Who has to report Valuation Data?

If the Reporting Counterparty is a Swap Dealer (SD), Major Swap Participant (MSP), or Derivatives Clearing Organization (DCO), swap valuation data shall be reported to KOR SDR per the KOR SDR Technical Specifications each Business Day.

Non-SD/MSP/DCOs, SEFs and DCMs do NOT have a valuation reporting obligation. 

References: CFTC Rule(s) §45.4(c)(2)(i)