Identifying Reporting Obligations
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Singapore: What happens after a reporting entity is no longer subject to the reporting obligations?

A reporting entity need not continue reporting if it is no longer subject to the reporting  obligations. In this case, it should inform the trade repository of the cessation and follow  the procedure of the trade repository regarding the cessation.  

However, it may wish to consider continuing reporting if it sees itself being subject to  reporting obligations again in the future. In this case, it should ensure that reporting be  done in accordance with regulatory requirements, and information on the reported  contracts be maintained until expiry or withdrawal from the trade repository.