2024_7254 Template 3: reporting of negative values when targets are surpassed

Question ID: 2024_7254
Legal act: Regulation (EU) No 575/2013 (CRR)
Topic: Transparency and Pillar 3
Article: 449a
Paragraph: Annex XXXIX
Subparagraph: Template 3
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations: Regulation (EU) 2022/2453 - ITS on ESG disclosures
Article/Paragraph: Template 3
Type of submitter: Credit institution
Subject matter: Template 3: reporting of negative values when targets are surpassed
Question: How to report negative values in column f 'Distance to IEA NZE2050 in %*' in cases where sector targets are surpassed?
Background on the question: 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?
Submission date: 20/11/2024
Rejected publishing date: 10/04/2025
Rationale for rejection: This question has been rejected because the matter it refers to has already been identified and will be considered for the forthcoming release of Report framework and related validation rules.
Status: Rejected question