aggregated datameans data that has not been broken down into individual assets or liabilities;
financial transactionmeans a transaction arising out of the creation, liquidation or change in ownership of financial assets or liabilities, as further described in Part 5 of Annex II;
Financial transactionsrefers to those transactions that arise out of the creation, liquidation or change in ownership of financial assets or liabilities.
item-by-item datameans data broken down into individual assets or liabilities;
pension fund (PF)(subsector S.129 of the ESA 2010) means a financial corporation or quasi-corporation that is principally engaged in financial intermediation as the consequence of the pooling of social risks and needs of the insured persons (social insurance).
pension managerhas the same meaning as defined in paragraph 5.185 of the ESA 2010;
relevant NCAmeans the NCA of the euro area Member State in which the PF and/or the pension manager is resident;
relevant NCBmeans the NCB of the euro area Member State in which the PF and/or the pension manager is resident;
reporting agentshas the same meaning as defined in Article 1 of Regulation (EC) No 2533/98;
residenthas the same meaning as defined in Article 1 of Regulation (EC) No 2533/98.
revaluation adjustmentsmeans changes to the valuation of assets and liabilities that arise from changes in the price of assets and liabilities and/or the effect of exchange rates on the values, expressed in euro, of assets and liabilities denominated in a foreign currency, as further described in Part 5 of Annex II.
security-by-security datameans data broken down into individual securities;
Write-offs/write-downsrefers to the reduction in the value of a loan recorded on the balance sheet where the loan is considered to be a worthless asset (write-off) or where it is deemed that the loan will not be fully recovered (write-down).