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In forceMarket surveillanceLast checked 13 November 2026

Ownership and control reporting (OCR, Forms 102A, 102B, 102S, 40, 40S, 71)

A regulatory return listed by the Commodity Futures Trading Commission (CFTC), United States.

Identifies who actually owns and controls every futures, option and large-swap account the Commission tracks for market surveillance, separately from the daily position numbers reported under Part 17. It builds on the Commission's existing position and transaction reporting programmes by requiring electronic trader-identification and market-participant data on Forms 102A, 102B and 102S (special, volume-threshold and consolidated accounts), Form 71 (omnibus accounts and sub-accounts), and Form 40 or 40S (the individual trader's own statement). Source

Official title: Ownership and Control Reports

The facts

Who files
Futures commission merchants, clearing members, foreign brokers, swap dealers and certain reporting markets file Forms 102A, 102B, 102S and 71 to identify the accounts they carry. Separately, every person who owns or controls a reportable position, a volume threshold account or a reportable sub-account, or who is subject to the Part 20 books-and-records rule for physical commodity swaps, must file their own Form 40 or 40S statement. Source
How often
A new identification filing (Form 102A, 102B, 102S or 71) is made when an account first becomes reportable, and updated whenever the information changes; a Form 40 or 40S is filed only on call by the Commission or its designee, not on a fixed schedule. Source
Deadline
A new Form 102-series filing is due when the account first becomes reportable. A change update to a previously filed Form 102-series record is due not later than 9 a.m. on the business day after the change occurs. A Form 40 or 40S must be filed on call by the Commission, at the time and place the call specifies, and then kept up to date on a continuing basis. Source
Format
XML, Web form. Submitted as XML files over the Commission's secure FTP, or entered directly through the web-based CFTC Portal; the field layouts are set out in the Commission's OCR Technical Guidance Document (version 5.1). Source
How it is filed
Filing routes recorded for the CFTC: CFTC Portal; WinJammer; NFA EasyFile (Form PQR and Form PR). See how firms file with the CFTC.
Status
In force
Legal basis
Group
Market surveillance

Templates (6)

The tables and forms inside the return. Plain name first, the CFTC's code in brackets.

  • Identification of special accounts (102A)
  • Identification of volume threshold accounts (102B)
  • Identification of consolidated accounts (102S)
  • Identification of omnibus accounts and sub-accounts (71)
  • Statement of reporting trader (40)
  • Statement of reporting trader (Part 20 series filing for physical commodity swaps) (40S)

The six forms named in the OCR Technical Guidance Document and the OCR final rule. Source

Validation rules

The CFTC publishes the checks it runs on this return. They could not be counted from the published material. They are written for people to read; software cannot run them as published. Source

How they are written: A published, numbered list of field-level validation rules (required, conditional, or external-warning) in a spreadsheet document, not a machine-executable ruleset..

The rules, on cftc.gov

How they were counted

The Form 102 Validation Rules document (version 2.0) numbers individual field checks in three series (4000s for Form 102A, 5000s for Form 102B, 6000s for Form 102S), reaching at least the 700 series in the change log read; a single overall total was not tallied from the pages read.

Counts are in the CFTC's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. Ownership and control information is confidential. The business-purpose classification a trader gives on Form 40 does feed into the aggregate Commitments of Traders report (see the large trader position reports return), but the underlying Form 40 and Form 102-series filings themselves are not published. Source

  • Commitments of Traders (COT) reports

    Added up across firms · Static per-week report files, a compressed annual historical file, and a queryable public reporting environment

    Weekly breakdown of open interest by trader category for futures and options markets with 20 or more large traders, built from the Part 17 large trader position data and the business-purpose classification traders give on Form 40; released each Friday afternoon for positions as of the preceding Tuesday. Source

Official documents (4)

The CFTC's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

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Last checked 13 November 2026.