Question ID
2022_6645
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - COREP (incl. IP Losses)
Article
430
Subparagraph
EBA Filing rules
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2021/451 – ITS on supervisory reporting of institutions (repealed)
Article/Paragraph
3.2 EBA Filing rules (v5.2)
Type of submitter
Other
Subject matter
Filing indicator for reports not in scope of the period
Question

As per the latest update of EBA filing rules, filing indicators have to be present for all the templates in scope of reporting modules. Does this include the reports which are not applicable for the reporting period, e.g. reports which are submitted yearly? should the filing indicator for the yearly scope be present in quarterly submission?

Background on the question

EBA filing rules update of v5.2

Implementation for xBRL-XML reports The filing indicator element is called filingIndicator and is grouped (potentially with other such elements) within a containing element fIndicators. 

(a) missingPositiveFilingIndicator: XBRL reports MUST include appropriate positive (i.e. either with @find:filed=”true” or without @find:filed attribute) filing indicator elements to express which reporting units (“templates”) ARE intended to be reported.

(b) missingNegativeFilingIndicator: XBRL reports MUST include appropriate negative (i.e. with @find:filed=”false”) filing indicator elements to express which reporting units (“templates”) are intended NOT to be reported.

(c) invalidContextForFilingIndicator: The context referenced by the filing indicator elements MUST NOT contain xbrli:segment or xbrli:scenario elements. 

(d) missingFilingIndicators: An XBRL report MUST provide a filing indicator (either positive or negative) for each reporting unit (“template”) defined in the reporting module to which the XBRL reports refers. 

It does not clearly indicate the inclusion or exclusion of the reports which are not in the scope for the period.

Submission date
Rejected publishing date
Rationale for rejection

 

This question has been rejected because it is out of scope of the Q&A process /tool and does not relate to the legislative acts referred to in Article 1(2) of the EBA Regulation and their associated delegated and implementing acts, guidelines and recommendations. The Single Rule Book Q&A tool has been established to provide explanations and non-binding interpretations on questions relating to the practical application or implementation of the provisions of legislative acts referred to in Article 1(2) of the EBA’s founding Regulation, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts. For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.

Status
Rejected question