ESMA, the EU's financial markets regulator, released reporting templates for the Active Account Requirement (AAR). These templates outline how entities must report information under EMIR 3. ESMA seeks to standardize AAR reporting across the EU for efficiency. The templates provide clear instructions and aim for consistent supervisory practices. The first AAR report is due on July 31, 2026, covering a year starting June 25, 2025. Subsequent reports will be submitted every six months. Reports will be due on January 31st and July 31st. Each subsequent report will cover a twelve-month period. This structured approach ensures regular and comprehensive data collection. Cristina Bonillo is the contact for further inquiries.