Question ID: 2737
Regulation Reference: (EU) 2020/852 - Taxonomy Regulation
Topic: Reporting Templates
Article: N/A
Status: Final
Date of submission: 13 Jul 2023
Question
My question is about deleted fields in the new Annotated Template 2.8.0 which were not marked as "deleted" (coloured red). In the new 2.8.0 Annotated Template, there are many fields missing from many tables. Some of these fields were linking to removed tables, so I understand that these should be removed. But for example in table SE.01.01.17.01 the field "R0290" was deleted (when comparing Annotated Templates 2.8.0 and 2.7.0). I would expect this change to be marked red, because the table it's linking to (S.17.01.02) is still part of the Annotated Template. I would kindly like to ask you if the newest version of Annotated Template (2.8.0 from March 17) is correct and if these deleted fields were just not marked as deleted?
EIOPA answer
Not including deleted elements in the model is intentional. Although the Annotated Templates was originally published with the deleted elements marked in red, this approach was changed in later versions of the model (after 2.3.0). One of the reasons for not including deleted elements in the Annotated Template excel file was that the file was used as an input for generating the taxonomy. Left with the choice to mark only part of the removals, EIOPA considered that it would be less confusing to stop including this information entirely. Furthermore, it is worth pointing out that EIOPA publishes also detailed change logs allowing to track changes between model versions.
With regard to the deletion of row R0290 in table SE.01.01.17.01, please note that row R0291 has been added instead, containing a table specifically created for entry point .17.