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The proposed document presents the data items, business concepts, relations and validation rules described by the EBA Data Point Model(s) (DPM) on supervisory reporting in the technical format of an XBRL taxonomy.
Although primarily intended for use in data transmission between competent authorities and the EBA, authorities may choose to use the proposed XBRL taxonomy or a similar one for collecting data from credit institutions and investment firms in Europe.
Comments can be sent to the EBA by clicking on the "send your comments" button on the consultation page. The deadline for the submission of comments is 9 October, 2013.
Legal basis
The EBA has developed this taxonomy based on its final draft ITS and DPM on supervisory reporting, in accordance with Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (colloquially known as Capital Requirements Regulation or CRR).