The process of inputting historical or legacy activity into a trade repository or any other market infrastructure. The process includes agreeing the full economics and legal documents between two counterparties before the trade is backloaded into the repository.
EMIR requires derivative contracts that were executed after 16th August 2012 and still outstanding when the regime took effect on 12th February 2014 to be reported immediately. EMIR requires that derivative contracts that were entered into before 16th August 2012 and are still outstanding on 12th February 2014 have to be reported (backloaded) within 90 days of the reporting start date. Derivative contracts that were entered into before 16th August 2012 and outstanding on that date, as well as entered into on or after 16th August 2012, and that are not outstanding on or after the reporting start date must be reported to a trade repository within 3 years.