Article 4(1) of the Implementing Regulation No 1247/2012 as amended by the Commission Implementing Regulation of 19.10.2016 governing the "specification, identification, and classification of derivatives" for the purposes of EMIR reporting mandates that the EMIR report specifies a derivative on the basis of the contract type and the the asset class.
Article 4(2) of the Commission Implementing Regulation No 1247/2012 of 19 December 2012 laying down implementing technical standards with regard to the format and frequency of trade reports to trade repositories as amended by the Commission Implementing Regulation of 19.10.2016
The derivative shall be specified in Field 1 of Table 2 of the Annex as one of the following contract types:
(a) financial contract for difference;
(b) forward rate agreement;
(c) forward;
(d) future;
(e) option;
(f) spreadbet;
(g) swap;
(h) swaption;
(i) other.
Contract types
Field 1 in the Table 2 (Common data) in the wording stipulated in the Annex to the Implementing Regulation No 1247/2012 as amended by the Commission Implementing Regulation of 19.10.2016
CD = Financial contracts for difference
FR = Forward rate agreements
FU = Futures
FW = Forwards
OP = Option
SB = Spreadbet
SW = Swap
ST = Swaption
OT = Other
Documentation