EBA欧洲银行-EBA-XBRL-filing-rules_41页_743kb

EBA XBRL Filing Rules Version 4.3 Summary

Core Content

The EBA XBRL Filing Rules version 4.3 provide detailed guidelines for the preparation and submission of XBRL instance documents by reporting entities to the European Banking Authority (EBA). These rules are based on the harmonized "European Filing Rules" guidance and are intended to ensure consistency, interoperability, and accuracy in regulatory reporting.

Main Objectives

• To define the syntax and structure of XBRL instance documents for reporting to the EBA.
• To ensure that XBRL filings are valid, complete, and consistent.
• To support the EBA's taxonomy architecture and regulatory requirements.
• To guide the use of filing indicators, namespaces, and other XBRL-related elements.

Key Sections and Content

1. Filing Syntax Rules

• Filing Naming: Files should use the .xbrl extension. Specific file naming conventions are recommended for remittance to the EBA.
• Character Encoding: All XBRL instance documents must use UTF-8 encoding, regardless of whether they include a byte order mark (BOM).
• Taxonomy Entry Point Selection: Reporters must reference only one entry point per XBRL instance, as defined by the EBA taxonomy. The entry point is a URL that allows users to import the correct modules.
• Filing Indicators: These are used to indicate which reporting units (templates) are included in the instance. They are essential for validation and must be used correctly.
  • Positive Filing Indicators: Must be used for reporting units that are intended to be reported.
  • Negative Filing Indicators: May be used for reporting units that are not intended to be reported.
  • Rules on Filing Indicators:
    • Only one filing indicator per reporting unit is allowed.
    • Filing indicators must reference valid codes from the label resources.
    • The context referenced by filing indicators must not contain xbrli:segment or xbrli:scenario elements.
• Implication of No Facts for Indicated Templates: If a positive filing indicator is present for a template but no facts are reported, it is assumed that all facts for that template are zero or blank, unless the template is not reported.

2. Instance Syntax Rules

• Valid XML-XBRL: Instance documents must be valid according to XBRL 2.1 and XBRL Dimensions 1.0 specifications.
• Validation According to Business Rules: Instances must be valid with respect to the validation rules defined in the taxonomy and any applicable ITS (Interoperable Taxonomy Architecture) validation rules.
• Completeness of the Instance: Instances must be complete, even during resubmissions. Partial submissions are not allowed.
• Taxonomy Extensions: Reporters cannot extend the taxonomy to report more or less data than permitted. The base and extension taxonomies are considered a single taxonomy for reporting purposes.

3. Additional Guidance

• Streaming: Guidance is provided on how to prepare streamable XBRL instances, which can be useful for large data sets.
• Examples: A variety of examples are included to clarify the use of filing indicators, namespace prefixes, and multi-currency instances.
• Namespace Prefix Declaration: Examples are provided for declaring namespace prefixes correctly.
• File Naming Structure: A recommended structure for naming files to be remitted to the EBA is outlined.
• Multi-Currency Instances: Rules are provided for handling multi-currency reporting, including the allowance of multiple currencies in the future.
• Whitespace and Software Information: Guidance is given on avoiding misleading whitespace in strings and using XML processing instructions to indicate the software used for XBRL instance production.

Main Views and Key Information

• Harmonization: The rules are based on the CEN Workshop Agreement on European filing rules and aim to promote pan-European harmonization.
• Flexibility vs. Constraints: While XBRL offers flexibility, these rules impose constraints to ensure consistency and interoperability.
• Technical Requirements: The document assumes a technical audience with knowledge of XBRL 2.1, XBRL Dimensions 1.0, XML, Namespaces, and XML Schema.
• Language Usage: The document uses "MUST", "SHOULD", and "MAY" as per RFC 2119 to denote mandatory, preferred, and optional practices.
• Filing Indicators: These are critical for validation and must be used in accordance with specific rules to avoid inconsistencies and rejections.
• Completeness: Reporters are required to submit complete filings, even when resubmitting amendments.

Summary of Rules

Conclusion

The EBA XBRL Filing Rules version 4.3 are comprehensive and detailed, ensuring that XBRL filings are accurate, complete, and consistent with the EBA's requirements. They provide guidance on syntax, structure, and validation of XBRL instance documents, and emphasize the importance of using correct filing indicators and adhering to the EBA's taxonomy architecture. The rules are primarily aimed at technical staff within supervisory authorities and reporting entities, and are designed to facilitate the efficient and effective exchange of regulatory data.