Reporting Requirements per type of institution

Are small and non-complex/other institutions required to use the simplified set of templates, or can they use the Large format if they already have to produce it, for example, for their holding/parent company?

We would need clarification on the format of IRRBB templates that should be submitted in xbrl format, depending on the size of the institution (Large, Other, SNCIS). Let's take the case of a banking group, where the consolidated and individual perimeter of the parent/holding company must be reported in Large format, while some subsidiaries may be classified as Other or SNCIS for submitting their individual perimeter to their NCA (Regulation 575/2013 - Article 4, par.1, sub (145)). We would like to ask if, in these cases, subsidiaries may choose to report their individual templates to their NCA in Large format, since in the above case the parent company may require their data in Large format to generate the consolidated perimeter. For these subsidiaries, managing multiple formats (Large and Other/SNCIS) could be burdensome, so we ask whether the detailed Large reporting format can also be used and selected by Other/SNCIS institutions.