| 1 | Unique Transaction Identifier ("UTI") | Unique reference assigned to the SFT in order to identify the trade. | Y | Y | Y | Y |
| 2 | Report tracking number | In the case of transactions resulting from clearing, the prior UTI, namely the UTI of the original bilateral transaction shall be reported. However, the prior UTI is not required to be reported by counterparties that are central counterparties ("CCP's") which have cleared the SFT. Where an SFT was executed on a trading venue and cleared on the same day, a number generated by the trading venue and unique to that execution. | Y | Y | Y | N |
| 3 | Event date | Date on which the reportable event relating to the SFT and captured by the report took place. In the case of action types "Valuation update", "Collateral update", "Reuse update", "Margin update", the date for which the information contained in the report is provided. | Y | Y | Y | Y |
| 4 | Type of SFT | Type of SFT transaction as defined in paragraphs (7) to (10) of Article 3 of Regulation (EU) No 2365/2015. | Y | Y | Y | Y |
| 5 | Cleared | Indication of whether central clearing has taken place. | Y | Y | Y | N |
| 6 | Clearing timestamp | Time and date when clearing took place. | Y | Y | Y | N |
| 7 | CCP | Where a contract has been cleared, the unique code for the CCP that has cleared the contract. | Y | Y | Y | N |
| 8 | Trading venue | Unique code identifying the venue of execution of the SFT. Where the SFT was concluded over the counter and it is admitted to trading, the MIC code "XOFF". Where the SFT was concluded over the counter and it is not admitted to trading, the MIC code "XXXX". | Y | Y | Y | N |
| 9 | Master agreement type | Reference to the master agreement type under which the counterparties concluded a SFT. | Y | Y | Y | N |
| 10 | Other master agreement type | Name of the master agreement. This field shall only be completed where "OTHR" is reported in field 9. | Y | Y | Y | N |
| 11 | Master agreement version | Reference to the year of the master agreement relevant to the reported trade, if applicable. | Y | Y | Y | N |
| 12 | Execution timestamp | Date and time when the SFT was executed. | Y | Y | Y | Y |
| 13 | Value date (Start date) | Date contractually agreed between the counterparties for the exchange of cash, securities, or commodities versus collateral for the opening leg (spot leg) of the SFT. | Y | Y | Y | N |
| 14 | Maturity date (End date) | Date contractually agreed between the counterparties for the exchange of cash, securities, or commodities versus collateral for the closing leg (forward leg) of the SFT. This information shall not be reported for open term repos. | Y | Y | Y | N |
| 15 | Termination date | Termination date in the case of a full early termination of the SFT. | Y | Y | Y | Y |
| 16 | Minimum notice period | Minimum number of business days that one of the counterparties has to inform the other counterparty of the termination of the transaction. | Y | N | N | N |
| 17 | Earliest call-back date | Earliest date that the cash lender has the right to call back a portion of the funds or to terminate the transaction. | Y | N | N | N |
| 18 | General collateral Indicator | Indication of whether the SFT is subject to a general collateral arrangement. In the case of a securities lending transaction, the field refers to securities provided as collateral, and not to the security provided on loan. The code "GENE" shall be specified for an SFT which is subject to a general collateral arrangement. A general collateral arrangement specifies a collateral arrangement for a transaction in which the collateral giver may choose the security to be provided as collateral amongst a relatively wide range of securities satisfying predefined criteria. The code "SPEC" shall be specified for an SFT which is subject to a specific collateral arrangement. A specific collateral arrangement specifies a collateral arrangement for a transaction in which the collateral taker requests a specific International Securities Identification Number ("ISIN") to be provided by the collateral provider. | Y | Y | Y | N |
| 19 | Delivery By Value ("DBV") indicator | Indication of whether the transaction was settled using the DBV mechanism. | Y | N | Y | N |
| 20 | Method used to provide collateral | Indication of whether the collateral in the SFT is subject to a title transfer collateral arrangement, a security financial collateral arrangement, or a security financial collateral arrangement with a right of use. Where more than one method was used to provide collateral, the primary collateral arrangement shall be specified in this field. | Y | N | Y | Y |
| 21 | Open term | Indication of whether the SFT is open term (which has no fixed maturity date) or fixed term with a contractually agreed maturity date. The code "True" shall be specified for open term SFTs, and the code "False" for fixed term SFTs. | Y | N | Y | N |
| 22 | Termination optionality | Indication of whether the SFT is an evergreen or an extendable SFT. | Y | N | Y | N |
| In the case of margin lending, fields 23 to 34 shall be repeated and completed for each currency used in the margin loan. |
| 23 | Fixed rate | In the case of repos, the annualised interest rate on the principal amount of the repurchase transaction in accordance with the day count conventions. In the case of margin lending, the annualised interest rate on the loan value that the borrower pays to the lender. | Y | N | N | Y |
| 24 | Day count convention | Method of calculating the accrued interest on the principal amount for a rate. | Y | N | N | Y |
| 25 | Floating rate | Indication of the reference interest rate used which is reset at predetermined intervals by reference to a market reference rate, if applicable. | Y | N | N | Y |
| 26 | Floating rate reference period — time period | Time period describing the reference period of the floating rate. | Y | N | N | Y |
| 27 | Floating rate reference period — multiplier | Multiplier for the time period describing the reference period of the floating rate specified in field 26. | Y | N | N | Y |
| 28 | Floating rate payment frequency — time period | Time period describing the frequency of payments subject to the floating rate. | Y | N | N | Y |
| 29 | Floating rate payment frequency — multiplier | Multiplier for the time period describing the payment frequency for the floating rate specified in field 28. | Y | N | N | Y |
| 30 | Floating rate reset frequency — time period | Time period describing the frequency of the floating rate resets. | Y | N | N | Y |
| 31 | Floating rate reset frequency — multiplier | Multiplier for the time period describing the frequency for the floating rate resets specified in field 30. | Y | N | N | Y |
| 32 | Spread | Number of basis points to be added to or subtracted from the floating interest rate in order to determine the interest rate of the loan. | Y | N | N | Y |
| 33 | Margin lending currency amount | Amount of a margin loan in a given currency. | N | N | N | Y |
| 34 | Margin lending currency | Currency of the margin loan. | N | N | N | Y |
| Fields 35 and 36 shall be repeated and completed for each floating rate adjustment. |
| 35 | Adjusted rate | Rate as determined by the rate schedule. | Y | N | N | N |
| 36 | Rate date | Date from which the rate is effective. | Y | N | N | N |
| 37 | Principal amount on the value date | Cash value to be settled as of the value date of the transaction. | Y | Y | N | N |
| 38 | Principal amount on the maturity date | Cash value to be settled as of the maturity date of the transaction. | Y | Y | N | N |
| 39 | Principal amount currency | Currency of the principal amount. | Y | Y | N | N |
| 40 | Type of asset | Indication of the type of asset that is the subject of the SFT. | N | N | Y | N |
| 41 | Security identifier | Identification of the security that is the subject of the SFT. This field is not applicable to commodities. | N | N | Y | N |
| 42 | Classification of a security | Classification of Financial Instruments ("CFI") code of the security that is the subject of the SFT. This field is not applicable to commodities | N | N | Y | N |
| Where a commodity was lent or borrowed, the classification of that commodity shall be specified in fields 43, 44 and 45. |
| 43 | Base product | Base product as specified in the classification of commodities in Table 5 of Annex I of the Implementing Regulation (EU) 2019/363. | N | N | Y | N |
| 44 | Sub — product | Sub — product as specified in the classification of commodities in Table 5 of Annex I of the Implementing Regulation (EU) 2019/363. This field requires a specific base product in field 43. | N | N | Y | N |
| 45 | Further sub — product | Further sub product as specified in the classification of commodities table. This field requires a specific sub product in field 44. | N | N | Y | N |
| 46 | Quantity or nominal amount | Quantity or nominal amount of the security or commodity subject of the SFT. In the case of a bond, the total nominal amount which means the number of bonds multiplied by their face value. In the case of other securities or commodities, their quantity. | N | N | Y | N |
| 47 | Unit of measure | Unit of measure in which the quantity is expressed. This field is applicable to commodities. | N | N | Y | N |
| 48 | Currency of nominal amount | In the case where the nominal amount is reported, the currency of the nominal amount. | N | N | Y | N |
| 49 | Security or commodity price | In the case of securities and commodities lending and borrowing, the price of the security or commodity used to calculate the loan value. In the case of a buy-sell back, the price of the security or commodity used to calculate the trade amount for the spot leg of the buy-sell back. | N | Y | Y | N |
| 50 | Price currency | Currency in which the security or commodity price is denominated. | N | N | Y | N |
| 51 | Security quality | Code that classifies the credit risk of the security. | N | N | Y | N |
| 52 | Maturity of the security | Maturity of the security. This field is not applicable to commodities. | N | N | Y | N |
| 53 | Jurisdiction of the issuer | Jurisdiction of the issuer of the security. In case of securities issued by a foreign subsidiary, the jurisdiction of the ultimate parent company or, if not known, the jurisdiction of the subsidiary. This field is not applicable to commodities. | N | N | Y | N |
| 54 | LEI of the issuer | LEI of the issuer of the security. This field is not applicable to commodities. | N | N | Y | N |
| 55 | Security type | Code that classifies the type of the security. | N | N | Y | N |
| 56 | Loan value | Loan value, namely the quantity or nominal amount of the loan multiplied by the price contained in field 49. | N | N | Y | N |
| 57 | Market value | Market value of the securities or commodities on loan or borrowed. | N | N | Y | N |
| 58 | Fixed rebate rate | Fixed interest rate (rate agreed to be paid by the lender for the reinvestment of the cash collateral minus any lending fee) paid by the lender of the security or commodity to the borrower (positive rebate rate) or by the borrower to the lender (negative rebate rate) on the balance of the provided cash collateral. | N | N | Y | N |
| 59 | Floating rebate rate | Indication of the reference interest rate used to calculate the rebate rate (rate agreed to be paid by the lender for the reinvestment of the cash collateral minus any lending fee) paid by the lender of the security or commodity to the borrower (positive rebate rate) or by the borrower to the lender (negative rebate rate) on the balance of the provided cash collateral. | N | N | Y | N |
| 60 | Floating rebate rate reference period — time period | Time period describing the reference period of the floating rebate rate. | N | N | Y | N |
| 61 | Floating rebate rate reference period — multiplier | Multiplier for the time period describing the reference period for the floating rebate rate specified in field 60. | N | N | Y | N |
| 62 | Floating rebate rate payment frequency — time period | Time period describing the frequency of the payments for the floating rebate rate. | N | N | Y | N |
| 63 | Floating rebate rate payment frequency — multiplier | Multiplier for the time period describing the payment frequency for the floating rebate rate specified in field 62. | N | N | Y | N |
| 64 | Floating rebate rate reset frequency — time period | Time period describing the frequency of the floating rebate rate resets. | N | N | Y | N |
| 65 | Floating rebate rate reset frequency — multiplier | Multiplier for the time period describing the frequency of the floating rebate rate reset specified in field 64. | N | N | Y | N |
| 66 | Spread of the rebate rate | Spread for the floating rebate rate expressed in basis points. | N | N | Y | N |
| 67 | Lending fee | Fee that the borrower of the security or commodity pays to the lender. | N | N | Y | N |
| 68 | Exclusive arrangements | In the case of securities borrowing and lending, an indication of whether the borrower has exclusive access to borrow from the lender's securities portfolio. This field is not applicable to commodities. | N | N | Y | N |
| 69 | Outstanding margin loan | Total amount of margin loans, in the base currency. | N | N | N | Y |
| 70 | Base currency of outstanding margin loan | Base currency of outstanding margin loans. | N | N | N | Y |
| 71 | Short market value | Market value of the short position, in the base currency. | N | N | N | Y |
| Collateral data |
| 72 | Uncollateralised Securities Lending ("SL") flag | Indication of whether the SL transaction is uncollateralised. This field shall not be used when the counterparties agree to collateralise the trade but the specific allocation of collateral is not yet known. | N | N | Y | N |
| 73 | Collateralisation of net exposure | Indication of whether the collateral has been provided for a net exposure, rather than for a single transaction. | Y | Y | Y | N |
| 74 | Value date of the collateral | Where trades have been collateralised on a net exposure basis, the latest value date contained in the netting set of SFTs, taking into consideration all of the transactions for which the collateral was provided. | Y | Y | Y | N |
| Where specific collateral was used, fields 75 to 94 shall be repeated and completed for each component of the collateral, where applicable. |
| 75 | Type of collateral component | Indication of the type of collateral component. | Y | Y | Y | Y |
| Where cash was used as collateral, this shall be specified in fields 76 and 77. |
| 76 | Cash collateral amount | Amount of funds provided as collateral for the borrowing of securities or commodities. | Y | Y | Y | N |
| 77 | Cash collateral currency | Currency of the cash collateral. | Y | Y | Y | N |
| 78 | Identification of a security used as collateral | Identification of the security used as collateral. This field is not applicable to commodities. | Y | Y | Y | Y |
| 79 | Classification of a security used as collateral | CFI code of the security used as collateral. This field is not applicable to commodities. | Y | Y | Y | Y |
| Where a commodity was used as collateral, the classification of that commodity shall be specified in fields 80, 81 and 82. |
| 80 | Base product | Base product as specified in the classification of commodities in Table 5 of Annex I of the Implementing Regulation (EU) 2019/363. | Y | Y | Y | N |
| 81 | Sub — product | Sub — product as specified in the classification of commodities in Table 5 of Annex I of the Implementing Regulation (EU) 2019/363. This field requires a specific base product in field 80. | Y | Y | Y | N |
| 82 | Further sub — product | Further sub — product as specified in the classification of commodities in Table 5 of Annex I of the Implementing Regulation (EU) 2019/363. This field requires a specific sub — product in field 81. | Y | Y | Y | N |
| 83 | Collateral quantity or nominal amount | Quantity or nominal amount of the security or commodity used as collateral. In the case of a bond, the total nominal amount which means the number of bonds multiplied by the face value. In the case of other securities or commodities, their quantity. | Y | Y | Y | Y |
| 84 | Collateral unit of measure | Unit of measure in which the collateral quantity is specified. This field is applicable to commodities. | Y | Y | Y | N |
| 85 | Currency of collateral nominal amount | In the case where the collateral nominal amount is reported, the currency of the nominal amount. | Y | Y | Y | Y |
| 86 | Price currency | Currency of the price of the collateral component. | Y | Y | Y | Y |
| 87 | Price per unit | Price per unit in respect of the collateral component, including accrued interest for interest-bearing securities used to value the security or commodity. | Y | Y | Y | Y |
| 88 | Collateral market value | Market value of the individual collateral component expressed in price currency. | Y | Y | Y | Y |
| 89 | Haircut or margin | For repos and buy-sell backs, any collateral haircut shall be specified by reference to any risk control measure applied to the underlying collateral, at ISIN level, whereby the value of that underlying collateral is calculated as the market value of the assets reduced by a certain percentage. For securities lending, the percentage of any collateral haircut shall be specified by reference to any risk control measure applied to the underlying collateral, either at ISIN or portfolio-level, whereby the value of that underlying collateral is calculated as the market value of the assets reduced by a certain percentage. For margin lending, the percentage of the margin requirement applied to the entire collateral portfolio held in a client's prime brokerage account. Actual values, as opposed to estimated or default values shall be specified in this field. | Y | Y | Y | Y |
| 90 | Collateral quality | Code that classifies the risk of the security used as collateral. | Y | Y | Y | Y |
| 91 | Maturity date of the security | Maturity date of the security used as collateral. This field is not applicable to commodities. | Y | Y | Y | Y |
| 92 | Jurisdiction of the issuer | Jurisdiction of the issuer of the security used as collateral. In case of securities issued by a foreign subsidiary, the jurisdiction of the ultimate parent company shall be reported or, if not known, the jurisdiction of the subsidiary. This field is not applicable to commodities | Y | Y | Y | Y |
| 93 | LEI of the issuer | LEI of the issuer of the security used as collateral. This field is not applicable to commodities. | Y | Y | Y | Y |
| 94 | Collateral type | Code that classifies the type of the security used as collateral. | | | | |
| 95 | Availability for collateral reuse | Indication of whether the collateral taker can reuse the securities provided as a collateral. | Y | Y | Y | Y |
| Field 96 shall be specified in the case where a collateral basket was used. The detailed allocation of collateral for SFTs transacted against a collateral pool shall be specified in fields 75 to 94 when available. |
| 96 | Collateral basket identifier | Where the collateral basket can be identified with an ISIN, the ISIN of the collateral basket. Where the collateral basket cannot be identified with an ISIN, this field shall be completed with the code "NTAV". | Y | Y | Y | N |
| 97 | Portfolio code | Where the transaction is cleared and is included in a portfolio of transactions for which margins are exchanged, the portfolio shall be identified by a unique code determined by the reporting counterparty. Where the portfolio of transactions also includes derivative contracts reportable under Regulation (EU) No 648/2012, the portfolio code shall be the same as that reported under Regulation (EU) No 648/2012. | Y | Y | Y | N |
| 98 | Action type | The report shall contain one of the following action types: (a) a SFT reported for the first time shall be identified as "New"; (b) a modification of a previously reported SFT shall be identified as "Modification". This includes an update to a previous report showing a position in order to reflect new trades included in that position; (c) a valuation of the security or commodity subject to a securities or commodities lending transaction shall be identified as "Valuation Update"; (d) a modification of the details of collateral data, including its valuation, shall be identified as "Collateral update"; (e) a cancellation of a wrongly submitted entire report where the SFT never came into existence or was not subject to SFT reporting requirements but which was reported to a trade repository by mistake shall be identified as "Error"; (f) a correction of data fields that were submitted wrongly in a previous report shall be identified as "Correction"; (g) a termination of an open term SFT or an early termination of a fixed term SFT shall be identified as "Termination/Early termination"; (h) a SFT that is to be reported as a new trade and also included in a separate position report on the same day shall be identified as a "Position component". | Y | Y | Y | Y |
| 99 | Level | Indication of whether the report is done at trade or position level. Position level reporting can be used only as a supplement to trade level reporting to report post-trade events and only if the individual trades in fungible products have been replaced by the position. | Y | Y | Y | N |
