EBA欧洲银行-Consultation-paperData-Point-Model-for-ITS-on-reporting-_5页_242kb

Summary of the Data Point Model (DPM) for Implementing Technical Standards on Supervisory Reporting

Core Content

The European Banking Authority (EBA) has developed a Data Point Model (DPM) as part of its work on Implementing Technical Standards (ITS) for supervisory reporting. The DPM is designed to provide a uniform, detailed, and structured representation of data points required by the draft ITS, which are based on the Capital Requirements Regulation (CRR) and related legislative texts. The model is intended to enhance regulatory harmonisation across the European Union by ensuring consistent data definitions and common IT solutions for credit institutions and investment firms.

Main Objectives of the DPM

• To offer a detailed technical description of data, enabling a common interpretation and supporting the implementation of new reporting requirements.
• To focus on the logical structure of information rather than specific reporting templates, allowing for flexible and consistent template redesign in the future.
• To facilitate communication between business and IT experts by using a formal and logical approach to data description.
• To support the automatic generation of IT data exchange formats, such as XBRL taxonomies, without relying on business expertise.

Key Features of the DPM

• Fully dimensional model: Each data point is uniquely defined by a combination of Dimensions and Members, forming an n-dimensional space for data categorisation.
• Domain-based structure: Dimensions are drawn from specific Domains, which may relate to external reference data (e.g., currencies, legal entities) or internal reporting categories (e.g., risk types, portfolios).
• Hierarchies: Domain members can be organised into hierarchies, supporting data breakdowns and validation rules across parent-child relationships.
• Metadata repository: The DPM metadata is stored in an MS Access database, designed for future reporting frameworks and used to generate XBRL taxonomies.
• User-friendly documentation: Several predefined queries and reports are available in Adobe PDF and MS Excel formats, offering non-technical users access to DPM metadata and relationships.

Implementation and Timing

• The DPM is not a formal standard but a technical model that supports the implementation of the final ITS documentation, which is expected to be published in July 2012.
• The finalisation of the DPM depends on the finalisation of CRD IV/CRR, which provides the legal basis for the development of supervisory reporting ITS.
• The DPM is intended to be used in conjunction with the reporting templates and instructions from CP 50 and CP 51.

Invitation to Provide Comments

EBA invites comments on the semantic content of the DPM, specifically regarding the categorisation of data points and their relation to underlying regulations and templates. However, comments on the timing of implementation, scope of application, and methodology will not be processed, as these aspects have already been addressed in prior consultations.

Comments should be:

• Specific to the issue raised
• Clear in rationale
• Evidence-based
• Propose alternatives where applicable

Comments must be sent to CP50@eba.europa.eu by 11 June 2012, with the subject line referencing 'DPM'.

Accompanying Documents

The following documents support the DPM:

• Database (MS Access file) and database description (MS Word file)
• List of Domains and Dimensions (Adobe PDF file)
• List of Members per Domains (Adobe PDF file)
• List of Members per Dimensions (Adobe PDF file)
• Matrix Schema (MS Excel file)
• Data Point Categorisation (Adobe PDF file)
• Templates and Data Point Codes (MS Excel file)
• List of Data Points to Table Cells (Adobe PDF file)
• List of Table Cells to Data Points (Adobe PDF file)
• Table Statistics (Adobe DPF file)

These documents provide detailed insights into the structure, categorisation, and relationships of the DPM, making it easier for institutions to understand and implement the reporting requirements.