EBU Single Rulebook Q&A 9 March 2026 2026_7745 Pillar 3 Data Hub CONDIS: ITS and reporting framework modelling constraint affecting EU LI1/LI2/CC2

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The EBA confirms a known data point model (DPM) deficiency in the Pillar 3 Data Hub (P3DH) taxonomy (Reporting Framework 4.1 and 4.2), whereby templates EU LI1, EU LI2, and EU CC2 share the same data point identifier for certain cells, preventing institutions from submitting differing values as required by the ITS disclosure instructions—specifically, the relationship whereby EU LI2 column (a) equals EU LI1 column (b) minus EU LI1 column (g). Pending a fix planned for Reporting Framework release 4.4 phase 1, institutions must submit XBRL/CSV files in conformity with the current DPM to avoid rejection, and may address resulting discrepancies by providing accompanying narrative within the XBRL/CSV file and by disclosing correct figures in the PDF report published in the P3DH. The EBA's response constitutes an official acknowledgment of the technical inconsistency between the DPM modelling and the applicable ITS instructions, with a commitment to remediation in a future framework release.AI