Article 19
General provisions
1.
The numbering of rows or columns shall not be altered where an institution omits one or more disclosures in accordance with Article 432 of Regulation (EU) No 575/2013.
2.
Institutions shall make a clear note in the narrative accompanying the template or table concerned indicating which rows or columns are not populated and stating the reason of the omission of the disclosure.
3.
The information required by Article 431 of Regulation (EU) No 575/2013 shall be clear and comprehensive, enabling users of that information to understand the quantitative disclosures, and shall be placed next to the templates to which that information relates.
4.
Numeric values shall be presented as follows:
(a)
quantitative monetary data shall be disclosed using a minimum precision equivalent to millions of units;
(b)
quantitative data disclosed as ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals.
5.
Institutions shall, in addition to the information disclosed in accordance with this Regulation, also provide the following information:
(a)
disclosure reference date and reference period;
(b)
reporting currency;
(c)
name and, where relevant, legal entity identifier (LEI) of the disclosing institution;
(d)
where relevant, the accounting standard used;
(e)
where relevant, the scope of consolidation.