ESMA Q&A Update – SFTR reporting


SFTR reporting


07 June 2023


Level of significance of change


Main points

New question 16 – With regards to entities responsible to report SFTs for occupational pension (IORP) and personal pension funds, ESMA has confirmed the counterparties to the SFTs are responsible for reporting. When there is a non-financial counterparty (NFC) involved in the transaction, as long as two out of the three criteria listed on Article 3(3) of Directive 2013/34/EU are not met, the financial counterparty (FC) shall be responsible for reporting the SFT on behalf of both counterparties.

How does this change my reporting?

There is no impact on trade reporting.

What do I need to do?

No reporting changes necessary.


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