- Knowledge Base
- MAS
- Identifying Reportable Derivatives Contracts
Singapore: Do derivatives contracts entered into before the reporting commencement date need to be reported?
Derivatives contracts which are booked in Singapore with a remaining maturity of at least one year as at the applicable reporting commencement date need to be reported. A reporting entity needs to report such derivatives contracts within 6 months from the applicable reporting commencement date.
References:
- Regulation 9 of the SF(RDC)R
-
Third Schedule to the SF(RDC)R