The EBA published a new XBRL taxonomy to be used by competent authorities for remittance of data under the EBA ITS on supervisory reporting. The new taxonomy will have as reference date 31 December 2014 onwards and will be used for the first reports on asset encumbrance and funding plans.
The new taxonomy presents the data items, business concepts, relations, visualisations and validation rules described by the EBA Data Point Model (DPM) which are contained in the ITS on supervisory reporting and in the EBA Guidelines on definitions and templates on funding plans.
The updated taxonomy incorporates corrections to the COREP,
FINREP and asset encumbrance reporting structures so as to be more in line with the recently published ITS amendments, as well as the new reporting structures for funding plans.
The following documents have been published:
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The set of XML files forming the XBRL taxonomy
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A description of the architecture of the XBRL taxonomy
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The DPM of which the taxonomy is a standardised technical implementation, including both database and document representations, along with a description of the formal modelling approach on which it is based.
Reports with reference dates as of 31 December 2014 onwards are to use the new taxonomy set (2.2), which is related to the July 2014 framework release. Therefore, remittance of asset encumbrance and funding plan reports to the EBA will have to be done using this taxonomy version.
The existing taxonomy set version (2.0.1) related to the September 2013 framework release is to be used for remittance to the EBA of reports with reference dates prior to 30 September 2014.
Remittance of reports with reference dates between 30 September 2014 and 30 December 2014 are to use the existing taxonomy set version (2.1.0.1) related to the March 2014 framework release. Remittance of
FINREP reports will start using the 2.1.0.1 taxonomy set.
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