Article 2: Supervisory Reporting Formats

1.

Firms and, where applicable, UK holding companies, must submit the information referred to in this Chapter in the appropriate data exchange formats and representations determined in accordance with this Reporting Part, as specified below:

  1. (a) data points with the data type ‘monetary’ must be expressed in units with no decimals with the exception of templates IR.06.02, IR.08.01, and IR.11.01, which must be expressed in units with two decimals;
  2. (b) data points with the data type ‘percentage’ must be expressed as per unit with four decimals;
  3. (c) data points with the data type ‘integer’ must be expressed in units with no decimals;
  4. (d) all data points must be expressed as positive values except in the following cases:
    1. (i) they are of an opposite nature from the natural amount of the item;
    2. (ii) the nature of the data point allows for positive and negative values to be reported; or
    3. (iii) a different reporting format is required by the respective instructions set out in the Annexes.