14/04/2026 (Agence Europe) – On Monday 13 April, the European Securities and Markets Authority (ESMA) published the reporting templates and instructions for the Active Account Requirement (AAR) under the European Market Infrastructure Regulation (EMIR 3) (see EUROPE B13803A33). The new templates set out how entities subject to the Active Account Requirement must submit the required information to their competent authorities. Through this initiative, ESMA aims to ensure a harmonised and...