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In forceIntermediary financial reportingLast checked 13 November 2026

Swap dealer and major swap participant financial reporting (Part 23, Appendix B / Appendix C)

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

The minimum capital position and supporting financial schedules of a registered swap dealer (SD) or major swap participant (MSP), so the Commission can monitor its financial soundness. A covered SD or MSP that is also a futures commission merchant or securities broker-dealer files its existing FCM or broker-dealer financial reports instead; one that is a bank SD or bank MSP subject to a prudential regulator may instead file schedules aligned with its FFIEC or home-country regulator reports. Source

Official title: Capital and Financial Reporting Requirements for Swap Dealers and Major Swap Participants

The facts

Who files
Swap dealers and major swap participants registered with the Commission. Covered (nonbank) SDs and MSPs file Commission Appendix B and Appendix C schedules; SDs and MSPs that are also registered as futures commission merchants or broker-dealers file their existing FCM or broker-dealer financial reports instead; bank SDs and bank MSPs subject to a prudential regulator's capital rules file schedules consistent with their FFIEC or home-country regulator reports. Source
How often
A monthly unaudited financial report, plus an annual audited financial report. Source
Deadline
The monthly unaudited report is due within 17 business days of the close of each month; the annual audited report is due within 60 days of the SD's or MSP's fiscal year-end. Source
Format
Other. Filed electronically, commonly through the WinJammer system jointly maintained by the National Futures Association and CME Group, which lets a filer submit to the Commission and NFA at the same time; non-U.S. bank SDs instead file balance sheet and regulatory capital schedules in the format used for their home-country regulator reports. 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
Intermediary financial reporting

Templates (2)

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

  • Supplemental schedules (Schedules 1 to 4) for nonbank swap dealers and major swap participants (Appendix B)
  • Financial report schedules (Schedule 1: position information, required of all swap dealers and major swap participants) (Appendix C)

The Commission's 2024 amendment cut Appendix C back to just Schedule 1 (position information); the regulatory capital schedules it previously held were replaced for bank SDs by the FFIEC or home-country regulator report option. Source

Validation rules

No published validation rules were found for this return. No published, field-level validation ruleset for the Appendix B or Appendix C schedules was found on the pages read. Source

Public data

No published data from this return was found. No published Commission dataset built from these filings was found on the pages read; unlike the Form 1-FR-FCM data for futures commission merchants, selected swap dealer or major swap participant financial data does not appear on the Commission's public market-reports pages that could be checked. Source

Official documents (3)

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.

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Last checked 13 November 2026.