+Article 21 2.

Article 21 2.

Institutions shall accompany the submitted data by 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.

1. Overview

,

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards