1.   Unless otherwise specified in the instructions, each template composing the register of information shall be a table with a predefined number of columns and an indefinite number of rows.

2.   Financial entities shall complete each data element with a single value. Where more than one value is valid for a specific data element, financial entities shall add an additional row in the corresponding template for each valid value.

3.   Financial entities shall complete all data elements in the register of information at entity level, sub-consolidated and consolidated level, as applicable.