EIOPA · 342

342

Regulation
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article
35
Submitted
2015-11-11
Answered
2019-09-17

Question

When a clarification is provided by EIOPA that certain fields are not applicable for a given scenario does it mean that providing data under such circumstances will fail the XBRL validation?

Answer

In fact there is not a single answer as it depends on the IT implementation. Two different situations occur:1.      There can be a blocking formula to verify that for given scenario a column must be empty. If this is not fulfilled then instance file must be rejected automatically.2.      Some cases are reflected in filing rules. This is to be seen on a case-by-case situation. For the example given, for CIC71 please see validation BV4, BV5 and BV6” Relevant documentation in:Supervisory reporting - DPM and XBRL

This Q&A is published by European Insurance and Occupational Pensions Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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