1.   Investment firms shall submit the information referred to in this Regulation in the data exchange formats and representations specified by competent authorities and respecting the data point definition of the data point model and the validation formulae specified in Annex V as well as the following specifications:

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

(b)

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

2.   Investment firms shall be identified by their Legal Entity Identifier (LEI). Legal entities and counterparties other than investment firms shall be identified by their LEI, where available.

3.   Information submitted by investment firms on the basis of this Regulation shall be accompanied with the following information:

(a)	reporting reference date and reference period;

(b)	reporting currency;

(c)	accounting standard;

(d)	Legal Entity Identifier (LEI) of the reporting institution;

(e)	scope of consolidation.