In annex IV the line 030 "Unpaid capital which has been called up" of Template F01.03 has its reference IFRS in "black" as if this line has not to be remitted in IFRS Standard. In Annex III this line is also in black in column reference but the line is present in the Template (that i call drawn on the Template). It is the only cell drawn in black in templates full IFRS present in Annex III, and no comment explain what it means. Other lines with NGAAP BAD references are not present in the templates (for example lines 201 to 209 of the same Template F01.03 are not drawn). When we remit this Template on XBRL remittance gate ONEGATE of ACPR this cell is gray and is not required. But is it the choice of French NCA. Do the NCAs have choice to ask this line or not ? Have the establishments the choice ? Is it an error in Template IFRS, in fact this line has not to be present ?

We are a provider of Prudential Reporting Solution and we didn't draw this line 030 in Template IFRS but our custumers asked us why.

In template F 01.03 of Annex III of Regulation (EU) No 680/2014, the line item 030 “unpaid capital which has been called up” is only applicable for NGAAP reporters and not for IFRS reporters.  Under IFRS the amount of any “unpaid capital which has been called up” is deducted from the total amount of capital, which will include consequently only paid-in capital. According to IAS 1.78 e) and IAS 1.108 only paid-in capital/contributed equity is required to be disclosed.