Entity & Reporting Characteristics

Information provided in the Entity and Reporting Characteristics consists of two parts.

Entity Characteristics: Covers the reporting entity's characteristics that remain constant across different reporting periods (year-on-year).

Reporting Characteristics: Describe the entity, define the reporting scope for the current reporting year and determine the structure of the Assessment submission.

---

Aspects

^{EC 1-4}

Entity Characteristics

^{RC 1-8}