As the added separate line item ‘cash contributions to resolution funds and deposit guarantee schemes’ (r385) in template F 02.00 under DPM 2.9 is not under any totals item within ‘profit or loss before tax from continuing operations’ (r610), the unchanged structure of template F 20.03, containing the geographical breakdown of the statement of profit or loss items (F 02.00) by location of the activities, no longer corresponds to the structure of template F 02.00. Therefore, wherever an item allocated to r385 in template F 02.00 is reported in template F 20.03, a direct reconciliation between the templates is not possible, leading to failed validation checks and hence invalid data submissions. The same applies for the approach not to report these items in template F 20.03 that is supported by the DPM v2.9 table layout and data point categorisation. An item in template F 02.00, r385, c010 is assigned with the main category ‘Cash contributions to resolution funds and deposit guarantee schemes’ (MC:x943) which is neither part of a hierarchy nor present in template F 20.03. Following this approach, the validation rules v1365_h, v1367_h and v1370_h will be broken. To illustrate the problem when disclosing cash contributions to resolution funds and deposit guarantee schemes in template F 02.00 as well as in template F 20.03, it is assumed that these cash contributions are considered ‘other administrative expenses’. The blocking validation rule v1355_h is not met just as the relevant positions are reclassified from r380 to r385 within template F 02.00 but still reported in template F 20.03, r160, c010/c020. As far as an institution considers them ‘other operating expenses’ or ‘interest expenses’ a similar problem arises, emphasizing the need for further guidance or for an adjustment of template F 20.03 in conformity with the structure of template F 02.00 regarding single line items and totals items.