The European Securities and Markets Authority (ESMA) has published the reporting templates and instructions for Active Account Requirement (AAR) reporting under European Market Infrastructure Regulation (EMIR 3). The templates set out how entities subject to the AAR should report the required information to their competent authorities, with the aim of supporting a harmonised and efficient reporting approach across the EU. The first AAR reporting submission is expected on 31 July 2026 and will cover the period from 25 June 2025, when the AAR became applicable, to 30 June 2026. Subsequent submissions are due every six months on 31 January and 31 July each year, with each submission covering a twelve-month reference period.
European Securities and Markets Authority 2026-04-15
European Securities and Markets Authority publishes EMIR 3 Active Account Requirement reporting templates and instructions
The European Securities and Markets Authority has published reporting templates and instructions for Active Account Requirement reporting under the European Market Infrastructure Regulation 3, setting out how in-scope entities should report to their competent authorities. The templates are intended to support a harmonised and efficient reporting framework across the European Union.