# ANNEX V **Commission Implementing Regulation (EU) 2024/2902 · binding · OJ L, 2024/2902, 28.11.2024 · dated 20 Nov 2024 [in force]** *In force · Commission Implementing Regulation (EU) 2024/2902, OJ L, 2024/2902, 28.11.2024 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/reg_impl/2024/2902/oj/eng)* Part I: Single Data Point Model All data items set out in Annexes I and II to this Regulation shall be transformed into a single data point model. The single data point model shall meet the following criteria: **(a)** It provides a structured representation of all data items set out in Annex I; **(b)** It identifies all the business concepts set out in Annex II; **(c)** It provides a data dictionary identifying table labels, ordinate labels, axis labels, domain labels, dimension labels and member labels; **(d)** It provides metrics, which define the property or amount of data points; **(e)** It provides data point definitions that are expressed as a composition of characteristics that univocally identify the concept; **(f)** it contains all the relevant technical specifications necessary for developing IT reporting solutions producing uniform supervisory data. Part II: Validation rules The data items set out in Annexes I and II to this Regulation shall be subject to validation rules ensuring data quality and consistency. The validation rules shall meet the following criteria: **(a)** They define the logical relationships between relevant data points; **(b)** They include filters and preconditions that define a set of data to which a validation rule applies; **(c)** They check the consistency of the reported data; **(d)** They check the accuracy of the reported data; **(e)** They set default values, which shall be applied where the relevant information has not been reported.