We are not able to generate the correct xbrl file for S.08.01.01 as this approach is new, we did not take into account the the MD metric declaration

EIOPA published the XBRL taxonomy according to the Moderately Dimensional approach, described in detail in EIOPA DPM Documentation. The single and multicurrency reporting, described in EIOPA XBRL Filling Rule 3.1 provides more detail on the technical aspects of validations implemented to enforce this rule. There are three dedicated validations to ensure proper reporting of single and multicurrency scenarios (TV1000, Tv1001 and TV1002).

TV1000 checks that all the monetary facts provided in the report are expressed in the reporting currency (provided in the General/Basic information template) -> modelled using metric ei1930. For a report, which reporting currency is Euro may be represented as follows:

<xbrli:context id="c">

<xbrli:entity>

   <xbrli:identifier scheme=http://standards.iso.org/iso/17442>Q1W2E3R4T5Y6U7I8O9P0</xbrli:identifier>

</xbrli:entity>

<xbrli:period>

   <xbrli:instant>2023-12-31</xbrli:instant>

</xbrli:period>

</xbrli:context>

<s2md_met:ei1930 contextRef="c">s2c_CU:EUR</s2md_met:ei1930>

In general, all monetary facts in an instance document must point from unitRef attribute to xbrli:unit which on xbrli:measure have the same currency code as the one identified by the fact value of s2md_met:ei1930 metric. For example:

<xbrli:unit id="uEUR">

   <xbrli:measure>iso4217:EUR</xbrli:measure>

</xbrli:unit>

<s2md_met:mi251 contextRef="c-2" decimals="-2" unitRef="uEUR">12000</s2md_met:mi251>

Therefore, the XBRL value assertion TV1000 checks if fact units match the reporting currency fact value. However, for specific cases it is expected for the values to be provided in the currency of denomination (e.g. S.16.01 and S.19.01). Such situation was so far captured by TV1001 and focused on multicurrency in semi-open templates. In case of multicurrency in semi-open templates, it is controlled by the two following z-axes:

• Currency referring to s2c_dim:OC dimension (Original/exposure currency) and linking to a hierarchy from CU domain listing different currencies,
• Currency conversion referring to s2c_dim:AF dimension (Currency conversion approach) linking to CA domain hierarchy with the following two members:
  • s2c_CA:x0 - Not applicable / Expressed in (converted to) reporting currency,
  • s2c_CA:x1 - Expressed in currency of denomination (not converted to reporting currency).

If a fact refers to xbrli:context whose xbrli:scenario contains no information about s2c_dim:AF dimension (i.e. its default value s2c_CA:x0 applies) then it must follow the General rule described in the filing rules.

However, if a fact refers to xbrli:context whose xbrli:scenario contains:

• s2c_dim:AF  dimension with s2c_CA:x1 member,
• s2c_dim:OC dimension referring to a member from CU domain,

then the currency code identified in xbrli:unit/xbrli:measure of that fact must match the currency declared for the s2c_dim:OC dimension (ignoring in this comparison iso4217 and s2c_CU prefixes), e.g.:

<xbrli:unit id="uPLN">

   <xbrli:measure>iso4217:PLN</xbrli:measure>

</xbrli:unit>

<xbrli:context id="AFx1_AXx4_BLx9_OCPLN_RBx135_RMx50_TBx28_TKx4_VGx80">

<xbrli:entity>

   <xbrli:identifier scheme=http://standards.iso.org/iso/17442>Q1W2E3R4T5Y6U7I8O9P0</xbrli:identifier>

</xbrli:entity>

<xbrli:period>

   <xbrli:instant>2015-12-31</xbrli:instant>

</xbrli:period>

                   <xbrli:scenario>

                                       <xbrldi:explicitMember dimension="s2c_dim:AF">s2c_CA:x1</xbrldi:explicitMember>

                                       <xbrldi:explicitMember dimension="s2c_dim:AX">s2c_AM:x4</xbrldi:explicitMember>

                                       <xbrldi:explicitMember dimension="s2c_dim:BL">s2c_LB:x9</xbrldi:explicitMember>

                                       <xbrldi:explicitMember dimension="s2c_dim:OC">s2c_CU:PLN</xbrldi:explicitMember>

                                       <xbrldi:explicitMember dimension="s2c_dim:RB">s2c_LB:x135</xbrldi:explicitMember>

                                       <xbrldi:explicitMember dimension="s2c_dim:RM">s2c_TI:x50</xbrldi:explicitMember>

                                       <xbrldi:explicitMember dimension="s2c_dim:TB">s2c_LB:x28</xbrldi:explicitMember>

                                       <xbrldi:explicitMember dimension="s2c_dim:TK">s2c_TF:x4</xbrldi:explicitMember>

                                       <xbrldi:explicitMember dimension="s2c_dim:VG">s2c_AM:x80</xbrldi:explicitMember>

                   </xbrli:scenario>

</xbrli:context>

<s2md_met:mi84 contextRef="AFx1_AXx4_BLx9_OCPLN_RBx135_RMx50_TBx28_TKx4_VGx80" decimals="0" unitRef="uPLN">400</s2md_met:mi84>

Therefore, the XBRL value assertion TV1001 checks the match between the s2c_dim:OC dimension member local name and xbrli:unit/xbrli:measure local name of monetary facts containing in xbrli:context/xbrli:scenario the s2c_dim:AF dimension with s2c_CA:x1 member. However, with the introduction of 2.8.0 model there is now another scenario created, with open table. As described in section IV.2 of EIOPA_DPM_Documentation_2.8.0_Hotfix.pdf (europa.eu), columns of open tables that correspond to data points (i.e. they are not keys neither properties of these datapoints) are represented by a single metric without any dimensions. Therefore, the above logic applicable to Multicurrency in semi-open templates that is based on explicitly identified s2c_dim:AF dimension with s2c_CA:x1 member cannot be used in such cases. However, MD metric of the multicurrency fact in an open table includes indication of the AF dimension in its label and in the MDMetricDetails.xml.

Example of such metric is s2md_met:mi2822 Metric: Monetary|TA/Notional amount|VG/Solvency II|BC/Assets and/or liabilities|AF/Expressed in currency of denomination (not converted to reporting currency)|AL/Derivatives

This metric is used in C0131 of S.08.01 and its xbrli:unit/xbrli:measure must match the value of the currency code identified in C0370 of this template (for rows joined on the values of Derivative ID Code and Type of code) expressed by metric s2md_met:ei1024 referring to CU domain hierarchy 1.

The above check is enforced by in the taxonomy by XBRL assertion TV1002 (_1 and _2).