EBA · 2024_7254 Rejected question

Template 3: reporting of negative values when targets are surpassed

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449a, para. Annex XXXIX
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2024-11-20
Browse ECB SSM Register → More Q&As on this regulation →

Question

How to report negative values in column f 'Distance to IEA NZE2050 in %*' in cases where sector targets are surpassed?

Background

In column f 'Distance to IEA NZE2050 in %*' for those sectors where we are surpassing the targets, we disclosed figures with a negative value to show how much ahead we are compared to targets. However, during XBRL submission in the validation portal, we are receiving a warning stating that negative values are not accepted. Could you give us some guidance on why negative values cannot be disclosed and what should we do in such a case?
No answer published yet.

Original source: European Banking Authority, Q&A ID 2024_7254

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.

Similar Q&As

ESG P3 - Template 3 - Indicators of potential climate change transition risk: Alignment metrics

Answered 2023-12-15

Template 3: Banking book - Indicators of potential climate change transition risk: Alignment metrics

Answered 2024-04-26

ESG P3 - Template 1 - Reporting of column k (GHG emissions (column i): gross carrying amount percentage of the portfolio derived from company-specific reporting)

Answered 2025-10-10

Reporting of % values in LE reports

Answered 2017-04-07

ITS ESG P3 - Template 2 - Column A & Totals in row 5 and 10

Answered 2023-02-17

More Q&As on this topic

Pillar 3 Data Hub CONDIS: ITS and reporting framework modelling constraint affecting EU LI1/LI2/CC2

Answered 2026-06-26

Disclosure – Template EU CQ4: Treatment of cash balances at central banks and other demand deposits

Answered 2026-06-05

Disclosure of liquidity requirements - NSFR - LIQ2. Periodic data to be disclosed in the Disclosure Period

Answered 2025-10-31

Clarification on column a) "Total exposures", CR7-A Template

Answered 2025-10-31

ESG P3 - Template 1 - Reporting of column k (GHG emissions (column i): gross carrying amount percentage of the portfolio derived from company-specific reporting)

Answered 2025-10-10

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.