{"text_format":"1","workbook":"xlsx","n_sheets":1,"sheets":["Overview"],"not_rendered":{"charts":0,"images":19,"macros":1,"external_links":0,"defined_names":2,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Overview","index":0,"n_rows":25,"n_cols":11,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
[]
[null,"International Derivatives Regulations - Overview Reporting Obligations for NFCs  (non-financial counterparties), August 2015"]
[]
[null,"Country / Region",null,null,"Status Evalua- \ntion",null,"Reporting obligation for NFCs",null,"Details / Limits / Exceptions",null,"Reporting obligation for intra-group transactions (Transactions between NFCs)"]
[]
[null,"Argentina",null,null,"In \nprogress"]
[null,"Australia",null,null,"Finished",null,"No",null,"\"End users\" do not have to report under any circumstances, also not trades with foreign counterparties not reporting under the Australian regulation."]
[null,"Brazil",null,null,"In \nprogress"]
[null,"Canada (Ontario)",null,null,"Finished",null,"Yes",null,"No exceptions, all trades have to be reported. Start date for reporting: July 1, 2016.",null,"Yes"]
[null,"China",null,null,"In \nprogress"]
[null,"European Union",null,null,"Finished",null,"Yes",null,"No exceptions, all trades have to be reported. Start date for reporting: February 12, 2014.",null,"Yes"]
[null,"Hong Kong",null,null,"Finished",null,"No"]
[null,"India",null,null,"In \nprogress"]
[null,"Indonesia",null,null,"In \nprogress",null,null,null,"Up to date (August 2015), no regulation has been enacted."]
[null,"Japan",null,null,"Finished",null,"No"]
[null,"Korea",null,null,"In \nprogress"]
[null,"Mexico",null,null,"In \nprogress"]
[null,"Russia",null,null,"Finished",null,"No"]
[null,"Saudi Arabia",null,null,"In \nprogress"]
[null,"Singapore",null,null,"Finished",null,"Yes - limited",null,"NFCs must not report unless a threshold of SGD 8 bn (gross notional amount over all specified asset classes) in four consecutive quarters has been exceeded. Start date for reporting: October 1, 2014."]
[null,"South Africa",null,null,"In \nprogress"]
[null,"Switzerland",null,null,"Finished",null,"Yes - limited",null,"Transaction concluded between a Swiss corporate and an Non-Switzerland-based counterparty have to be reported by the Swiss corporate in case the foreign bank does not report under FinfraG. Start date for reporting expected for April 1, 2016, final decision still pending.",null,"No"]
[null,"Turkey",null,null,"In \nprogress"]
[null,"United States",null,null,"Finished",null,"Yes - limited",null,"Transaction concluded between a US corporate and an Non-US-based corporate have to be reported by the US corporate, as well as trades with a so-called 'Financial end-user'. Financial end-users are e.g. banks with a derivative volume of less than USD 8 bn / year. Start date for reporting: December 31, 2012.",null,"No *)"]
[null,null,null,null,null,null,null,null,"*) Does not apply for trades with entities in which the group has an interest of less than 51%."]