+Article 5 Revaluation adjustments and financial transactions
---+Article 5 (a)
---+Article 5 (b)
---+Article 5 (c)
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Article 5 Revaluation adjustments and financial transactions
Information on revaluation adjustments and financial transactions, as further specified in Annex I and described in Annex II, shall be obtained as follows:
1. Overview
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Regulation |
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Article 5 (a)
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reporting agents shall report aggregated data on revaluation adjustments and/or financial transactions, depending on the relevant NCB's instructions;
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Article 5 (b)
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NCBs shall either derive approximations of the value of securities transactions from security-by-security data or shall directly collect data on such transactions from reporting agents on a security-by-security basis. NCBs may follow a similar approach for assets other than securities when collecting item-by-item data;
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Article 5 (c)
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approximations of the value of financial transactions concerning insurance technical reserves maintained by insurance corporations shall be derived:
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(i)
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by reporting agents, in accordance with the relevant NCB's guidance based on common best practices as may be defined at euro area level; or
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(ii)
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by the relevant NCB, based on data provided by insurance corporations.
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1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
| Source |
Requirement |
3. Related Standards
Standards
| Source |
Requirement |
- Builddate: 20.12.2014 00:00:00 -Doknr: CELEX:32014R1374
- EULAW -
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