12/12/2025 (Agence Europe) – In a statement published on Thursday 11 December, the European Securities and Markets Authority (ESMA) clarified two new reporting requirements under the European Union’s ‘EMIR 3’ regulation. ESMA first indicated that the first reporting on the Active Account Requirement, in force since 25 June 2025, is expected in July 2026 and will have to cover both past data since that date and data for 2026. ESMA will shortly publish instructions to facilitate and harmonise reporting. In addition, the European authority has specified that the first annual reporting on clearing activities with recognised third-country central counterparties (article 7d), relating to 2025 data, will finally be integrated into the 2026 reporting cycle, once the technical standards have been finalised. Link to the declaration: https://aeur.eu/f/jyf (BD)