Question
Please confirm what should be populated in Template 9.03 col 0020 Segment as the taxonomy does not allow null values whereas Annex II instructions specify this should be reported for CCPs only.
Background on the question
Per Annex II instructions, col 0020 Segment should have "Market segments where the User is active. One row per segment. Only report for CCPs. ". We interpret that the field should be left for non-CCP FMIs. However, the taxonomy does not allow this columns to have null value. See response from NAsdaq below: From the perspective of the EBA XBRL Taxonomy and the relevant annotated templates for the RES module, columns 0010 and 0020 are defined as key fields in report Z 09.03. Consequently, they form a unique key combination for each row of the template, thereby preventing duplication of records. Therefore, from a technical standpoint, the presence of an empty value for the data driven dimension qCCP – Segment (CCP) does not appear feasible. Such a scenario may prevent the correct generation of the relevant hypercube and, as a result, may not allow the creation of valid cell contexts for facts in the final XBRL output file.
Answer
This question has been rejected because the matter it refers to has already been identified and has been addressed in DPM 4.4 Phase 1 by allowing null values in column 0020. No further interpretative clarification is required