1.Where disclosing information in accordance with this Regulation, investment firms shall ensure that numeric values are submitted as facts. Quantitative data disclosed as a percentage shall be expressed per unit with a minimum precision equivalent to two decimal places.
2.Where disclosing information in accordance with this Regulation, investment firms shall ensure that the data are associated with the following information:
(a)
disclosure reference date and reference period;
(b)
name and identifier of the disclosing investment firm (a Legal Entity Identifier (LEI) where available);
(c)
where relevant, accounting standard; and
(d)
where relevant, scope of consolidation.