1.   Reporting entities shall submit information in accordance with this Regulation in the data exchange formats and representations specified by their competent authorities or resolution authorities, and in accordance with the data point definitions included in the data point model and the validation rules laid down in Annex III to this Regulation.

2.   When submitting information in accordance with this Regulation, reporting entities shall observe the following:

(a)	information that is not required or not applicable shall not be included in a data submission;

(b)

numerical values shall be submitted as follows: (i) data points of the data type ‘Monetary’ shall be reported using a minimum precision equivalent to thousands of units; (ii) data points of the data type ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals; (iii) data points of the data type ‘Integer’ shall be reported using no decimals and a precision equivalent to units;

(c)	institutions shall be identified solely by their Legal Entity Identifier (LEI). Legal entities and counterparties other than institutions shall be identified by their LEI, where available.

3.   Information submitted by reporting entities in accordance with this Regulation shall be accompanied by the following information:

(a)	reporting reference date and reference period;

(b)	reporting currency;

(c)	accounting standard;

(d)	LEI of the reporting institution;

(e)	scope of consolidation.