that underlying reported in field 47.
Details
| Reference | ESMA_QA_1711 |
|---|---|
| Issuer | ESMA |
| Published | 14 Dec 2017 |
| Answered | 14 Dec 2017 |
| Submitted | 14 Dec 2017 |
| ESMA topics | Transaction reporting |
| Former reference | ESMA70-1861941480-56 Questions and Answers on MiFIR reporting |
| Earlier Q&A document | ESMA 70-1861941480-56 MiFIR data reporting Q&A, Q&A 24.11 |
Provisions it relates to
- Article 26 MiFIR · Obligation to report transactionsExplicit reference · 90%
- MiFIR (whole act)Explicit reference