EBA · 2022_6645 Rejected question

Filing indicator for reports not in scope of the period

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
430
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Other
Submitted
2022-12-02

Question

As per the latest update of EBA filing rules, filing indicators have to be present for all the templates in scope of reporting modules. Does this include the reports which are not applicable for the reporting period, e.g. reports which are submitted yearly? should the filing indicator for the yearly scope be present in quarterly submission?

Background

EBA filing rules update of v5.2 Implementation for xBRL-XML reports The filing indicator element is called filingIndicator and is grouped (potentially with other such elements) within a containing element fIndicators.  (a) missingPositiveFilingIndicator: XBRL reports MUST include appropriate positive (i.e. either with @find:filed=”true” or without @find:filed attribute) filing indicator elements to express which reporting units (“templates”) ARE intended to be reported. (b) missingNegativeFilingIndicator: XBRL reports MUST include appropriate negative (i.e. with @find:filed=”false”) filing indicator elements to express which reporting units (“templates”) are intended NOT to be reported. (c) invalidContextForFilingIndicator: The context referenced by the filing indicator elements MUST NOT contain xbrli:segment or xbrli:scenario elements.  (d) missingFilingIndicators: An XBRL report MUST provide a filing indicator (either positive or negative) for each reporting unit (“template”) defined in the reporting module to which the XBRL reports refers.  It does not clearly indicate the inclusion or exclusion of the reports which are not in the scope for the period.
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Original source: European Banking Authority, Q&A ID 2022_6645

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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