Approach in case of misalignments in the taxonomy of the single data point model

If a potential misalignment or contradiction is identified in the technical packages conforming (i) the IT solutions and (ii) the DPM table layout and data point categorization (i.e. the annotated tables), the reporting entities are requested to raise a Q&A to confirm the existence of such misalignment or contradiction, so that it can be duly corrected or clarified accordingly in upcoming technical packages.  In the absence of a reply or formal guidance, as a general rule priority should be given to the instructions available in the DPM table layout and data point categorization (i.e. the annotated tables), as these are the documents that (i) contain the most relevant technical specifications necessary for developing IT reporting solutions and (ii) allow reporting entities and resolution authorities to perform the validation rules envisaged in Annex III of the CIR. Otherwise, reliance on the IT solutions alone would not guarantee the ability of the bank to successfully submit the report and might prevent the execution of validation rules.