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---
title: "ESMA Q&A 1507 — Q&A — Reporting of Emission Allowances [Answer Published]"
shortTitle: "ESMA Q&A 1507 — Q&A — Reporting of Emission Allowances [Answer Published]"
answer_id: ESMA_QA_1507
topic: "ESMA70-1861941480-56 Questions and Answers on MiFIR reporting"
status: "Answer Published"
type: qa
instrument_type: qa
authority: ESMA
binding: false
binding_character: non_binding
legal_status: in_force
regulation: "MiFIR"
mifir_level3: true
mica_level2: false
legal_basis: "MiFIR"
date: 11 July 2022
source_link: https://www.esma.europa.eu/publications-data/questions-answers/1507
lifecycle: "Answer Published"
text_version: "ESMA Q&A register, 11 July 2022"
source_url: "https://www.esma.europa.eu/publications-data/questions-answers/1507"
check_status: matched
verified: true
last_checked: 2026-10-26
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    question_submitted_on: "ESMA Q&A Excel export ESMA_QA_1507, column 'Date of submission'"
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---

**Answer by ESMA, published in its Q&A tool · not legislation · published 11 Jul 2022 [Answer Published]**

*Answer Published · ESMA Q&A register, 11 July 2022 · Checked against the ESMA publication on 26 Oct 2026 · [Official source](https://www.esma.europa.eu/publications-data/questions-answers/1507)*

| | |
|---|---|
| **Full title** | ESMA Q&A 1507 — Q&A — Reporting of Emission Allowances \[Answer Published\] |
| **Prepared by** | ESMA |
| **Published by** | ESMA, in the ESMA Q&A tool |
| **Reference** | ESMA_QA_1507 |
| **Document type** | Q&A |
| **Legal nature** | Not legislation |
| **Addressees** | Not stated in the document |
| **Dates** | Published 11 July 2022; question submitted 11 July 2022 |
| **Legal basis** | MiFIR |
| **Related instruments** | None recorded |
| **Text on this page** | Word for word — the full text of the ESMA publication |

**Reporting of Emission Allowances**

### Question

In case of phase 4 emission allowances or derivatives thereof reported with an ISIN which is different from the ISIN displayed on the European Commission website,

a) should trading venues and SIs amend the record in FIRDS with the correct ISIN displayed on the European Commission’s website?

b) how should trading venues amend the record concerning phase 4 emission allowances in FIRDS with the correct ISIN displayed on the European Commission’s website?

c) how should trading venues and SIs amend the record concerning futures on phase 4 emission allowances in FIRDS with the correct ISIN displayed on the European Commission’s website?

***

### Answer

\[ESMA 70-1861941480-56 MiFIR data reporting Q&A, Q&A 19.2\]

Yes

Trading venues that previously submitted phase 4 emission allowances with a different ISIN in FIRDS (i.e. not the EU ISIN for phase 4) should:

Terminate the incorrect phase 4 emission allowances in FIRDS, and

Resubmit in FIRDS the phase 4 emission allowance with the ISIN for phase 4 (i.e. EU000A2QMW50 or EU000A2QMW68) displayed by the European Commission.

Trading venues and SIs that previously submitted futures on phase 4 emission allowances with a different underlying ISIN (i.e. not the EU ISIN for phase 4) as underlying should:

Terminate the future in FIRDS, and

Resubmit in FIRDS the future on phase 4 emission allowance with the ISIN of the phase 4 emission allowances as underlying (i.e. EU000A2QMW50 or EU000A2QMW68) displayed by the European Commission.

***

**Source:** [ESMA original document](https://www.esma.europa.eu/publications-data/questions-answers/1507)