EBA欧洲银行-EBA-XBRL-Filing-Rules-for-v2.0.0_26页_984kb

XBRL Filing Rules for COREP and FINREP Taxonomy v2

Core Content Summary

This document outlines the XBRL Filing Rules for the European Banking Authority (EBA) COREP and FINREP Taxonomy version 2. These rules are specifically applicable to second-level reporting by national and supranational regulatory authorities to the EBA, and they constrain the flexibility of XBRL to ensure consistency and interoperability in regulatory filings.

Main Objectives

• To define syntax and semantic rules for the second-level remittance of XBRL instance documents.
• To ensure that XBRL filings are valid, consistent, and interpretable by regulatory systems.
• To align with the harmonized "European Filing Rules" guidance while maintaining flexibility for implementation.

Key Information

Document Overview

• Document Title: XBRL Filing Rules
• Version: v2
• Date of Issue: 21 March 2014
• Target Audience: Technical users with knowledge of XBRL 2.1 and XBRL Dimensions 1.0 specifications, as well as XML, Namespaces, and XML Schema.

Scope of Application

• The process involves two levels of reporting:
  • First-level reporting: Institutions report to their national or supranational regulatory authorities.
  • Second-level reporting: These authorities remit the data to the EBA.
• The rules apply specifically to second-level remittance of XBRL instances.
• These rules do not apply to individual institutions or groups of institutions directly.

Basis of the Rules

• The rules are based on the CEN Workshop Agreement (CWA) "European Filing Rules" working draft (as of 19/11/2013).
• They are not mandatory at the first level of reporting, but are guidance for second-level reporting.
• The rules enhance the XBRL specification by adding additional constraints and guidance.

Key Concepts

Main Rules and Guidance

1. Filing Syntax Rules

• 1.1 - Filing Naming

  • Use .xbrl as the file extension for instance documents.
  • File naming requirements should be confirmed with the intended recipient (e.g., competent authority or EBA).

• 1.4 - Character Encoding

  • All XBRL instance documents MUST use UTF-8 encoding to ensure compatibility with receiving processors.

• 1.5 - Taxonomy Entry Point Selection

  • Each XBRL instance MUST reference only one entry point schema (i.e., one schemaRef element).
  • The URL of the schemaRef element MUST resolve to the published entry point URL.

• 1.6 - Filing Indicators

  • A filing indicator element (filingIndicator) is used to indicate whether a reporting unit is to be reported.
  • Positive indicators (with @filed="true" or no @filed attribute) indicate reporting intent.
  • Negative indicators (@filed="false") may be used, but are not required.
  • Only one filing indicator is allowed per reporting unit.

• 1.7 - Implication of No Facts for Indicated Templates

  • If a template is indicated but no facts are present, the system may reject the filing.
  • This is not equivalent to not reporting the template, but rather to reporting all cells as blank.

• 1.9 - Valid XML-XBRL

  • Instance documents MUST be valid according to XBRL 2.1 and XBRL Dimensions 1.0 specifications.
  • Filers should validate their documents before submission.

• 1.10 - Valid according to business rules

  • XBRL instance documents MUST be valid with respect to the EBA's defined business rules, including those not covered by XBRL Formula.

• 1.11 - Taxonomy Extensions

  • Filings to the EBA must be in closed form; no extensions by reporters are allowed.
  • National supervisors may extend European taxonomies, but reporters must not use their own extension taxonomies.

• 1.12 - Completeness of the Instance

  • In case of amendments, the full report must be resubmitted.
  • Partial submissions may lead to inconsistencies or errors.

2. Instance Syntax Rules

• 2.1 - @xml:base

  • The @xml:base attribute MUST NOT appear in any instance document.

• 2.2 - link: schemaRef

  • The link: schemaRef element MUST resolve to the full published entry point URL.

• 2.3 - link: schemaRef

  • Only one link: schemaRef node is allowed in any XBRL instance document.

• 2.5 - XML Comments and Documentation

  • Comments not reported as facts will be ignored by the EBA.
  • All relevant data must be contained in contexts, units, schemaRefs, and facts.

• 2.6 - @id in Context

  • The @id attribute in xbrli:context SHOULD NOT be used to convey semantic meaning.
  • It is a technical key and should be kept as short as possible.

• 2.7 - Unused Contexts

  • Unused xbrli:context nodes should not be included in the instance, as they add no value.

• 2.8 - Identification of the Reporting Entity

  • The xbrli:identifier node with a valid @scheme URI is used to identify the reporting entity.
  • For remittance to the EBA, the LEI code must be used as the entity identifier, and it must be pre-registered with the EBA.

• 2.9 - One Reporter

  • Only one reporting entity can be associated with an XBRL instance.
  • All xbrli:identifier content and @scheme attributes in an instance MUST be identical.

• 2.10 - Period Elements

  • xbrli:startTime, xbrli:endDate, and xbrli:instant elements MUST be valid against the xs:date data type.
  • They MUST NOT include a timezone.

• 2.11 - xbrli:forever

  • The xbrli:forever period MUST NOT be used, as it is not suitable for the EBA's reporting needs.

• 2.13 - XBRL Period Consistency

  • All XBRL periods in a report MUST refer to the same reference date.
  • Periods MUST be instants, not durations.

• 2.14 - xbrli:scenario and xbrli:segment

  • Only xbrli:scenario nodes are used in the EBA taxonomy.
  • xbrli:scenario and xbrli:segment elements MUST contain only xbrldi:explicitMember or xbrldi:typedMember elements.
  • No custom reporter content is allowed in these elements.

3. Fact Related Rules

• 2.16 - Duplicate Facts

  • Duplicate facts are not allowed in XBRL instances.
  • Facts are considered duplicates if they are S-Equal, P-Equal, C-Equal, U-Equal, and d-equal in all dimensions, and share the same @xml:lang.

• 2.17 - @precision

  • The @precision attribute is not used; instead, the @decimals attribute is used to express the accuracy of a numeric fact.

• 2.18 - @decimals

  • The @decimals attribute defines the accuracy of a numeric fact.
  • The value of @decimals determines the range of values considered valid for the fact.
  • @decimals SHOULD NOT be used for truncation or rounding of values.

Accuracy Requirements

Additional Notes

• The @xml:lang attribute is not generally required by the EBA.
• The UML model and OCL constraints are provided to assist software developers in understanding the rules.
• XML comments and documentation not associated with facts are ignored by the EBA.
• The EBA does not require the use of @xml:base or link:linkbaseRef for referencing the taxonomy.