EBA DPM 3.2 entry point changes and filing indicator changes
The EBA will soon be implementing several major technical changes regarding DPM 3.2 entry points and filing indicators. This is why DNB would like to inform you about this by way of exception. The purpose of this communication is to help you implement these changes in a timely and correct manner to prevent reports from being rejected with limited time available to remedy this.
DPM 3.2 entry point changes
As of reference period December 2022, there will no longer be separate EBA entry points for solo and consolidated reporting or for IFRS and GAAP. This change applies not only to the CRD reports but to all reports included in EBA DPM 3.2, so for example also to MREL/TLAC. Exceptions are COREP-OF, ALMM, AE and GS-II. Due to the delayed effective date, the entry point changes for these reports will take effect simultaneously with the amended reports from a reference date to be communicated by EBA. Nothing will change for reports on earlier reference periods.
The entry point change means that there will be a single entry point that must be used for both solo and consolidated reporting and regardless of the accounting standards used. So instead of one entry point for LE solo reporting and one entry point for LE consolidated reporting, there will be a single entry point for LE as of the December 2022 reference period. The consolidation level must be added to the entity being reported on, i.e. as a suffix of the LEI code: ".IND" or ".CON". The addition of the consolidation level to the LEI code also changes the scheme to be used. The new scheme can be found on the EBA website.
Change to filing indicators
From 1 January 2023, a filing indicator must be provided for all templates. A missing filing indicator is therefore no longer allowed. This applies to all submissions and resubmissions from 1 January 2023 onwards, irrespective of the DPM version under which they are submitted. We advise you to implement this change as soon as possible.
EBA filing rules 1.6 and 3.6 have been amended to reflect the above changes. For more information on filing rules 1.6 and 3.6 see EBA Filing Rules.
If you have any questions, please contact your regular contact at our Expert Centre on Supervisory Banking Data.