08 May 2015

EBA publishes updated DPM and XBRL taxonomy for remittance of supervisory reporting of funding plans and supervisory benchmarking

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

The revised taxonomy will be used for reports on funding plans and supervisory benchmarking regarding reference dates of 31 December 2014 onwards.

The updated taxonomy incorporates corrections to the funding plans and supervisory benchmarking reporting structures and specifies how separate variants of the reports shall be used for the remittance of individual and consolidated data.

The following documents have been published:

• A set of XML files forming the XBRL taxonomy
• A description of the architecture of the XBRL taxonomy
• The 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 approach on which the DPM is based.
• Additional guidance for the COREP reporting of Own Funds modules under 2.3/2.3.1

The remittance of reports for funding plans and supervisory benchmarking is to use the new taxonomy set (2.3.1), which is related to the March 2015 framework release. This is a slight incremental modification of the previously published 2.3 taxonomy, affecting only the funding plans and supervisory benchmarking reports.

Therefore, the remittance of COREP, including additional liquidity monitoring metrics, FINREP, and asset encumbrance for reference dates of 30 June 2015 onwards will continue using the report structures as defined in the 2.3 taxonomy (which are also included in this 2.3.1 package).

Press release

DPM Database 2.3.1.0

DPM Dictionary 230

DPM Table Layout and Data Point Categorisation.2.3.1

EBA Validation Rules

XBRL_Taxonomy and Supporting Documents_2.3.1

EBA XBRL_Filing Rules revision 3

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