The type of energy commodity for the REMIT transactions and orders reporting purposes needs to be specified in the Data Field No 24 of the reporting form.
The two types of values only are allowed: "EL" for electricity or "NG" for natural gas.
Other commodities such as emissions rights, coal, oil, etc. are out of scope of REMIT.
Spreads are also not commodities.
The Trade Reporting User Manual (TRUM) also explains that Clean and Dirty Spark Spreads, for trades that involve both electricity and gas, have to be reported separately: one leg for the electricity trade and one leg for the gas trade. The two legs, gas and electricity trades, need to be linked together through field 32.
The emission leg (in the case of a Clean Spark Spread) will not be reported.
Clean and Dirty Dark Spreads, for a trade that involves electricity, coal and emissions should be reported as one leg for the electricity trade.
Coal and emissions have not to be reported. In this case, the electricity trade does not need to be linked to other transactions through field 32.
Source: TRUM