{"release":{"id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","published":"2026-11-01T16:41:30Z","pinned":false},"limits":{"coverage":{"history":"full","held_since":"2022-10-07","gaps":[],"covered":["2022/1860 — ITS — Standards, formats, frequency and methods and arrangements [in force] L2"],"not_covered":["national guidance","court decisions"]},"freshness":{"release_id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","release_published":"2026-11-01T16:41:30Z","checked_at":"2026-10-26","checked_against":"EUR-Lex"},"truncation":null,"failures":[],"incomplete":[]},"page":{"path":"/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements/articles/2","url":"https://www.headlesslaw.com/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements/articles/2","title":"Article 2 — Frequency of reports","family":"l2_unit_view","work_id":"spaces/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements","view_of":"/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements","status":"in_force","force_status":"in_force","date_state":"current","requested_date":null,"as_of":"2026-11-01","applies_from":null,"application":null,"version_label":"Consolidated version of 7 October 2022","check":{"against":"EUR-Lex","on":"2026-10-26"},"check_result":"matched","official_url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02022R1860-20221007","valid_from":"2022-10-27","valid_until":null,"content_id":"5b28b57fab91dd10","versions":["2022-10-27"],"version_url":"https://www.headlesslaw.com/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements/articles/2/versions/2022-10-27","revision_url":"https://www.headlesslaw.com/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements/articles/2/versions/2022-10-27/rev/5b28b57fab91dd10","versions_url":"https://www.headlesslaw.com/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements/articles/2/versions","relations_url":"https://www.headlesslaw.com/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements/articles/2/relations","act_url":"https://www.headlesslaw.com/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements#art-2","source_line":"Commission Implementing Regulation (EU) 2022/1860 · binding · OJ L 262, 7.10.2022 · dated 10 Jun 2022 [in force]","attribution":{"prepared_by":"European Commission","published_by":"Publications Office of the EU","published_in":"Official Journal of the European Union","document_type":"implementing_regulation","legal_nature":"binding_adopted","addressees":"not stated in the document","dates":{"document_date":"2022-06-10","entry_into_force":"2022-10-27","locators":{"document_date":"CELLAR 32022R1860 work_date_document","entry_into_force":"CELLAR 32022R1860 resource_legal_date_entry-into-force (earliest)"}},"adoption":null},"context":{"act":{"work_id":"spaces/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements","path":"/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements","name":"Commission Implementing Regulation (EU) 2022/1860","number":"2022/1860","celex":"32022R1860","title_official":"COMMISSION IMPLEMENTING REGULATION (EU) 2022/1860 of 10 June 2022 laying down implementing technical standards for the application of Regulation (EU) No 648/2012 of the European Parliament and of the Council with regard to the standards, formats, frequency and methods and arrangements for reporting (Text with EEA relevance)","document_date":"2022-06-10"},"position":{"kind":"article","key":"2","index":2,"articles":12,"annexes":1},"prev":{"path":"/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements/articles/1","key":"1","title":"Article 1 — Data standards and formats of derivative reports"},"next":{"path":"/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements/articles/3","key":"3","title":"Article 3 — Identification of counterparties and other entities"},"act_anchor":"#art-2"}},"provenance":{"official_url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02022R1860-20221007","check":{"result":"matched","checked_at":"2026-10-26","against":"EUR-Lex"},"repo_path":"spaces/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements.md","unit_text_sha256":"a5e6d1390bc2d908d88bf1bf36b2fd24ad7470477f2103393e0630af8da30549","note":"the unit is a byte-exact part of the act page, whose check record covers it"},"unit":{"locator":"spaces/emir/level-2/its/2022-1860-standards-formats-frequency-and-methods-and-arrangements/art-2","kind":"article","key":"2","heading":"Article 2 — Frequency of reports","text":"## <a id=\"art-2\"></a>Article 2 — Frequency of reports\n\n1. <a id=\"art-2-p-1\"></a>All reports of the details of a derivative specified in Article 1 of Commission Delegated Regulation (EU) 2022/1855 shall be provided in the chronological order in which the events pertaining to the information to be reported have occurred.\n\n2. <a id=\"art-2-p-2\"></a>A CCP, a financial counterparty or a non-financial counterparty as referred to in [Article 10](../../articles/10.md) of Regulation (EU) No 648/2012, which is a counterparty to a derivative, or the entity responsible for reporting, shall report any modification of the details relating to the collateral data in fields 1 to 29 in Table 3 of the Annex to Delegated Regulation (EU) 2022/1855 with action type ‘Margin update’, as those details stand at the end of each day, for that derivative when:\n\n    <a id=\"art-2-p-2-a\"></a>**(a)** the derivative has not matured and has not been the subject of a report with the action type ‘Terminate’, ‘Error’ or ‘Position component’ as referred to in field 151 in Table 2 of the Annex; or\n\n    <a id=\"art-2-p-2-b\"></a>**(b)** the derivative was subject to a report with action type ‘Revive’ not followed by another report with the action type ‘Terminate’ or ‘Error’ as referred to in field 151 in Table 2 of the Annex.\n\n3. <a id=\"art-2-p-3\"></a>A counterparty to a derivative referred to in points (a) and (b) of paragraph 2 that is a CCP, a financial counterparty or a non-financial counterparty as referred to in [Article 10](../../articles/10.md) of Regulation (EU) No 648/2012 or the entity responsible for reporting shall report the end-of-day mark-to-market or mark-to-model valuation of the contract in fields 21 to 25 in Table 2 of the Annex to Delegated Regulation (EU) 2022/1855 with action type ‘Valuation update’, as it stands at the end of each day.\n\n","marks":[],"text_hash":"a5e6d1390bc2d908d88bf1bf36b2fd24ad7470477f2103393e0630af8da30549","revision":1}}