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02-07-2024 Announcement MESREP taxonomy version 3.0.0 and changes compared to version 2.3.0

As of reporting on the first quarter in 2025 (to be reported in April 2025), a number of changes will be made to the MESREP taxonomy. This new taxonomy version 3.0.0 will be published in mid-October 2024.
The changes and materiality thereof vary per reporting profile. Changes concern:

  • Addition of 14 forms on crypto-assets (T18 series) and liabilities (T19 series) by type. These forms are supplementary to the current forms, which means that they are a specification, or of which items, of data that must also be entered on other forms (where applicable).
  • Addition of a new form on Fintech lending that asks for only the beginning and end position of loans on the balance sheet that have been granted via so-called fintech credit platforms of non-bank institutions. This form is also supplementary to the current forms, meaning that it is a specification (of which items) of these forms.
  • Addition of warning validation rules on negative positions. After a start-up phase of several quarters, the intention is to make these validation rules blocking ('error') in nature, which means that reports with unallowed negative positions will no longer be accepted. This will of course be announced in advance, but reporting institutions are advised to prepare for this with the help of these alert rules.
  • Change of the names of the forms from 'Forwards' to 'Forwards (amongst which interest rate swaps)'.
  • Addition for form T16.01 in profile IFSB of a blocking ('error') validation rule to prevent the 'Name Counterparty' field from being left blank incorrectly.

A more detailed overview of the changes can be found in the file Changes in MESREP version 3.0.0 compared to version 2.3.0