The level of granularity for the financial 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.
The financial data describes the instrument’s financial development.
Any drawn amount of an instrument must be registered in the data attribute ‘outstanding nominal amount’. Any committed undrawn amount of an instrument must be registered in the data attribute ‘off-balance-sheet amount’.
The records must be reported on a monthly 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, 3. Financial data