Article 21
Data exchange formats and information accompanying submissions
Institutions shall submit the information in the data exchange formats and representations specified by the competent authorities and respecting the data point definition of the data point model referred to in Annex XIV and the validation formulae referred to in Annex XV as well as the following specifications:
information that is not required or not applicable shall not be included in a data submission;
numerical values shall be submitted as follows:
data points with the data type ‘Monetary’ shall be reported using a minimum precision equivalent to thousands of units;
data points with the data type ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals;
data points with the data type ‘Integer’ shall be reported using no decimals and a precision equivalent to units;
institutions and insurance undertakings shall be identified solely by their Legal Entity Identifier (LEI);
legal entities and counterparties other than institutions and insurance undertakings shall be identified by their LEI where available.
Institutions shall accompany the submitted data by the following information:
reporting reference date and reference period;
reporting currency;
accounting standard;
Legal Entity Identifier (LEI) of the reporting institution;
scope of consolidation.