(Art. 94 para. 2 FinMIA)
Derivatives with the following counterparties are subject to the reporting duty set out in Article 104 FinMIA, but not to the other derivatives trading duties:
foreign central banks;
the ECB;
the EFSF;
the ESM;
official bodies or state departments that are responsible for or involved in administering the national debt;
financial institutions set up by a central government or by the government of a subordinate regional body in order to grant promotional loans on the state's behalf on a non-competitive, non-profit-oriented basis.
Derivatives transactions with foreign central banks and with the bodies listed under paragraph 1 letter e may be exempted from the reporting duty provided reciprocity is granted.
The FDF shall publish a list of the foreign bodies covered by paragraph 2.