The European Banking Authority published a corrective update to the XBRL taxonomy that Competent Authorities shall use for the remittance of data under the EBA Implementing Technical Standards on supervisory reporting.
The revised taxonomy will be used for the first report of Financial Reporting (FinRep) requirements compiled under IFRS 9.
This update is a modification of the previously published 2.7 taxonomy, which it replaces. It corrects technical errors in the reportable content and errors in the XBRL implementation of some validation rules.
The documents published include updates regarding the following items:
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Updated XBRL taxonomy
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Corrected EBA Validation Rules spreadsheet
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Updated DPM database
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Annotated table layout corrections for C 17.01.a
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Applicability
Reports that previously envisaged to be remitted under the taxonomy set 2.7 should use the corrected taxonomy 2.7.0.1, which is "instance compatible" with set 2.7. The first report under 2.7.01 is expected with relation to data referring to March 2018.
Press release
Reporting framework
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