1. 1. The data on collateral required underin accordance with Table 1 of the Annex shall include all posted collateral.and received collateral in accordance with fields 21 to 35 in Table 1 of the Annex.
2. 2. Where a counterparty does not collateralise on a transaction level basis, counterparties shall report to a trade repository collateral posted and received on a portfolio basis.basis in accordance with fields 21 to 35 in Table 1 of the Annex.
3. 3. Where the collateral related to a contract is reported on a portfolio basis, the reporting counterparty shall report to the trade repository a code identifying the portfolio of collateral posted to the other counterparty related to the reported contract.contract in accordance with field 23 in Table 1 of the Annex.
4. 4. Non-financial counterparties other than those referred to in Article 10 of Regulation (EU) No 648/2012 shall not be required to report collateral, mark to market,mark-to-market, or mark to modelmark-to-model valuations of the contracts referredset toout in Table 1 of the Annex.Annex to this Regulation.
5. 5. For contracts cleared by a CCP, markthe to market valuationscounterparty shall onlyreport bethe valuation of the contract provided by the CCP.CCP in accordance with fields 17 to 20 in Table 1 of the Annex.
6.For contracts not cleared by a CCP, the counterparty shall report, in accordance with fields 17 to 20 in Table 1 of the Annex to this Regulation, the valuation of the contract performed in accordance with the methodology defined in International Financial Reporting Standard 13 Fair Value Measurement as adopted by the Union and referred to in the Annex to Commission Regulation (EC) No 1126/2008 (1).