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 13803/33). 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 efficient approach to AAR reporting across the EU by providing standardised templates and clear instructions while facilitating consistent supervisory practices. The first AAR reporting submission is expected on 31 July 2026. Link to templates and instructions: https://aeur.eu/f/lji (BD)