Q&A · ESMA
Interest Rate Swaps reporting
Answered
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ESMA gives worked examples of transaction reports and reference data for interest rate swaps: in a fixed-to-floating swap the buyer is the payer of the fixed rate, reported as the price; in a float-to-float basis swap the buyer is the payer of the spread (reported as the price, even if negative), with rules for ordering the legs.
Details
| Reference | ESMA_QA_1697 |
|---|---|
| Issuer | ESMA |
| Published | 26 Sept 2018 |
| Answered | 26 Sept 2018 |
| Submitted | 26 Sept 2018 |
| ESMA topics | ESMA70-1861941480-56 Questions and Answers on MiFIR reporting |
| Earlier Q&A document | ESMA 70-1861941480-56 MiFIR data reporting Q&A, Q&A 16.2 |
Provisions it relates to
- Article 26 MiFIR · Obligation to report transactionsExplicit reference · 90%
- Article 27 MiFIR · Obligation to supply financial instrument reference dataExplicit reference · 90%
- MiFIR (whole act)Explicit reference