Question
Which representation (annotated table or taxonomy/XBRL) should be considered authoritative for defining the expected scope of data points for reporting? Should institutions follow the taxonomy-enabled structure and report values in cells that are greyed out in the annotated table, as shown in the sample XBRL file?
Background on the question
We have identified structural discrepancies between the Annotated Table Layout for GSIIDISPILLAR3 4.1 and the taxonomy provided under DPM 4.1. Specifically, while the annotated table shows a large number of greyed-out cells under the GSIB column (indicating non-applicability), the corresponding taxonomy enables these cells for reporting. This is also evident in the sample XBRL file provided, where values are populated in these fields.
Answer
This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming version of the Reporting framework.