EBA 3.0 Additional Information

  • 30th June 2021
  • EBA
  • EBA 3.0 Errata 3. (More Information).
    • In this erratum version, Known issues have been addressed in COREP LE and in COREP OF module.
      • Row key of C 14.00: Change from data type ‘integer’ to ‘string’.
      • Large Exposures C 28 and C 29: % of eligible capital The data type was wrongly defined as ‘monetary’, now corrected to ‘percentage’.
      • C 08.05.1.b: Removing extra non-necessary members for open dimension EAP from c_08.05.1.b-def.xml.
      • Update on Taxonomy files: met.xsd, met-def.xml, met-lab-codes.xml, met-lab-en.xml, dim.xsd.
    • Additional information on Package Net Stable Funding Ratio (COREP NSFR v300).
      • NSFR 3.0 has at least 5 conflicting datapoints in the EBA Taxonomy: When you fill in one, you will erase the other. This is an issue of identical XBRL mappings in the wrong place.
        • For a given significant currency, datapoint C_84.00.w-r0210-c0030 (ASF from other liabilities) is a common fact with C_81.00.w-r0430-c0100 (ASF from other liabilities/Other liabilities), where it should be a common fact with C_81.00.w-r0390-c0100 (ASF from other liabilities). This situation makes it impossible to report the breakdown in C_81.00.w by significant currency:
          • ASF from other liabilities
          • Trade date payables
          • Deferred tax liabilities
          • Minority interests
          • Other liabilities
        • And it blocks the reporting of a complete and valid NSFR for institutions which need to report these datapoints.
        • Solution: Please ask your NCA what solution they suggest ? Part of the solution could be to not report these datapoints.
      • NSFR 3.0 XBRL validation rules often yield wrong results.
    • Additional information on Package Large Exposures (COREP LE v300).
      • [C_27.00]: In column c070 you should be able to report “I” or “S” but the dropdown list was not amended in the EBA Taxonomy. (EBA Q&A 5819)
        • Solution: you have to select “U” in case you wish to report ‘Shadow Banking Entities’.
    • Additional information on Package FINREP (EBA 3.0.0).
      • [F_20.04 to F_20.07]: When a sheet for “x1 – all countries (total)” is created, validation rules will fail because in EBA Taxonomy “x1 – all countries (total)” is configured as a country.
        • Solution: Do not create a sheet for “x1 – all countries (total)”.
      • [F_18.00, F_19.00]: These sheets have some grey cells, but should be open. (EBA Q&A 3930).
        • Solution: This is not a problem for reporting or submission, but it’s different than the EBA ITS.
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