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AS SEB Pank

yes. But what you could further assess is impact by payment type. E.g. impact is rather different if the payment can be sent out as instant payment or as SEPA payment. If SEPA payment does not go out from the bank in one cycle but next, there is no impact to a customer but due to the amount can be interpreted as reportable.
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yes.
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for us current standard MS Excel file works good. We do not support xbrl or xml file format, because it requires additional development to enable person to insert data in the file as this type of report cannot be created automatically.
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AS SEB Pank