---
kind: "section"
citation: "17 C.F.R. § 20.4"
title: "17"
number: "20.4"
heading: "Reporting entities."
url: "https://uscodex.org/cfr/17/20.4"
---

# §20.4. Reporting entities.

- (a) **Consolidated accounts.** Each reporting entity shall combine all paired swap and swaption positions:
  - (1) That are principal positions (swaps and swaptions to which the reporting entity is a direct legal counterparty), in a single consolidated account that it shall attribute to itself; and
  - (2) That are positions of the reporting entity's counterparty in a single consolidated account that it shall attribute to that specific counterparty.
- (b) **Reporting data records.** Reporting entities shall report to the Commission, for each reporting day, and separately for each reportable position in a consolidated account described in paragraphs [(a)(1)](#a-1) and [(a)(2)](#a-2) of this section, unique groupings of the data elements in [paragraph (c)](#c) of this section (to the extent that there are such corresponding elements), in a single data record, so that each reported record is distinguishable from every other reported record (because of differing data values, as opposed to the arrangement of the elements).
- (c) **Populating reported data records with data elements.** Data records reported under [paragraph (b)](#b) of this section shall include the following data elements:
  - (1) An identifier assigned by the Commission to the reporting entity;
  - (2) An identifier indicating that a principal or counterparty position is being reported;
  - (3) A 102S identifier assigned by the reporting entity to its counterparty;
  - (4) The name of the counterparty whose position is being reported;
  - (5) The reporting day;
  - (6) If cleared, the identifier for the cleared product assigned by the clearing organization;
  - (7) The commodity underlying the reportable positions;
  - (8) The futures equivalent month;
  - (9) A cleared or uncleared indicator;
  - (10) A clearing organization identifier;
  - (11) The commodity reference price;
  - (12) An execution facility indicator;
  - (13) Long paired swap positions;
  - (14) Short paired swap positions;
  - (15) A swaption put or call side indicator;
  - (16) A swaption expiration date;
  - (17) A swaption strike price;
  - (18) Long non-delta-adjusted paired swaption positions;
  - (19) Short non-delta-adjusted paired swaption positions;
  - (20) Long delta-adjusted paired swaption positions (using economically reasonable and analytically supported deltas);
  - (21) Short delta-adjusted paired swaption positions (using economically reasonable and analytically supported deltas);
  - (22) Long paired swap or swaption notional value; and
  - (23) **Short paired swap or swaption notional value.**

## Notes

### Authority

Authority: 7 U.S.C. 1a, 2, 5, 6, 6a, 6c, 6f, 6g, 6t, 12a, 19.

### Source

Source: 76 FR 43862, July 22, 2011, unless otherwise noted.