15 U.S.C. § 78m: Reporting and recordkeeping for certain security-based swaps

a security-based swap data repository described in section 78m(n) of this title ; or in the case in which there is no security-based swap data repository that would accept the security-based swap, to the Commission pursuant to this section within such time period as the Commission may by rule or regulation prescribe. 30 days after issuance of the interim final rule; or such other period as the Commission determines to be appropriate. The Commission shall promulgate an interim final rule within 90 days of July 21, 2010 , providing for the reporting of each security-based swap entered into before July 21, 2010 , as referenced in subparagraph (A). The reporting provisions described in this section shall be effective upon July 21, 2010 . With respect to a security-based swap in which only 1 counterparty is a security-based swap dealer or major security-based swap participant, the security-based swap dealer or major security-based swap participant shall report the security-based swap as required under paragraphs (1) and (2). With respect to a security-based swap in which 1 counterparty is a security-based swap dealer and the other a major security-based swap participant, the security-based swap dealer shall report the security-based swap as required under paragraphs (1) and (2). With respect to any other security-based swap not described in subparagraph (A) or (B), the counterparties to the security-based swap shall select a counterparty to report the security-based swap as required under paragraphs (1) and (2). clear the security-based swap in accordance with section 78c–3(a)(1) of this title ; or have the data regarding the security-based swap accepted by a security-based swap data repository in accordance with rules (including timeframes) adopted by the Commission under this chapter. upon written request from the Commission, provide reports regarding the security-based swaps held by the individual or entity to the Commission in such form and in such manner as the Commission may request; and any representative of the Commission; an appropriate prudential regulator; the Commodity Futures Trading Commission; the Financial Stability Oversight Council; and the Department of Justice. In prescribing rules under this section, the Commission shall require individuals and entities described in subsection (b) to submit to the Commission a report that contains data that is not less comprehensive than the data required to be collected by security-based swap data repositories under this chapter.