Reporting of accumulator contracts

(a) For the purposes of transaction data reporting, accumulators should be classified as either forwards or options, depending as to whether they embed option features (e.g. knock-out price or gearing ratio). (b) No.  (c) Yes, they should be reported according to the general rules, as applicable.  (d) Accumulators should be reported as displayed below:  RTS 22 Field Number   RTS 22 Field Name   Content to be reported   30  Quantity  Number of derivative contracts purchased.  33  Price  Price at which the buyer has committed to purchase the underlying financial instruments during the accumulation period.  [For contracts classified as options]   The premium of the derivative contract per underlying.  38  Up-front payment  If applicable, the monetary value of any up-front payment.  42  Instrument full name  Full name of the financial instrument, which must contain the term "accumulator".  43  Classification  JE**** or O*****  46  Price multiplier  Maximum number of shares to be purchased over the entire accumulation period.   47  Underlying ISIN  ISIN of the underlying.  51  Strike price  [Only for contracts classified as options]    Pre-determined price at which the holder will have to buy the underlying financial instrument.   55  Expiry date  Expiration date of the accumulator.