Financial Conduct Authority

1. Can we please get the Assertion ID from the validation spreadsheet added to the taxonomy? This would make it much easier to refer an assertion failure on a submission back to the validations if needs be.
2. We are confused about the Header tables (F00.01 and C00.01). It was our understanding that these tables were added to meet the needs of Article 17(2) which states:
The data submitted by the institutions shall be associated with the following information:
(a) Reporting reference date and reference period;
(b) Reporting currency;
(c) Accounting standard;
(d) Identifier of the reporting institution; and
(e) Level of application as individual or consolidated.
as there was nowhere else in the taxonomy to specify this. We really want Currency added and we believed it would be as we expect to have a single point that tells us the reporting currency for the instance file. While XBRL allows complete flexibility for setting the currency at any data point that has this as a Unit of Measure, we don’t want a single instance to have a mixture of currencies so we would want to build validation that ensures that all data points are reported in the reporting currency specified in these headers.

3. What we are also not clear on is why F00.01 and C00.01 have the same data elements; Accounting Standard and Scope of Consolidation are not relevant to COREP. We would expect that FINREP and COREP would have different elements in this table.

4. Following on from point 3, while it is not mentioned in Article 17.2, we believe the header should contain “Scope of Consolidation” (Prudential/Accounting) as has correctly been added; but should only exist for F00.01.
Financial Conduct Authority