QA2020-167 - CFR : Discrepancy between guidances and taxonomyon T20.03

Owned by SRB Services
Feb 01, 2024
Atribute Detail
Resolution Reporting Subject Matter Guidance
Guidance Documents Critical-Functions
Taxonomy Validation-Rules
Unique Identifier

QA2020-167

Question


Which document has the priority on this matter ? Do we have to follow the guidance on the SRB website or the taxonomy ? Will the SRB make a correction on this version of the taxonomy or on a next version ? Kinds regards


Response


The T20.03-r0060-c0010 should not be reported as stated in the guidance (even though the taxonomy allows it). If the XBRL file contains a value for T20.03-r0060-c0010, it will not be an issue. The value will just be ignored by the SRB as it is irrelevant. Same issue for T20.05-r0010-c0010, T20.05-r0020-c0010, T20.05-r0030-c0010 T20.05-r0040-c0010, which should also be greyed-out. As it is too late to change the taxonomy, the changes will be taken into consideration for the next version of the taxonomy.