Question ID
2025_7590
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Transparency and Pillar 3
Article
441
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) No 1030/2014 - ITS on disclosure of values used to identify global systemically important institutions (as amended)
Article/Paragraph
Article 6a of ITS with regard public disclosures of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013
Type of submitter
Other
Subject matter
Annual reporting for GSIIDISPILLAR3 to the Competent Authorities under DPM 4.2
Question

Should the Reporting Framework 4.2 related taxonomy be considered for the 2025 end-of-year reporting for GSIIDISPILLAR3 ?

Pursuant to the last corrections included in DPM 4.2 for the GSIIDISPILLAR3 templates, respectively the removal of the GSIB column in the Annotated Table Layout for GSIIDISPILLAR3 4.2 (all the greyed-out cells under the column 0009 indicating non-applicability and for which the datapoints were doubled in DPM 4.1), we kindly request the confirmation that the DPM 4.2 can be used for the 2025 end-of-year reporting.

Background on the question

The Reporting Framework 4.2 is expected to be applied starting with 03/2026, set as first Reference Date for All the other modules for which the Nature of change consists in the update of modules version due to the finalization of the data dictionary transition to DPM 2.0 and new glossary (modules in which GSIIDISPILLAR3 is included). The CSV adoption policy states that the PILLAR3 reports should always be reported in CSV format, regardless of the reference dates.

But there is no clear mention from EBA side which Reporting Framework taxonomy can be used for these reports for the 2025 end-of-year reporting, respectively DPM 4.2 or DPM 4.1.

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