EBA publishes new DPM and XBRL taxonomy for remittance of supervisory reporting as of 30 June 2015
The European Banking Authority (EBA) published on 02 March 2015 a new XBRL taxonomy to be used by competent authorities for remittance of data under the EBA Implementing Technical Standards (ITS) on supervisory reporting. The new taxonomy will have as reference date 30 June 2015 onwards and will be used for the first reports on additional liquidity monitoring metrics and supervisory benchmarking. COREP, FINREP, asset encumbrance, funding plans, additional liquidity monitoring metrics and supervisory benchmarking.
(EBA) 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.
According to the principle of proportionality, not all the declarers need to fulfil all the templates. Also, different National Competent Authorities may request slightly different XBRL implementations (filing rules, additional data, and so on).
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