[ESMA 70-872942901-36 Commodity derivatives Q&A, Q&A 4.13]

Article 58(2) of MiFID II provides for the reporting, at least on a daily basis, of a complete breakdown of the positions. End of day zero positions do not need to be reported to the NCA unless the firm showed a positive or negative position in the previous report. In that case, the first time the open position is reduced to zero, a zero position should be reported to the NCA.