Dual reporting
From ACT Wiki
The prevailing system of reporting under the European Market Infrastructure Regulation http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2012:201:0001:0059:EN:PDF (EMIR), under which both parties to a transaction are required to report it.
Sometimes known as 'DSR' (Dual-Sided Reporting).
The Association of Corporate Treasurers and others are lobbying for a system of single-sided reporting (SSR) of transactions between financial counterparties (FCs) and non-financial counterparties (NFCs), under which only the financial counterparty would be required to report the trade.
See also
