17 CFR 20.4 - Reporting entities.
(2) That are positions of the reporting entity's counterparty in a single consolidated account that it shall attribute to that specific counterparty.
(b) Reporting data records. Reporting entities shall report to the Commission, for each reporting day, and separately for each reportable position in a consolidated account described in paragraphs (a)(1) and (a)(2) of this section, unique groupings of the data elements in paragraph (c) of this section (to the extent that there are such corresponding elements), in a single data record, so that each reported record is distinguishable from every other reported record (because of differing data values, as opposed to the arrangement of the elements).
(c) Populating reported data records with data elements. Data records reported under paragraph (b) of this section shall include the following data elements:
(2) An identifier indicating that a principal or counterparty position is being reported;
(3) A 102S identifier assigned by the reporting entity to its counterparty;
(4) The name of the counterparty whose position is being reported;
(5) The reporting day;
(8) The futures equivalent month;
(9) A cleared or uncleared indicator;
(10) A clearing organization identifier;
(11) The commodity reference price;
(12) An execution facility indicator;
(13) Long paired swap positions;
(14) Short paired swap positions;
(15) A swaption put or call side indicator;
(16) A swaption expiration date;
(18) Long non-delta-adjusted paired swaption positions;
(19) Short non-delta-adjusted paired swaption positions;
(20) Long delta-adjusted paired swaption positions (using economically reasonable and analytically supported deltas);
(21) Short delta-adjusted paired swaption positions (using economically reasonable and analytically supported deltas);