1.   Where disclosing entities may omit one or more of the disclosures in accordance with Article 432 of Regulation (EU) No 575/2013, the relevant rows or columns of the templates or tables laid down in this Regulation may be left empty and the numbering of subsequent rows or columns shall not be altered.

2.   Disclosing entities shall clearly note in the relevant template or table the empty rows or columns and the reason of the omission of the relevant disclosure.

3.   The qualitative narrative and any other necessary supplementary information accompanying quantitative disclosures in accordance with Article 431 of Regulation (EU) No 575/2013 shall be adequately clear and comprehensive, enabling users of information to understand the quantitative disclosures and shall be placed next to the templates, which they describe.

4.   Disclosing entities shall observe the following regarding the disclosure of numerical values:

(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.   Disclosing entities shall accompany the information disclosed by the following:

(a)	disclosure reference date and reference period;

(b)	disclosure currency;

(c)	name and, where relevant, Legal Entity Identifier (LEI) of the disclosing entity;

(d)	where relevant, accounting standard; and

(e)	where relevant, scope of consolidation.