Statistical reporting requirements
Article 4
1. Reporting agents shall report credit data of the observed agent in accordance with Article 6 for the instruments satisfying the conditions defined in Article 5: (a) where at any reporting reference date within the reference period the instrument: (i) gives rise to credit risk for the observed agent, or (ii) is an asset of the observed agent, or (iii) is recognised under the relevant accounting standard used by the observed agent's legal entity and gave rise to credit risk for the observed agent in the past, or (iv) is serviced by the observed agent resident in a reporting Member State; and i. was granted to other institutional units of the same legal entity that the observed agent is part of, or ii. is held by a legal entity which is not a credit institution resident in a reporting Member State different to the observed agent; and (b) where at least one debtor is a legal entity or is part of a legal entity as defined in Article 1(5). 2. For a given reporting reference date, the reference period is the period that starts on the last reporting reference date of the quarter preceding the reporting reference date and ends on that given reporting reference date.