Question ID: 3590
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: S.01.02
Status: Rejected
Date of submission: 09 Jun 2026
Question
I am writing to raise a technical query regarding the XBRL/DPM taxonomy implementation concerning cell C0010/R0187 in S.01.02.01 and S.01.02.04.
Based on the official log files, we have identified a discrepancy in the allowed values. While the individual template permits three distinct values (encompassing Article 171b and Article 171c approaches), the group template is restricted to only two values (Use of LTE and No use of LTE)
However, in the active taxonomy, both cells are mapped to the same metric: s2md_met:ei3068, which contains three allowed values. This allows the reporting of a third option under S.01.02.04, which is inconsistent with its underlying template specifications.
Could you please clarify whether a separate metric should be defined for S.01.02.04 C0010/R0187 to restrict the options to the permitted two values?
Background of the question
In the group template S.01.02.04 C0010/R0187, if we want to report 1 (use of LTE), which value in the xbrl we should use, as we have 2 values : 1 - Use of LTE and use of approach referred to in Article 171b of Delegated Regulation (EU) 2015/35 2 - Use of LTE and use of approach referred to in Article 171c of Delegated Regulation (EU) 2015/35
EIOPA answer
Please note that the differences concerning cell C0010/R0187 in S.01.02.01 and S.01.02.04 reflect the specificities of group and solo requirements. This aspect will be correctly reflected in the final XBRL/DPM taxonomy.