Article 10 — The date by which derivative contracts are to be reported

A counterparty to a derivative that fulfils the conditions set out in point (a) or (b) of Article 2(2) on 29 April 2024 or the entity responsible for reporting shall report all details of that derivative required in accordance with the Annex by submitting a report with event type ‘Update’ within 180 calendar days of 29 April 2024, unless they have submitted a report with the action type ‘Modify’ or ‘Correct’ for that derivative within this period.