The ITS states that a percentage of Tier 1 capital should be submitted for C28 column 350 / C29 column 360, whereas the DPM only permit a monetary value.
It's not possible in practice to enter a percentage for v3.0 reporting in two cases in large exposures. Questions will begin to rise.
The published DPM on v3.0 considered
s columns 350 and 230 of template C 28.00 and column 360 and 240 of template C 29.00 of Annex VIII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) as a monetary value, which was is incorrect. The correct data type should have been percentage. The data type was ill corrected in the erratum of the taxonomy package on reporting framework v3.0.1 published on 3 June 2021 the next release of the reporting framework.
This should not affect however the reporting systems of the institutions, who should keep reporting the same type of figure that they report now, for instance, 11% shall continue to be reported as 0.11.
This Q&A has been revised following the erratum published on 3 June 2021.