09 September 2015

EBA publishes new DPM and XBRL taxonomy for remittance of supervisory reporting

The European Banking Authority (EBA) published an update to the XBRL taxonomy that Competent Authorities should use for the remittance of data under the EBA Implementing Technical Standards (ITS) on supervisory reporting.

The updated taxonomy incorporates changes and corrections to the COREP and FINREP reporting structures. In particular, the updated taxonomy incorporates revised reporting structures for leverage ratio, and new parallel reporting structures for liquidity ratio for credit institutions. These changes represent the amendments to the ITS on supervisory reporting resulting from the Commission's adoption of Delegated Acts amending the definition of the Leverage Ratio (LR) and specifying a new Liquidity Coverage Ratio (LCR) framework.

In addition, the new taxonomy gives effect to the answer to the single rulebook question 2014_1042, which specifies that figures for LCR and Net Stable Funding Requirements (NSFR) templates with breakdowns in significant currencies should be reported in units of the relevant significant currency (and so such reports may contain values which are not all expressed in the same currency).

The following documents have been published today:

• A set of XML files forming the XBRL taxonomy
• A description of the architecture of the XBRL taxonomy
• A description of the Data Point Model (DPM), of which the taxonomy is a standardised technical implementation, including both a database and document representations, along with a description of the formal modelling methodology by which the DPM is defined

The EBA also published today an extension (2.3.2) to the currently applicable XBRL taxonomy set 2.3.1, providing representations of FINREP reports for individual entity consolidation scope. The new DPM and taxonomy elements in 2.3.2 parallel those already existing for consolidated FINREP reports, and are provided by the EBA in order to facilitate further harmonisation of regulatory reporting at the European level. It should be noted that 2.3.2 only adds additional, independent reports for individual consolidation scope FINREP, and makes no changes to existing 2.3.1 reports, with which it is directly compatible at the instance level. As such, it may be ignored by entities not needing to prepare or consume individual scope FINREP reports.

Press release

DPM Table Layout and Data Point Categorisation.2.4.0

DPM Dictionary 240.xlsx

DPM Database 2.4.0.0

XBRL_Taxonomy and Supporting Documents 2.4.0

EBA_XBRL_Filing Rules v4.1

2.3.2 Finrep Individual DPM, XBRL_taxonomy and supporting documents

© EBA