Institutions or, in the case of groups UK parent undertakings, shall submit the information referred to in Article 3(1) in the data exchange formats and representations specified by resolution authorities, and shall respect the data point definitions included in the single data point model referred to in Annex III and the validation rules referred to in Annex IV, as well as the following specifications:
information not required or not applicable shall not be included in a data submission;
numeric values shall be submitted as facts according to the following:
data points with the data type "Monetary amount" shall be reported using a minimum precision equivalent to thousands of units;
data points with the data type "Percentage" shall be expressed as per unit with a minimum precision equivalent to four decimals;
data points with the data type "Integer" shall be reported using no decimals and a precision equivalent to units.
The data submitted by institutions or, in the case of groups by UK parent undertakings, shall be associated with the following information:
reference date for the submission;
applicable accounting standards;
identifier of the reporting entity;
level of consolidation of information in accordance with Article 4.
Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.