Contents - Filing Indicators

Overview

Filing indicators are inserted into the XBRL file to indicate to the receiving authority, which templates are being submitted.  There are two types of filing indicators:

1. Positive.  A positive filing indicator indicates that the template is being filed.  Positive filling indicators have an impact on which validation rules will be evaluated on submission.
2. Negative. A negative filing indicator indicates explicitly that the template is not being filed, rather than it being omitted in error.  A negative filing indicator has no impact on which validation rules will be run.

A submission will be rejected if it includes a reported fact from a template not covered by a positive filing indicator. 

Whilst it is not a requirement of the XBRL specification to include a filing indicator for every template in the reporting module, recent changes to filing rules by the EBA and EIOPA now require every template in the reporting module to have either a positive or negative filing indicator in the XBRL file. 

Assignment of filing indicators

Filing indicators can be explicitly assigned to templates in the Contents menu:

Templates initialised will have a default filing indicator of Positive, unless it is a dimensional template and is not dimensionally valid based on the dimension members selected in the Initialise Templates form.  In this case, the filing indicator will be negative by default.

A filing indicator can be changed by clicking on it:

Filing indicators can only be changed a Preparer if Segregation of Duties is enabled.  

Negative filing indicators

Since a submission will be rejected if it contains reported facts not covered by a positive filing indicator, if a template's filing indicator is changed from positive to negative, the service will delete any data previously stored on any table within the template.

[insert screenshot]

You cannot navigate to a template that has a negative filing indicator:

Notice in the screenshot above, the Open Table Group button is missing from the template with the negative filing indicator.  You will also not be able to navigate to the template by double-clicking on it, or by using the table navigation buttons in the Table menu.

Automatic insertion of negative filing indicators

Filing indicators can only be explicitly set for templates that have been initialised.  

Since many regulators require a filing indicator for each and every template in the reporting module, to prevent the need to initialise all templates just to assign filing indicators, the organisation setting of Automatically add negative filing indicators for tables not initialised can be set to 'Enabled'.

[insert screenshot]

With this setting set to 'Enabled', you need only initialise the templates you wish to submit. The service will automatically add a negative filing indicator for all templates in the module that have not been explicitly set to Positive - even for those templates not initialised.