# Commission Implementing Regulation (EU) 2018/1624 of 23 October 2018 laying down implementing technical standards with regard to procedures and standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2016/1066 (Text with EEA relevance), Article 6: Format for the submission of information

Extent: E+W+S+N.I.

1. Institutions or, in the case of groups Union 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:
(a) information not required or not applicable shall not be included in a data submission;
(b) numeric values shall be submitted as facts according to the following:
(i) data points with the data type ‘Monetary amount’ shall be reported using a minimum precision equivalent to thousands of units;
(ii) data points with the data type ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals;
(iii) data points with the data type ‘Integer’ shall be reported using no decimals and a precision equivalent to units.
2. The data submitted by institutions or, in the case of groups by Union parent undertakings, shall be associated with the following information:
(a) reference date for the submission;
(b) reporting currency;
(c) applicable accounting standards;
(d) identifier of the reporting entity;
(e) level of consolidation of information in accordance with Article 4.

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Source: https://www.legislation.gov.uk/eur/2018/1624/article/6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-1624/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.