Article 4Note: This article is based on the final draft from the ESAs and is not yet adopted. Data format requirement
Financial entitiesas defined in Article 2, points (a) to (t) maintaining and updating the register of information at entity level, or at sub-consolidated and consolidated level shall complete the templates of the register of information using the formats set out in the instructions in Annex I, in accordance with the following requirements:
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each template composing the register of information shall be a table with a predefined number of columns but an indefinite number of rows;
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financial entitiesas defined in Article 2, points (a) to (t) shall complete each data point with a single value. If more than one value is valid for a specific data point, the financial entitiesas defined in Article 2, points (a) to (t) shall add an additional row in the corresponding template for each valid value;
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financial entitiesas defined in Article 2, points (a) to (t) shall report all data points in the register of information at entity level, sub-consolidated and consolidated level, as applicable. If the data is not applicable, financial entitiesas defined in Article 2, points (a) to (t) shall record the string ‘not applicable’;
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financial entitiesas defined in Article 2, points (a) to (t) shall express all amounts in the same currency used by the financial entity for the preparation of the financial statements at entity, sub- consolidated or consolidated level, as applicable;
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when amounts are in a currency other than the currency used for the purposes of maintaining the register of information, financial entitiesas defined in Article 2, points (a) to (t) shall convert the amounts into the reporting currency using the same basis of conversion as they use for accounting purposes.