# Entity Characteristics

The **Entity Characteristics** aspect identifies the reporting entity's attributes that remain constant across different reporting periods (year-on-year).

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<table><thead><tr><th></th><th width="191.07421875"></th><th width="128.0078125"></th><th></th></tr></thead><tbody><tr><td></td><td><i class="fa-flag-swallowtail">:flag-swallowtail:</i>  Topic</td><td><i class="fa-pen-to-square">:pen-to-square:</i> Pre-fill</td><td><i class="fa-shield">:shield:</i> Evidence</td></tr><tr><td><a href="entity-characteristics/ec1-reporting-entity" class="button primary">EC1</a></td><td><strong>Reporting entity</strong></td><td><strong>Eligible</strong></td><td><strong>Not required</strong></td></tr><tr><td><a href="entity-characteristics/ec2-nature-of-ownership" class="button primary">EC2</a></td><td><strong>Nature of ownership</strong></td><td><strong>Eligible</strong></td><td><strong>Not required</strong></td></tr><tr><td><a href="entity-characteristics/ec3-entity-commencement-date" class="button primary">EC3</a></td><td><strong>Entity commencement date</strong></td><td><strong>Eligible</strong></td><td><strong>Not required</strong></td></tr><tr><td><a href="entity-characteristics/ec4-reporting-year" class="button primary">EC4</a></td><td><strong>Reporting year</strong></td><td><strong>Eligible</strong></td><td><strong>Not required</strong></td></tr></tbody></table>