As per the latest update of EBA filing rules, filing indicators have to be present for all the templates in scope of reporting modules. Does this include the reports which are not applicable for the reporting period, e.g. reports which are submitted yearly? should the filing indicator for the yearly scope be present in quarterly submission?
Implementation for xBRL-XML reports The filing indicator element is called filingIndicator and is grouped (potentially with other such elements) within a containing element fIndicators.
(a) missingPositiveFilingIndicator: XBRL reports MUST include appropriate positive (i.e. either with @find:filed=”true” or without @find:filed attribute) filing indicator elements to express which reporting units (“templates”) ARE intended to be reported.
(b) missingNegativeFilingIndicator: XBRL reports MUST include appropriate negative (i.e. with @find:filed=”false”) filing indicator elements to express which reporting units (“templates”) are intended NOT to be reported.
(c) invalidContextForFilingIndicator: The context referenced by the filing indicator elements MUST NOT contain xbrli:segment or xbrli:scenario elements.
(d) missingFilingIndicators: An XBRL report MUST provide a filing indicator (either positive or negative) for each reporting unit (“template”) defined in the reporting module to which the XBRL reports refers.
It does not clearly indicate the inclusion or exclusion of the reports which are not in the scope for the period.
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