Who is exempt from reporting under MAS?

The Securities and Futures (Reporting of Derivatives Contracts) Regulations 2013 lays out the exemptions.

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(1) A person who is a party to a specified derivatives contract shall be exempted from section 125 of the Act in respect of the specified derivatives contract, if —

(a)	he is a person specified in the Fourth Schedule; or
(b)	the counterparty to the specified derivatives contract is a person specified in the Fourth Schedule

EXEMPTED PERSONS

1.	The Government

2.	Any statutory board established under any written law

3.	Any central bank in a jurisdiction other than Singapore

4.	Any central government in a jurisdiction other than Singapore

5.	Any agency (of a central government in a jurisdiction other than Singapore) that is incorporated or established, in a jurisdiction other than Singapore, for non‑commercial purposes

Any of the following multilateral agencies, organisations or entities:

(a)	the African Development Bank
(b)	the Asian Development Bank
(c)	the Bank for International Settlements
(d)	the European Bank for Reconstruction and Development
(e)	the European Economic Community
(f)	the European Investment Bank
(g)	the Inter‑American Development Bank
(h)	the International Monetary Fund [S 153/2018 wef 01/04/2018]
(i)	the Asian Infrastructure Investment Bank [S 153/2018 wef 01/04/2018]
(j)	the Caribbean Development Bank [S 153/2018 wef 01/04/2018]
(k)	the Council of Europe Development Bank [S 153/2018 wef 01/04/2018]
(l)	the European Investment Fund [S 153/2018 wef 01/04/2018]
(m)	the Islamic Development Bank [S 153/2018 wef 01/04/2018]
(n)	the Nordic Investment Bank [S 153/2018 wef 01/04/2018]
(o)	the International Finance Facility for Immunisation [S 153/2018 wef 01/04/2018]
(p)	the World Bank Group, including the International Bank for Reconstruction and Development, the International Finance Corporation and the Multilateral Investment Guarantee Agency [S 153/2018 wef 01/04/2018]