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Remuneration XBRL reporting use of CON/IND extensions

Despite previous given instructions, the identifier in the Remuneration XBRL reports should be followed by a CON/IND extension. Although the EBA website states that for the Remuneration reporting modules without CON/IND will continue to be used like the previous versions, the filing rules document on the same website, states under point 3.6 that as of reference period 31-12-2023 the CON/IND extensions should be used for modules without CON/IND in its modules name. Also the neutral entity schema https://eurofiling.info/eu/rs should be used.

Banks (Sis and LSIs) which have not yet submitted their Remuneration XBRL reports, should use the extensions indicated in below overview in their identifier:

Remuneration Benchmark


Remuneration Benchmark - IND


Remuneration High Earners


Remuneration High Earners - IND


Remuneration Higher Ratios


A resubmission will be opened for SIs, which already have done a submission, because their reports are directly and individually submitted with to the ECB and EBA. LSIs are not required to resubmit, unless other validations than those relating to the LEI code are triggered. For LSIs which have not submitted yet and report on SOLO level, a new SOLO reporting obligation will be opened. Deadline for (re)submission will not change in principle (31 August 2023).

Should you have any questions, please contact the relevant banking supervision department at supervisory_data_requests@dnb.nl.