|
Name |
|
|
Code |
|
|
Parent |
|
|
Comment |
Accounting standard used by the observed agent’s legal entity. If the reporting agent is subject to Regulation (EU) 2015/534 (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. |
|
Parent Entity |
|
|
rowcount reporting indicator |
entity type without rowcount reporting requirement |
|
Name |
Code |
Comment |
Data Type |
Domain |
Mandatory |
Primary Identifier |
Foreign Identifier |
|
|
Variable multibyte (255) |
X |
X |
|
|
Name |
Code |
Generate |
Entity 2 |
Entity 1 |
Dependent Role |
Entity 1 -> Entity 2 Role Cardinality |
Entity 2 -> Entity 1 Role Cardinality |
|
X |
|
0,n |
1,1 |
|
Name |
Code |
Parent |
Primary Identifier |
|
X |
|
|
|