4.1 Reporting format

Credit institutions should submit the information referred to in these guidelines in the data exchange formats and representations specified by competent authorities, respecting the data point definition included in the data point model referred to in Annex XIV and the validation formulae specified in Annex XV of Commission Implementing Regulation (EU) No 680/2014, as well as the following specifications:

• (a) information that is not required or not applicable should not be included in a data submission;
• (b) numeric values should be submitted as facts according to the following:
• i. data points with the data type ‘Monetary’ should be reported using a minimum precision equivalent to millions of units;
• ii. data points with the data type ‘Percentage’ should be expressed as per unit with a minimum precision equivalent to four decimals;
• iii. data points with the data type ‘Integer’ should be reported using no decimals and a precision equivalent to units.

The data submitted by the credit institutions should be associated with the following information:

• (a) reporting reference date and reference period;
• (b) reporting currency;
• (c) accounting standard;
• (d) identifier of the reporting institution;
• (e) level of application as individual or consolidated.