+6. Accounting data
---+6.1. The level of granularity for the accounting data is the instrument. Each record is uniquely …
---+6.2. These data describe the development of the instrument in accordance with the relevant …
---+6.3. The records must be reported on a quarterly basis.

6. Accounting data

6.   Accounting data

1. Resumen

,
6.1. The level of granularity for the accounting data is the instrument. Each record is uniquely …

6.1

 The level of granularity for the accounting data is the instrument. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier; and (d) instrument identifier.
6.2. These data describe the development of the instrument in accordance with the relevant …

6.2

 These data describe the development of the instrument in accordance with the relevant accounting standards of the observed agent's legal entity. If the reporting agent is subject to Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) (1), the data is recorded in accordance with the accounting standard — International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) — applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agent's legal entity.
6.3. The records must be reported on a quarterly basis.

6.3

 The records must be reported on a quarterly basis.

1.1 Referencias

1.2 Requisitos identificados

1.3 Estándares relacionados

2. Requisitos identificados

Requisitos

3. Estándares relacionados

Estándares