ESMA - Reporting templates and instructions for the Active Account requirement
ESMA published the reporting templates and instructions for the Active Account Requirement reporting under European Market Infrastructure Regulation (EMIR 3).
The first AAR reporting submission is expected on 31 July 2026, covering the period from 25 June 2025, when the AAR became applicable, to 30 June 2026.
Thereafter, reporting will take place on six months basis, with submissions due on 31 January and 31 July each year, each covering a twelve‑month reference period.
