EBA · 2025_7527 Rejected question

Discrepancies between taxonomy packages

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
N/A
Topic
Supervisory reporting - Asset Encumbrance
Submitted by
Consultancy firm
Submitted
2025-07-18

Question

The Partial Taxonomy Packages published and still available from contain potentially outdated information and most likely it cannot be used as is. The current major concerns are the differences found between the 3.2 Partial Taxonomy Packages and the 3.2 Full Taxonomy Package. Here we have identified differences that in the DataPoint Ids. (meaning that certain cells must be delivered differently into XBRL-CSV) It seems that there are further differences in the latest 4.1 EBA Full Taxonomy Package compared to the 3.2 Full Taxonomy Package, however these differences should not modify the output. (meaning no difference in the instance generated)

Background

Background of the question is best illustrated using an example Example (module AE version 3.2 table f_32.01): File:  www.eba.europa.eu\eu\fr\xbrl\crr\fws\ae\its-005-2020\2022-03-01\tab\f_32.01\f_32.01.json Cell: {F 32.01, r0110, c0030} Note: the difference between the 3.2 Partial Package and 3.2 Full Package modifies the DataPoint ID, however the difference between 3.2 Full Package and 4.1 Full Package only modifies the "eba:documentation" element that is not important for the purposes of the submission. Source: EBA_CRD_XBRL_3.2_Reporting_Frameworks_3.2.0.0_Errata.zip (Partial Taxonomy Package) https://www.eba.europa.eu/sites/default/files/2023-11/3df42118-31da-4fd5-9678-7fa05f9cec64/Taxonomy%20Package%20V3.2.phase3_.zip                        "dp454756": {                            "decimals": "$decimalsMonetary",                            "dimensions": {                                "concept": "eba_met:mi53",                                "eba_dim:BAS": "eba_BA:x6",                                "eba_dim:ENC": "eba_CG:x8",                                "eba_dim:LQA": "eba_LQ:x49",                                "eba_dim:MCG": "eba_MC:x292",                                "eba_dim:MCY": "eba_MC:x980",                                "unit": "$baseCurrency"                            },                            "eba:documentation": {                                "CellCode": "{F 32.01, r0110, c0030}",                                "logicalDataPointId": "41676"                            }                        }, Source: Full taxonomy and supporting documents.zip (Full Taxonomy Package for Framework 3.2) https://www.eba.europa.eu/sites/default/files/2023-11/30f1f936-5acf-431e-91e3-c2fdda5fad4d/Full%20taxonomy%20and%20supporting%20documents.zip                        "dp41676": {                            "decimals": "$decimalsMonetary",                            "dimensions": {                                "concept": "eba_met:mi53",                                "eba_dim:BAS": "eba_BA:x6",                                "eba_dim:ENC": "eba_CG:x8",                                "eba_dim:LQA": "eba_LQ:x49",                                "eba_dim:MCG": "eba_MC:x292",                                "eba_dim:MCY": "eba_MC:x980",                                "unit": "$baseCurrency"                            },                            "eba:documentation": {                                "CellCode": "{F 32.01, r0110, c0030}",                                "DataPointVersionId": "454756"                            }                        }, Source: Full_taxonomy_and_technical_documentation.zip (Full Taxonomy Package for Framework 4.1) https://www.eba.europa.eu/sites/default/files/2025-07/a2c157fc-c5b2-4146-b16a-7039c61ac9fe/Full_taxonomy_and_technical_documentation.zip                        "dp41676": {                            "decimals": "$decimalsMonetary",                            "dimensions": {                                "concept": "eba_met:mi53",                                "eba_dim:BAS": "eba_BA:x6",                                "eba_dim:ENC": "eba_CG:x8",                                "eba_dim:LQA": "eba_LQ:x49",                                "eba_dim:MCG": "eba_MC:x292",                                "eba_dim:MCY": "eba_MC:x980",                                "unit": "$baseCurrency"                            },                            "eba:documentation": {                                "CellCode": "{F_32.01, r0110, c0030}",                                "CellID": 131910,                                "ColumnVID": 82629,                                "FactVariableID": "41676",                                "FactVariableVersionID": "454756",                                "RowVID": 82647,                                "SheetVID": null,                                "type": "m"                            }                        },
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Original source: European Banking Authority, Q&A ID 2025_7527

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