refers to COUNCIL DIRECTIVE of 8 December 1986 on the “BAD” annual accounts and consolidated accounts of and other financial institutions (86/635/EEC). Directive” refers to FOURTH COUNCIL DIRECTIVE of 25 July “4th 1978 based in Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (78/660/EEC). GAAP” means national accounting frameworks developed under “National BAD. refers to COMMISSION RECOMMENDATION of 6 May 2003 “SME” concerning definition of micro, small and medium-sized enterprises (2003/361/EC). code” means the International Securities Identification Number “ISIN assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue. code” means the global Legal Entity Identifier assigned to entities, “LEI which uniquely identifies a party to a financial transaction. V” refers “Annex For the purposes of III and Annex IV a data point shadowed in grey shall mean that this data point is not requested or that it is not possible to report it. In Annex IV a row or a column with references shadowed in black means that the related data points should not be submitted by those institutions that follow those references in that row or column. Templates in III and Annex IV include implicit validation rules which are defined in the templates themselves through the use of conventions. The use of brackets in the label of an item in a template means that this item is to be subtracted to obtain a total, but it does not mean that it shall be reported as negative. Items that shall be reported in negative are identified in the compiling templates by including at the beginning of their label such as in “(-)” “(-) Treasury shares”. In the Point Model” (hereinafter DPM) for financial information “Data reporting templates described in Annex III and IV, every data point (cell) has a item” to which the attribute is allocated. This allocation “base “credit/debit” ensures that all entities who report data points follow the convention” “sign and allows to know the attribute that corresponds to each data “credit/debit” point. Schematically, this convention works as in Table 1.
“BAD” refers to COUNCIL DIRECTIVE of 8 December 1986 on the annual accounts and consolidated accounts of and other financial institutions (86/635/EEC). “4th Directive” refers to FOURTH COUNCIL DIRECTIVE of 25 July 1978 based in Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (78/660/EEC). “National GAAP” means national accounting frameworks developed under BAD. “SME” refers to COMMISSION RECOMMENDATION of 6 May 2003 concerning definition of micro, small and medium-sized enterprises (2003/361/EC). “ISIN code” means the International Securities Identification Number assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue. “LEI code” means the global Legal Entity Identifier assigned to entities, which uniquely identifies a party to a financial transaction. “Annex V” refers For the purposes of III and Annex IV a data point shadowed in grey shall mean that this data point is not requested or that it is not possible to report it. In Annex IV a row or a column with references shadowed in black means that the related data points should not be submitted by those institutions that follow those references in that row or column. Templates in III and Annex IV include implicit validation rules which are defined in the templates themselves through the use of conventions. The use of brackets in the label of an item in a template means that this item is to be subtracted to obtain a total, but it does not mean that it shall be reported as negative. Items that shall be reported in negative are identified in the compiling templates by including “(-)” at the beginning of their label such as in “(-) Treasury shares”. In the “Data Point Model” (hereinafter DPM) for financial information reporting templates described in Annex III and IV, every data point (cell) has a “base item” to which the “credit/debit” attribute is allocated. This allocation ensures that all entities who report data points follow the “sign convention” and allows to know the “credit/debit” attribute that corresponds to each data point. Schematically, this convention works as in Table 1.
Draft+ITS+amending+ITS+on+Sup+Rep+%28Annex+5+amending+Annex+V%29.docx