Verifications relating to the scope of reporting are part of the quality assurance process of ITS reporting. The template content in the reports consists of filing indicators described in chapter 1.6 of the EBA XBRL Filing Rules document, and they indicate which templates are reported and which are not reported. The filing indicators in the report must be in line with the template-specific reporting obligations. The reporting obligations for the templates are based on, for example, the risk measurement approaches applied by the reporting entity, as well as on possible exemptions granted to the reporting entity. The template-specific reporting obligations may also depend on the exceeding of the threshold values determined by regulation, as well as on the data reported in the other templates in the report.
The table below describes the template-specific reporting obligations for ITS reports and the principles on the basis of which they are determined, as well as the permitted filing indicator types for each reporting obligation category. The specifications listed in the table enable the reporting entity to verify in advance that the filing indicators in the reports remitted to the FIN-FSA are in line with the template-specific reporting obligations.