The European Banking Authority published a corrective update to the XBRL taxonomy that Competent Authorities shall use for the remittance of data under the Implementing Technical Standards (ITS) for reference dates of 31 December 2018 onwards.
This update, which replaces the previously published 2.8 Data Point Model (DPM) and XBRL taxonomy, corrects various implementation errors in the previously published XBRL formula, and in the data model for several tables for Prudent Valuation in COREP.
The main changes compared to the previous version of the EBA reporting framework relate to the following:
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New reporting requirements with regard to prudent valuation (COREP)
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Changes to existing reporting requirements regarding the information on the credit risk, securitisations and Pillar 2
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Changed reporting requirements as specified in the ITS on supervisory benchmarking of internal models
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New reporting requirements as specified in the ITS on resolution reporting published in 04/2018.
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