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\"ESMA Q&A 1508 — Q&A — Reporting of Emission Allowances [Answer Published]\"\nanswer_id: ESMA_QA_1508\ntopic: \"ESMA70-1861941480-56 Questions and Answers on MiFIR reporting\"\nstatus: \"Answer Published\"\ntype: qa\ninstrument_type: qa\nauthority: ESMA\nbinding: false\nbinding_character: non_binding\nlegal_status: in_force\nregulation: \"MiFIR\"\nmifir_level3: true\nmica_level2: false\nlegal_basis: \"MiFIR\"\ndate: 11 July 2022\nsource_link: https://www.esma.europa.eu/publications-data/questions-answers/1508\nlifecycle: \"Answer Published\"\ntext_version: \"ESMA Q&A register, 11 July 2022\"\nsource_url: \"https://www.esma.europa.eu/publications-data/questions-answers/1508\"\ncheck_status: matched\nverified: true\nlast_checked: 2026-10-26\nchecked_against: \"the ESMA publication\"\nsource:\n  prepared_by: \"ESMA\"\n  published_by: \"ESMA\"\n  published_in: \"ESMA Q&A tool\"\n  evidence:\n    prepared_by: \"ESMA Answer\"\n    locator: \"ESMA Q&A entry ESMA_QA_1508: field 'ESMA Answer', no 'Answer provided by' line\"\ndocument_type: \"qa_answer\"\nlegal_nature: \"not_legislation\"\naddressees: \"not stated in the document\"\ndates:\n  published_on: \"2022-07-11\"\n  question_submitted_on: \"2022-07-11\"\n  locators:\n    published_on: \"ESMA Q&A Excel export ESMA_QA_1508, column 'Esma responses', date line\"\n    question_submitted_on: \"ESMA Q&A Excel export ESMA_QA_1508, column 'Date of submission'\"\nlifecycle_label: \"Answer Published\"\n---\n\n**Answer by ESMA, published in its Q&A tool · not legislation · published 11 Jul 2022 [Answer Published]**\n\n*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/1508)*\n\n| | |\n|---|---|\n| **Full title** | ESMA Q&A 1508 — Q&A — Reporting of Emission Allowances \\[Answer Published\\] |\n| **Prepared by** | ESMA |\n| **Published by** | ESMA, in the ESMA Q&A tool |\n| **Reference** | ESMA_QA_1508 |\n| **Document type** | Q&A |\n| **Legal nature** | Not legislation |\n| **Addressees** | Not stated in the document |\n| **Dates** | Published 11 July 2022; question submitted 11 July 2022 |\n| **Legal basis** | MiFIR |\n| **Related instruments** | None recorded |\n| **Text on this page** | Word for word — the full text of the ESMA publication |\n\n**Reporting of Emission Allowances**\n\n### Question\n\nHow should trading venues record phase 4 emission allowances and derivatives thereof under MiFIR Article 25 and RTS 24 for the purpose of the order book record keeping?\n\n***\n\n### Answer\n\n\\[ESMA 70-1861941480-56 MiFIR data reporting Q&A, Q&A 19.3\\]\n\nTrading venues should record phase 4 emission allowances under RTS 24 Field 18 - Financial instrument identification code with the following ISINs displayed on European Commission’s website:\n\nEU000A2QMW50 for phase 4 emission allowance\n\nEU000A2QMW68 for phase 4 emission aviation allowance\n\nIn case of derivatives on phase 4 allowances, trading venues should record these instruments with the ISIN assigned by the National Numbering Agency in Field 18 - Financial instrument identification code.\n\nExample:\n\nRTS 24 Field number\n\nRTS 24 Field name\n\nValue\n\nContent to be reported\\[1\\]\n\n18\n\nFinancial instrument identification code\n\nEU000A2QMW50 or EU000A2QMW68\n\nISIN displayed on the European Commission’s website and assigned by the relevant National Numbering Agency.\n\n\\[1\\] In case of further clarification of the description of the fields are needed these are provided in this column\n\n***\n\n**Source:** [ESMA original document](https://www.esma.europa.eu/publications-data/questions-answers/1508)\n"}