Revaluation adjustments and financial transactions
Article 5
1. Information on revaluation adjustments and financial transactions shall be obtained as follows. (a) Reporting agents shall report revaluation adjustments or financial transactions, in accordance with the relevant NCB's instructions, for information reported on an aggregated basis. (b) NCBs shall either derive approximations of the value of securities transactions from security-by-security data or shall directly collect data on such transactions from reporting agents on a security-by-security basis. NCBs may also follow a similar approach for assets other than securities when collecting item-by-item data. (c) In the case of pension entitlements issued by PFs, approximations of the value of financial transactions shall be derived: (i) by reporting agents, in accordance with the relevant NCB's guidance, based on common best practices as may be defined at euro area level; or (ii) by the relevant NCB, based on data provided by PFs. 2. Further guidelines regarding the compilation of revaluation adjustments and financial transactions are laid down in Annex II.