[ESMA 33-128-563 Securitisation Q&A, Q&A 5.1.16]

It is not acceptable to round fields, including {INTEGER}, {MONETARY}, and {NUMERIC} fields. The only exception concerns, for {MONETARY} and {NUMERIC} fields, where the number includes more than the 5 decimals permitted in these fields formats. As set out in Table 1 in Annex 1 of the ITS on disclosure, {MONETARY} and {NUMERIC} fields may contain “0-18 digits, of which up to 5 may be fractional digits”. Therefore, any information with a higher degree of precision than 5 fractional digits should be rounded to the nearest fifth digit.

For example, the number 123.456789 should be entered in the following way, depending on the field format:

• For {INTEGER} fields, the number must be entered as 123
• For {MONETARY} and {NUMERIC} fields, the number must be entered as 123.45679 (i.e. 123.456789 must be rounded to the 5^th decimal point)

As another example, the number 123.456 should be entered in the following way, depending on the field format:

• For {INTEGER} fields, the number must be entered as 123
• For {MONETARY} and {NUMERIC} fields, the number must be entered as 123.456 (i.e. 123.456 has less than 5 decimal points and therefore can be entered exactly as it is and does not need to be rounded.