ESMA publishes templates and instructions for Active Account Requirement (AAR) reporting
EMIR
Date:
20 April 2026
On 13 April 2026, ESMA has published
templates and
instructions for Active Account Requirement (AAR) reporting under
European Market Infrastructure Regulation (EMIR 3). The new templates set out in detail how entities subject to the AAR should report the required information to their competent authorities. Through this development, ESMA aims to ensure a harmonised and efficient approach to AAR reporting across the EU, providing standardised templates and clear instructions while facilitating consistent supervisory practices.