Article 23
Data exchange formats and information accompanying submissions
1. Institutions shall submit the information to be submitted under this Regulation in the data exchange formats and representations specified by the competent authorities, respect the data point definition of the data point model and the validation formulae referred to in the IT solutions made available on the EBA website, and comply with the following specifications:
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(a) |
they shall not include information in the data submission that is not required or not applicable; |
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(b) |
they shall submit numerical values as follows:
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(c) |
they shall identify institutions and insurance undertakings solely by their Legal Entity Identifier (LEI); |
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(d) |
they shall identify legal entities and counterparties other than institutions and insurance undertakings by their LEI, where available. |
2. Institutions shall, together with the submitted information, submit the following information:
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(a) |
the reporting reference date and reference period; |
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(b) |
the reporting currency; |
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(c) |
the accounting standard; |
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(d) |
the Legal Entity Identifier (LEI) of the reporting institution; |
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(e) |
the scope of consolidation. |