EBA · 2014_1569 Final Q&A

AE: F3201, F3202, F3203 - Discrepancy between taxonomy and ITS

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Consultancy firm
Submitted
2014-10-24
Answered
2021-06-04
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

In ITS , some cells are shaded according to whether it’s a consolidated or individual template. Now, in the DPM as in taxonomy, these conso/individual characteristics do not seem to be taken into account. The remark concerns the following columns: F3201 : C020 and C070 F3202 : C020 and C050 F3203 : C020

Background

In C020 from F3201 for example, cells R010 to R060 and R080 to R120 are always open in DPM and taxonomy, while in the ITS templates it’s specified that those “are not to be filled on a consolidated basis template”.

Answer

There is only one integrated DPM for all the Templates independent if they have to be reported on individual or consolidated basis. Therefore, it is not possible to have different grey shading for individual/consolidated Templates. Even if there are different modules of the Taxonomy, they are all based on the same DPM. The reporting must follow the rules set out in the instructions of Regulation (EU) No 680/2014 – ITS on Supervisory Reporting of institutions (ITS).

Original source: European Banking Authority, Q&A ID 2014_1569

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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