Article 11
General disclosure provisions
1. Where disclosing the information referred to in Article 10 of this Regulation, investment firms shall ensure that numeric values are submitted as facts in accordance with the following:
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(a) |
quantitative monetary data shall be disclosed using a minimum precision equivalent to thousands of units; |
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(b) |
quantitative data disclosed as ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals. |
2. When disclosing the information referred to in Article 10of this Regulation, investment firms shall ensure that the data are associated with all of the following information:
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(a) |
disclosure reference date and reference period; |
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(b) |
disclosure currency; |
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(c) |
name and where relevant, the Legal Entity Identifier (LEI) of the disclosing institution; |
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(d) |
where relevant, the accounting standard; |
|
(e) |
where relevant, the scope of consolidation. |