For templates that hold financial information on the firm, how will Financial Statements ('FS') external audit adjustments be recognised. For example if the relevant templates ie (R03.00) are reported on in March and in April it is identified that a FS adjustment is required, how should that be reflected on R03.00?
For ‘Entity type’ included in R01.00, if multiple licences are held by a frim, how is this to be populated?
Can further definition be provided in the Instructions for ‘Share Capital’ within R01.00 (i.e. paid and unpaid)?
R02.00: can the following be included in the instructions, in the interest of industry participants:
The reasoning behind the inclusion of the detail (110-200), if these liabilities are not to be used in any case for Bail-In.
Given the difficulties that firms may have in getting detail on counterparties, the reasoning behind the split of counterparties (specifically 020 and 030).
Is it possible to have a minimum materiality level included in the specific templates (ie R02.00 and R05.01)?
Can an example be provided on the Instruction of what ‘Code’ is to be used for R05.01 and R05.02?