- Question ID
-
2026_7754
- Legal act
- Directive 2014/59/EU (BRRD)
- Topic
- BRRD Reporting
- Article
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4
- Paragraph
-
11
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2025/2303 - ITS on Resolution Planning Reporting
- Article/Paragraph
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6
- Type of submitter
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Credit institution
- Subject matter
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Annex II of Instructions for resolution planning reports vs defined drop downs in DPM model
- Question
-
Annex II specifies that for template Z 09.01, the allowed value for column c0040 should be “Payment systems”, so why is that not included in DPM and what would then be correct system type for e.g. NKS/STEP2/TARGET2?
- Background on the question
-
After reviewing both the EBA XBRL taxonomy 4.2 and the DPM dictionary 4.2, we observed that within the relevant DPM subcategory new_MA5, there is no allowed member corresponding to “Payment systems”.
Given the above, we kindly ask you to clarify how these instructions should be implemented in XBRL reporting under the EBA Reporting Framework 4.2. In particular, we would appreciate your guidance on:
-whether additional members are expected to be introduced into the taxonomy/DPM, or
-whether an alternative reporting approach is foreseen until such alignment is ensured?
If "Not applicable" is choosen, when all other neccessary information is filled in for this FMIs, validation rule is triggered (v90347) - Submission date
- Rejected publishing date
-
- Rationale for rejection
-
This question has been rejected because EBA guidance or clarification is not needed. This can be the case where harmonisation of practices through the Q&A process is not considered necessary; or that the issue is not material, for example because it is considered to be relevant only to a limited set of institutions or other stakeholders.
- Status
-
Rejected question