Question ID
2025_7527
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Supervisory reporting - Asset Encumbrance
Article
N/A
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Not applicable
Article/Paragraph
N/A
Type of submitter
Consultancy firm
Subject matter
Discrepancies between taxonomy packages
Question

The Partial Taxonomy Packages published and still available from contain potentially outdated information and most likely it cannot be used as is. The current major concerns are the differences found between the 3.2 Partial Taxonomy Packages and the 3.2 Full Taxonomy Package. Here we have identified differences that in the DataPoint Ids. (meaning that certain cells must be delivered differently into XBRL-CSV)

It seems that there are further differences in the latest 4.1 EBA Full Taxonomy Package compared to the 3.2 Full Taxonomy Package, however these differences should not modify the output. (meaning no difference in the instance generated)

Background on the question

Background of the question is best illustrated using an example

Example (module AE version 3.2 table f_32.01):
File:  www.eba.europa.eu\eu\fr\xbrl\crr\fws\ae\its-005-2020\2022-03-01\tab\f_32.01\f_32.01.json
Cell: {F 32.01, r0110, c0030}

Note: the difference between the 3.2 Partial Package and 3.2 Full Package modifies the DataPoint ID, however the difference between 3.2 Full Package and 4.1 Full Package only modifies the "eba:documentation" element that is not important for the purposes of the submission.

Source: EBA_CRD_XBRL_3.2_Reporting_Frameworks_3.2.0.0_Errata.zip (Partial Taxonomy Package)
https://www.eba.europa.eu/sites/default/files/2023-11/3df42118-31da-4fd5-9678-7fa05f9cec64/Taxonomy%20Package%20V3.2.phase3_.zip
                       "dp454756": {
                           "decimals": "$decimalsMonetary",
                           "dimensions": {
                               "concept": "eba_met:mi53",
                               "eba_dim:BAS": "eba_BA:x6",
                               "eba_dim:ENC": "eba_CG:x8",
                               "eba_dim:LQA": "eba_LQ:x49",
                               "eba_dim:MCG": "eba_MC:x292",
                               "eba_dim:MCY": "eba_MC:x980",
                               "unit": "$baseCurrency"
                           },
                           "eba:documentation": {
                               "CellCode": "{F 32.01, r0110, c0030}",
                               "logicalDataPointId": "41676"
                           }
                       },
Source: Full taxonomy and supporting documents.zip (Full Taxonomy Package for Framework 3.2)
https://www.eba.europa.eu/sites/default/files/2023-11/30f1f936-5acf-431e-91e3-c2fdda5fad4d/Full%20taxonomy%20and%20supporting%20documents.zip
                       "dp41676": {
                           "decimals": "$decimalsMonetary",
                           "dimensions": {
                               "concept": "eba_met:mi53",
                               "eba_dim:BAS": "eba_BA:x6",
                               "eba_dim:ENC": "eba_CG:x8",
                               "eba_dim:LQA": "eba_LQ:x49",
                               "eba_dim:MCG": "eba_MC:x292",
                               "eba_dim:MCY": "eba_MC:x980",
                               "unit": "$baseCurrency"
                           },
                           "eba:documentation": {
                               "CellCode": "{F 32.01, r0110, c0030}",
                               "DataPointVersionId": "454756"
                           }
                       },

Source: Full_taxonomy_and_technical_documentation.zip (Full Taxonomy Package for Framework 4.1)
https://www.eba.europa.eu/sites/default/files/2025-07/a2c157fc-c5b2-4146-b16a-7039c61ac9fe/Full_taxonomy_and_technical_documentation.zip

                       "dp41676": {
                           "decimals": "$decimalsMonetary",
                           "dimensions": {
                               "concept": "eba_met:mi53",
                               "eba_dim:BAS": "eba_BA:x6",
                               "eba_dim:ENC": "eba_CG:x8",
                               "eba_dim:LQA": "eba_LQ:x49",
                               "eba_dim:MCG": "eba_MC:x292",
                               "eba_dim:MCY": "eba_MC:x980",
                               "unit": "$baseCurrency"
                           },
                           "eba:documentation": {
                               "CellCode": "{F_32.01, r0110, c0030}",
                               "CellID": 131910,
                               "ColumnVID": 82629,
                               "FactVariableID": "41676",
                               "FactVariableVersionID": "454756",
                               "RowVID": 82647,
                               "SheetVID": null,
                               "type": "m"
                           }
                       },

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming version of the Reporting framework / release of the respective validation rules.

Status
Rejected question