RepMap
FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

EBA Q&A · 2014_1569

AE: F3201, F3202, F3203 - Discrepancy between taxonomy and ITS

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 24/10/2014 · published 04/06/2021

Question · verbatim

In ITS , some cells are shaded according to whether it’s a consolidated or individual template. Now, in the DPM as in taxonomy, these conso/individual characteristics do not seem to be taken into account. The remark concerns the following columns: F3201 : C020 and C070 F3202 : C020 and C050 F3203 : C020

Background provided by the submitter · verbatim

In C020 from F3201 for example, cells R010 to R060 and R080 to R120 are always open in DPM and taxonomy, while in the ITS templates it’s specified that those “are not to be filled on a consolidated basis template”.

Answer · verbatim

There is only one integrated DPM for all the Templates independent if they have to be reported on individual or consolidated basis. Therefore, it is not possible to have different grey shading for individual/consolidated Templates. Even if there are different modules of the Taxonomy, they are all based on the same DPM.

The reporting must follow the rules set out in the instructions of Regulation (EU) No 680/2014 – ITS on Supervisory Reporting of institutions (ITS).

Source: EBA Single Rulebook Q&A 2014_1569 · text as published, not rephrased · collected on 2026-10-08