QA2022-5 - Sub-region reporting on CFR

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

QA2022-5

Question


Taxonomy supports several country sub-regions to be reported but there is no reference in the guidance to whether delivery should be supporting one or more country sub-regions. In report T98, row 0060 - should the name of the region like e.g. EU or EEA be populated here, or the name of the single country sub-region supported? If a reporting bank has critical functions is both Netherlands and Belgium (is submitting MS CFR templates BE and NL), and critical functions are concentrated in the capital area in both countries, should it submit a separate template for Belgium-capital area (sub-country region) and another for Netherlands-capital area (sub-country region)?


Response


The current Excel rendering of the Critical Functions Report, as presented in the Annotated Tables of the EBA (Annotated Table Layout 311-P2-IWD1-RES 3.1.1), indicates that T98.00-r0060 has been removed from the 2022 version of the CFR (reference date 31-12-2021). This is also present in the XBRL taxonomy published on the SRB website (https://www.srb.europa.eu/system/files/media/document/resrep_6.0.3_fulltaxonomy_0.zip). For reports sent on or after this reference date, banks are requested to provide the details of the sub-regions in scope of the reporting in the free-text fields available for this. Note that, as is already the case for the country reporting, critical functions for several sub-regions may be declared in the same XBRL report. Using the example given, if the reporting entity has critical functions in both the Brussels capital (sub-region) and in the Netherlands capital area, a separate "tab" within the same CFR report should be provided for this, with a specification of the applicable region (free text).