Contents
Article 5Revaluation adjustments and financial transactions#
Information on revaluation adjustments and financial transactions, as further specified in Annex I and described in Annex II, shall be obtained as follows:
(a)reporting agents shall report aggregated data on revaluation adjustments and/or financial transactions, depending on the relevant NCB's instructions;
(b)NCBs shall either derive approximations of the value of securities transactions from security-by-security data or shall directly collect data on such transactions from reporting agents on a security-by-security basis. NCBs may follow a similar approach for assets other than securities when collecting item-by-item data;
(c)approximations of the value of financial transactions concerning insurance technical reserves maintained by insurance corporations shall be derived:
(i)by reporting agents, in accordance with the relevant NCB's guidance based on common best practices as may be defined at euro area level; or
(ii)by the relevant NCB, based on data provided by insurance corporations.
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