Format for sending supervisory reports established on the basis of the Banking Regulation

This decree establishes the technical requirements that must be followed upon submission to the Estonian Financial Supervision Authority of supervisory reports established by the Commission Implementing Regulation (EU) No 680/2014 (laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council – hereinafter supervisory reporting standard).

The requirements of the decree must be followed by all credit institutions and branches of foreign credit institutions operating in Estonia on whom the reporting obligation has been imposed by the supervisory reporting standard.

(1) Upon submission of reports, the following data exchange formats may be used

1) XML (eXtensible Markup Language);

2) XBRL (eXtensible Business Reporting Language).

(2) Upon submission of reports in the XML data exchange format (hereinafter XML format), the requirements provided for in this decree and in Decree No 9 of the Governor of Eesti Pank of 9 December 2011 “Requirements for submission of reports formatted as XML documents” are followed, unless otherwise provided for in this decree.

(3) The structure and content of a data message in the XML format is determined on the basis of the XML schemes referenced via the website http://www.fi.ee/schemas xbrl/.

(4) Upon submission of reports in the XBRL data exchange format, the requirements of this decree and the requirements published on the website of the European Banking Authority (EBA) are followed.

Upon submission of reports in the XML data exchange format, the report codes specified in Appendix 1 “Report codes for submission of reports in the XML format” to the decree are used.

Reports are sent to the e-mail address xbrl@fi.ee.

(1) The currency code is determined in accordance with the currency codes table of the international ISO 4217 standard and indicated in capital letters.

(2) The country code is determined in accordance with the two-letter codes table of countries and territories of the international ISO 3166 standard and indicated in capital letters.

(3) The commercial registry code is used for identifying an entity, holding company, counterparty or related parties, unless otherwise required in the supervisory reporting standard. Upon absence of a commercial registry code, the credit institution determines the identification on its own.

(4) An identifier determined by a credit institution, which is specified in subsection &#40;3&#41; and the text given in reports, must not contain the following symbols:>, <, &, ', ".

(1) In reports where every row contains at least four indicators (e.g. exposure class identifier, report table row identifier, report table column identifier, value), credit institutions use the identifiers specified in Appendix 2 “Identifiers for submission of reports in the XML format” to the decree.

(2) Explanations regarding the descriptions of the values of data types of XML schemes, which begin with the letter „x” are available at the website http://www.fi.ee/schemas xbrl/ in the file titled „identifikaatorid.xls“.

(1) Monetary values are given in thousands of euros rounded to the full unit.

(2) Percentage values are given in the form i/100 rounded to four decimals.