For EMIR, the following EU entities have a reporting obligation when they execute a derivative in the following asset classes; Equity (EQ), Currency (CU), Commodity (CO), Interest Rate (IR), Credit (CR).

 

Entity	Reference
Investment Firm	Directive 2004/39/EC
Credit Institution	Directive 2006/48/EC
AIF	Directive 2011/61/EU
UCTIS	Directive 2009/65/EC
Pension Funds	Directive 2003/41/EC
Insurance	Directive 73/239/EEC Directive 2002/83/EC Directive 2005/68/EC
Other	NFC – EMIR Article 2 (9) CCP – EMIR Article 2 (1)

Table 1 – Entities with an EMIR reporting obligations