Article 6Revaluation adjustments or transactions
1.The reporting agents shall report revaluation adjustments or transactions, in accordance with the relevant NCB’s instructions, for the information reported on an aggregated basis as specified in Annex I.
2.As specified in Annex I, NCBs may either derive approximations of security transactions from the security-by-security information or directly collect data on transactions on an security-by-security basis.
3.Further requirements and guidelines regarding the compilation of revaluation adjustments or transactions are laid down in Annex III.