TIME AT WHICH SPECIFIED PERSON (BUT NOT SIGNIFICANT DERIVATIVES HOLDER) MUST REPORT MATTER
First column
Matter
Second column
Time at which person who is, on applicable reporting commencement date, specified person (but not significant derivatives holder) must report matter
Third column
Time at which person who becomes, after applicable reporting commencement date, specified person (but not significant derivatives holder) must report matter
1.
Information mentioned in Parts I to VI of the First Schedule in respect of the execution of a relevant specified derivatives contract
Within 6 months after the applicable reporting commencement date
Within 6 months after the date on which the person becomes a specified person (but not a significant derivatives holder)
1A.
Information mentioned in Parts I to VI of the First Schedule in respect of the termination of a relevant specified derivatives contract which terminates in the period during which the matter mentioned in item 1 on the relevant specified derivatives contract is to be reported
Where —
(a)
the relevant specified derivatives contract terminates before the penultimate day of the 6‑month period mentioned in this column against item 1, by the last day of that 6‑month period; or
(b)
the relevant specified derivatives contract terminates on the penultimate day or the last day of the 6‑month period mentioned in this column against item 1, within 2 business days after the termination
Where —
(a)
the relevant specified derivatives contract terminates before the penultimate day of the 6‑month period mentioned in this column against item 1, by the last day of that 6‑month period; or
(b)
the relevant specified derivatives contract terminates on the penultimate day or the last day of the 6‑month period mentioned in this column against item 1, within 2 business days after the termination
1B.
Information mentioned in Parts I to VI of the First Schedule in respect of the termination of a relevant specified derivatives contract which terminates after the period during which the matter mentioned in item 1 on the relevant specified derivatives contract is to be reported
Within 2 business days after the termination of the relevant specified derivatives contract
Within 2 business days after the termination of the relevant specified derivatives contract
2.
Information referred to in the First Schedule in respect of the execution or termination of a specified derivatives contract which was executed on or after the applicable reporting commencement date, and which was booked in Singapore or traded in Singapore
Within 2 business days after the execution or termination of the specified derivatives contract
Within 2 business days after the execution or termination of the specified derivatives contract
3.
Any amendment, modification, variation or change, to any information referred to in item 1 or 2, which is made on or after the applicable reporting commencement date
Within 2 business days after the amendment, modification, variation or change
Within 2 business days after the amendment, modification, variation or change
Note:
“relevant specified derivatives contract”, in relation to a person who is a specified person (but not a significant derivatives holder) on the applicable reporting commencement date, means a specified derivatives contract that —
(a)
was executed before the applicable reporting commencement date;
(b)
was booked in Singapore;
(c)
is in force on the applicable reporting commencement date; and
(d)
has a maturity of at least one year as at the applicable reporting commencement date;
“relevant specified derivatives contract”, in relation to a person who becomes a specified person (but not a significant derivatives holder) after the applicable reporting commencement date, means a specified derivatives contract that —
(a)
was executed before the date on which the person becomes a specified person (but not a significant derivatives holder);
(b)
was booked in Singapore;
(c)
is in force on the date mentioned in paragraph (a); and
(d)
has a maturity of at least one year as at the date mentioned in paragraph (a).
[S 153/2018 wef 01/04/2018]
[S 727/2014 wef 01/11/2014]
Part II
TIME AT WHICH SIGNIFICANT DERIVATIVES HOLDER MUST REPORT MATTER
First column
Matter
Second column
Time at which person who is, on applicable reporting commencement date, significant derivatives holder must report matter
Third column
Time at which person who becomes, after applicable reporting commencement date, significant derivatives holder must report matter
1.
Information mentioned in Parts I to VI of the First Schedule in respect of the execution of a relevant specified derivatives contract
Within 6 months after the applicable reporting commencement date
Within 6 months after the date on which the person becomes a significant derivatives holder
1A.
Information mentioned in Parts I to VI of the First Schedule in respect of the termination of a relevant specified derivatives contract which terminates in the period during which the matter mentioned in item 1 on the relevant specified derivatives contract is to be reported
Where —
(a)
the relevant specified derivatives contract terminates before the penultimate day of the 6‑month period mentioned in this column against item 1, by the last day of that 6‑month period; or
(b)
the relevant specified derivatives contract terminates on the penultimate day or the last day of the 6‑month period mentioned in this column against item 1, within 2 business days after the termination
Where —
(a)
the relevant specified derivatives contract terminates before the penultimate day of the 6‑month period mentioned in this column against item 1, by the last day of that 6‑month period; or
(b)
the relevant specified derivatives contract terminates on the penultimate day or the last day of the 6‑month period mentioned in this column against item 1, within 2 business days after the termination
1B.
Information mentioned in Parts I to VI of the First Schedule in respect of the termination of a relevant specified derivatives contract which terminates after the period during which the matter mentioned in item 1 on the relevant specified derivatives contract is to be reported
Within 2 business days after the termination of the relevant specified derivatives contract
Within 2 business days after the termination of the relevant specified derivatives contract
2.
Information referred to in the First Schedule in respect of the execution or termination of a specified derivatives contract which was executed on or after the applicable reporting commencement date, and which was booked in Singapore or traded in Singapore
Within 2 business days after the execution or termination of the specified derivatives contract
Within 2 business days after the execution or termination of the specified derivatives contract
3.
Any amendment, modification, variation or change, to any information referred to in item 1 or 2, which is made on or after the applicable reporting commencement date
Within 2 business days after the amendment, modification, variation or change
Within 2 business days after the amendment, modification, variation or change
Note:
“relevant specified derivatives contract”, in relation to a person who is a significant derivatives holder on the applicable reporting commencement date, means a specified derivatives contract that —
(a)
was executed before the applicable reporting commencement date;
(b)
was booked in Singapore;
(c)
is in force on the applicable reporting commencement date; and
(d)
has a maturity of at least one year as at the applicable reporting commencement date;
“relevant specified derivatives contract”, in relation to a person who becomes a significant derivatives holder after the applicable reporting commencement date, means a specified derivatives contract that —
(a)
was executed before the date on which the person becomes a significant derivatives holder;
(b)
was booked in Singapore;
(c)
is in force on the date mentioned in paragraph (a); and
(d)
has a maturity of at least one year as at the date mentioned in paragraph (a).
