+Article 5 Revaluation adjustments and financial transactions
---+Article 5 (a)
---+Article 5 (b)
---+Article 5 (c)

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. Forbhreathnú

,
Article 5 (a)

reporting agents shall report aggregated data on revaluation adjustments and/or financial transactions, depending on the relevant NCB's instructions;
Article 5 (b)

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;
Article 5 (c)

approximations of the value of financial transactions concerning insurance technical reserves maintained by insurance corporations shall be derived:

(i)

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

(ii)

by the relevant NCB, based on data provided by insurance corporations.

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais

3. Caighdeáin ghaolmhara

Caighdeáin