Identifying Reportable Derivatives Contracts
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      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