EBA欧洲银行-EBA-Filing-Rules-v4.2_41页_863kb

EBA XBRL Filing Rules Version 4.2 Summary

Core Content Overview

The EBA XBRL Filing Rules Version 4.2 outline the requirements and guidance for preparing and submitting XBRL instance documents to the European Banking Authority (EBA). These rules are based on the harmonized "European Filing Rules" guidance and are designed to ensure consistency, interoperability, and accuracy in regulatory reporting.

Main Objectives

• Ensure consistency and completeness of XBRL filings.
• Facilitate interoperability between reporting entities and supervisory authorities.
• Define specific syntax and semantic rules for XBRL instance documents.
• Provide clear guidance on the use of filing indicators, character encoding, and taxonomy selection.

Key Sections and Main Points

1. Filing Syntax Rules

• Filing Naming: Use .xbrl as the standard file extension. Specific file naming conventions are provided for remittance to the EBA.
• Character Encoding: All XBRL instance documents must use UTF-8 encoding. The use of BOM (Byte Order Mark) is not required or recommended.
• Taxonomy Entry Point Selection: Reporting entities must reference only one entry point per XBRL instance, as defined by the applicable taxonomy.
• Filing Indicators:
  • Filing indicators are used to indicate whether a reporting unit (template) is reported or not.
  • Positive filing indicators (e.g., @find:filed="true" or absence of @find:filed) indicate that a template is reported.
  • Negative filing indicators (e.g., @find:filed="false") indicate that a template is not reported.
  • Filing indicators must be consistent and valid; they must not reference contexts with xbrli:segment or xbrli:scenario.
  • Each reporting unit must have only one filing indicator element.
• Implication of No Facts for Indicated Templates: If a template is indicated with a positive filing indicator but has no associated facts, the system may assume all values are zero or blank, which is not the intent of the filer. This may indicate an error in instance preparation.
• Validation of XBRL Documents: Instance documents must be valid according to XBRL 2.1 and XBRL Dimensions 1.0 specifications.
• Taxonomy Extensions: Filings to the EBA are "closed form," meaning reporters cannot extend the taxonomy. Only the base taxonomy is used, and any extensions must be defined by the competent authority.
• Standalone Document Declaration: Should not be used in XBRL instance documents.
• Schema Location Attributes: @xsd: schemaLocation and @xsd:noNamespaceSchemaLocation should not be used in XBRL instances.

2. Instance Syntax Rules

• XBRL Footnotes: New rules have been added to guide the use of XBRL footnotes in instance documents.
• Duplicate Facts: Rules have been updated to clarify the occurrence of duplicate facts and how they should be managed.
• @decimals Attribute: The use of @decimals should be realistic and appropriate for the data type.
• Multi-Currency Instances: There is an emphasis on allowing multi-currency reporting, and additional explanatory material is provided in the examples section.

3. Additional Guidance

• Streaming: Guidance is provided on the use of streaming in XBRL instance preparation.
• Namespace Prefix Declarations: Examples and rules are included to ensure proper namespace prefix usage.
• File Naming Structure: A specific structure is outlined for files remitted to the EBA.
• Filing Indicator Examples: Practical examples are provided to illustrate how filing indicators should be used.
• OCL Constraints: Some rules are defined using Object Constraint Language (OCL), which is part of UML and helps in providing a formal and unambiguous description of constraints.

Key Information

• Target Audience: Primarily technical staff in national and supranational authorities responsible for XBRL filings, as well as individual reporters (e.g., financial institutions).
• Language Usage:
  • MUST: Indicates mandatory requirements.
  • SHOULD: Indicates best practice and preference.
  • MAY: Indicates optional actions.
• Interoperability: The rules are based on the CEN Workshop Agreement on European Filing Rules, and are intended to harmonize reporting practices across the EU.
• Validation: Filers are required to ensure that their XBRL instances are valid according to the taxonomy and ITS (Implementation Technical Specifications) rules.
• Filing Indicators: These are crucial for determining which templates are reported and must be used correctly to avoid inconsistencies and rejections.
• Multi-Currency Reporting: Rules have been adapted to allow multi-currency reporting, in line with EBA Single Rulebook QA #1042.

Conclusion

The EBA XBRL Filing Rules Version 4.2 provide a comprehensive framework for preparing and submitting XBRL filings to the EBA. They emphasize the importance of accurate, complete, and consistent reporting, while also offering flexibility and guidance for technical implementation. The rules are not mandatory at the first level of reporting but are enforced at the second level, where supervisory authorities remit data to the EBA.