Article 1

Implementing Regulation (EU) 2015/2450 is amended as follows:

1. (1)

   in Article 2, the following point (d) is added:

   1. (d)

      ‘all data points shall be expressed as positive values except in the following cases:

      1. (i)

         they are of an opposite nature from the natural amount of the item;

      2. (ii)

         the nature of the data point allows for positive and negative values to be reported;

      3. (iii)

         a different reporting format is required by the respective instructions set out in the Annexes.’;

2. (2)

   in Article 3, the following paragraph 4a is inserted:

   ‘4a.

   When expressing the values of historical data denominated in a currency other than the reporting currency, such values related to previous reporting periods shall be converted into the reporting currency based on the closing rate on the last day of the period being reported for which the conversion rate is available.’;

3. (3)

   Annex I is amended in accordance with Annex I to this Regulation;

4. (4)

   Annex II is amended in accordance with Annex II to this Regulation;

5. (5)

   Annex III is amended in accordance with Annex III to this Regulation;

6. (6)

   Annex VI is amended in accordance with Annex IV to this Regulation.