EBU Single Rulebook Q&A 30 March 2026 2026_7802 Granular Reporting of Liability data: Currency designation for precious metals
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European Union · · · 26-06-2026
According to "Annex II: Instructions" for (EU) 2025/2303, the currency designation in, for example, c0120 of Template Z14.00 - Other Financial Liabilities (not included in other tabs, excluding intragroup) should follow ISO 4217. In the currency selection list of the Annotated Table Layout, there are no specifications for precious metals such as gold.
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