Prudential Regulation Authority Rulebook

1.

Institutions shall submit the information referred to in this Chapter 5 of this Reporting (CRR) Part of the PRA Rulebook in the data exchange formats and representations specified by the competent authorities and respecting the data point definition of the data point model referred to in Annex XIV and the validation formulae referred to in Annex XV as well as the following specifications:

1. (a) information that is not required or not applicable shall not be included in a data submission;
2. (b) numerical values shall be submitted as facts in accordance with the following specifications:
1. i. data points with the data type 'Monetary' shall be reported using a minimum precision equivalent to thousands of units;
2. ii. data points with the data type 'Percentage' shall be expressed as per unit with a minimum precision equivalent to four decimal places;
3. iii. data points with the data type 'Integer' shall be reported using no decimal places and a precision equivalent to units.
3. (c) Institutions and insurance undertakings shall be identified solely by their Legal Entity Identifier (LEI). Legal entities and counterparties other than institutions and insurance undertakings shall be identified by their LEI where available.

2.

The data submitted by the institutions shall be accompanied by the following information:

1. (a) reporting reference date and reference period;
2. (b) reporting currency;
3. (c) accounting standard;
4. (d) identifier of the reporting institution (LEI);
5. (e) scope of consolidation.