Article 2
Supervisory reporting formats
Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall submit the information referred to in this Regulation in the data exchange formats and representations determined by the supervisory authorities or by the group supervisor and in accordance with the following specifications:
(a)
data points with the data type ‘monetary’ shall be expressed in units with no decimals with the exception of templates S.06.02, S.08.01, S.08.02 and S.11.01, which shall be expressed in units with two decimals;
(b)
data points with the data type ‘percentage’ shall be expressed as per unit with four decimals;
(c)
data points with the data type ‘integer’ shall be expressed in units with no decimals;
(d)
all data points shall be expressed as positive values except in the following cases:
(i)
they are of an opposite nature from the natural amount of the item;
(ii)
the nature of the data point allows for positive and negative values to be reported;
(iii)
a different reporting format is required by the respective instructions set out in the Annexes.