What do you have to report?
Firms trading derivatives must report details of swaps to the Commodities and Futures Commission (CFTC) via a Swap Data Repository (SDR). This includes the primary economic terms and any event that affects the valuations or terms of the contract (Part 45) to allow regulators to monitor for systemic risk. There is also an obligation on firms to report in real-time to provide transparency on pricing to the market.
Like EMIR, DFA covers over-the-counter derivatives but unlike EMIR it excludes exchange-traded derivatives.