Article 11 The date by which derivative contracts are to be reported
11. A counterparty to a derivative shall report any conclusion, modification or termination of the derivative by the end of the working day following the day on which that conclusion, modification or termination took place.
12. A counterparty to a derivative that fulfils the conditions set out in point (a) or (b) of Article 3(2) on [30 September 2024 or the entity responsible for reporting shall report all details of that derivative required in accordance with the Annex by submitting a report with event type ‘Update’ by 31 March 2025, unless they have submitted a report with the action type ‘Modify’ or ‘Correct’ for that derivative within this period.