Empty Cells

Empty cells in a form are considered to not be reported.

According to the regulatory authority guidance, it might mean that the fact is either zero, not reported, or not applicable. According to EBA Filing Manual rule 2.19, data that is related to white cells can be reported with a nonzero value, as zero or unreported, and nil value must not be used. Inapplicable information does not have to be included in an instance.

When form cells are empty, validation rules that apply to that particular cell, according to their definition, can either treat the value as being 0 and use it in the validation, or not run the value. Data that is inserted in a form cell produces a fact to be submitted along with the accuracy set for its metric type and also its unit. For monetary cells, currency would be the appropriate term to use. Data cells can reference data that is brought into the form through data queries.