EBA · 2025_7522 Rejected question

Structural Differences Between Annotated Table Layout and Taxonomy in GSIIDISPILLAR3 under DPM 4.1

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
441
Topic
Transparency and Pillar 3
Submitted by
Other
Submitted
2025-07-11
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Question

Which representation (annotated table or taxonomy/XBRL) should be considered authoritative for defining the expected scope of data points for reporting? Should institutions follow the taxonomy-enabled structure and report values in cells that are greyed out in the annotated table, as shown in the sample XBRL file?

Background

We have identified structural discrepancies between the Annotated Table Layout for GSIIDISPILLAR3 4.1 and the taxonomy provided under DPM 4.1 . Specifically, while the annotated table shows a large number of greyed-out cells under the GSIB column (indicating non-applicability), the corresponding taxonomy enables these cells for reporting. This is also evident in the sample XBRL file provided, where values are populated in these fields.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7522

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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