Question ID: 498
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.02.01
Status: Final
Date of submission: 05 Jan 2016
Question
There are some validations specified as CT (Cross Template) between S.06.02 / S.08.01 and S.02.01. Can you please clarify what is the error tolerance threshold in these validations as the investments template required to be reported with at least 2 decimal place whereas the balance sheet to be reported with at least 0 decimal place?
EIOPA answer
The tolerance of the validations is part of the IT implementation and is addressed in the EIOPA’s XBRL Filing Rules and in the Interval Arithmetic implementation for XBRL (Precision, Decimals and Units 1.0 specification). In your validation example the tolerance will be determined by the less precise size of the calculation (normally the balance sheet item) and will vary as described in the below table:
For reported figure (absolute amounts) >100 000 000, value of @decimals attribute is @decimals >= -4 and Validation Tolerance of +/- 5000 Units.
For reported figure (absolute amounts) ≥1 000 000 and < 100 000 000, value of @decimals attribute is @decimals >= -3 and Validation Tolerance of +/- 500 Units.
For reported figure (absolute amounts) ≥1 000 and <1 000 000, value of @decimals attribute is @decimals >= -2 and Validation Tolerance of +/- 50 Units.
For reported figure (absolute amounts) ≥ 0 and <1000, value of @decimals attribute is @decimals >= -1 and Validation Tolerance of +/- 5 Units.
Please note that in XBRL, the decimals which actually appears in a reported figure (i.e. 34,034 is having 3 decimals) and the @decimals attribute (used for tolerance) of the above table are two different concepts.