The level of granularity for the accounting data is the instrument. Each record is uniquely identified by the combination of the following data attributes: (a) reporting agent identifier; (b) observed agent identifier; (c) contract identifier; and (d) instrument identifier.
These data describe the development of the instrument in accordance with the relevant accounting standards of the observed agent’s legal entity. If the reporting agent is subject to Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13), the data is recorded in accordance with the accounting standard — International Financial Reporting Standards (IFRS) or national generally accepted accounting principles (GAAP) — applied to fulfil the requirements under Regulation (EU) 2015/534 (ECB/2015/13) by the observed agent’s legal entity.
The records must be reported on a quarterly basis.
Generated by transformation
Cube Structure Items
- Regulation (EU) No 2016/867 on the collection of granular credit and credit risk data (ECB/2016/13) Annex I, Template 1, 6. Accounting data