On 18 August 2014, The European Banking Authority (EBA) published 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 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 following documents were published as part of the XBRL taxonomy:
- The set of XML files forming the XBRL taxonomy;
- A description of the architecture of the XBRL taxonomy; and
- 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.