EBA欧洲银行-EBA-XBRL-Filing-Rules-v4.1_39页_919kb

EBA XBRL Filing Rules Summary (Version 4.1)

Core Content

The EBA XBRL Filing Rules version 4.1 outlines the technical and procedural guidelines for preparing and submitting XBRL instance documents to the European Banking Authority (EBA). These rules are based on the harmonized "European Filing Rules" guidance from the CEN Workshop Agreement and are intended to ensure consistency, interoperability, and clarity in the reporting process for financial institutions.

Main Purpose

• To define the syntax and structure of XBRL instance documents for reporting entities subject to EBA regulations.
• To ensure validity and completeness of filings, enabling effective interaction between reporting entities and EBA.
• To align with XBRL 2.1 and XBRL Dimensions 1.0 specifications, while adding specific constraints and recommendations for EBA reporting.

Key Sections and Rules

1. Filing Syntax Rules

• 1.1 - Filing Naming:

  • Files should typically use the .xbrl extension.
  • Specific naming conventions for CAs (Competent Authorities) are outlined in the appendix.

• 1.4 - Character Encoding:

  • UTF-8 is required for all XBRL instance documents, regardless of BOM (Byte Order Mark) usage.

• 1.5 - Taxonomy Entry Point Selection:

  • Each XBRL instance must reference only one entry point schema (i.e., one "module") as specified by the EBA taxonomy.
  • The schemaRef element must point to the correct URL for the relevant entry point and reference date.

• 1.6 - Filing Indicators:

  • Filing indicators are used to indicate which templates are reported or not in an instance.
  • Positive filing indicators (@find:filed="true" or absence of the attribute) indicate reporting of a template.
  • Negative filing indicators (@find:filed="false") indicate non-reporting of a template.
  • Rule 1.6.1: Only one filing indicator per reporting unit ("template") is allowed.
  • Rule 1.6.3: Filing indicators must reference valid codes from the taxonomy, and must not include xbrli:segment or xbrli:scenario elements in their context.

• 1.7 - Implication of No Facts for an Indicated Template:

  • If a template is indicated as reported (positive filing indicator) but no facts are included, the system may assume all facts are zero or blank.
  • This is not the same as not reporting the template.

• 1.7.1 - No Facts for Non-Indicated Templates:

  • XBRL instances must not include business facts that are not part of any reported template.
  • A single fact can appear in multiple templates, but it must be included in at least one reported template.

• 1.9 - Valid XML-XBRL:

  • All XBRL instances must be valid according to XBRL 2.1 and XBRL Dimensions 1.0 specifications.

• 1.10 - Valid According to Business Rules:

  • Instances must comply with business validation rules defined in the taxonomy and applicable ITS (Implementation Technical Specifications).
  • Rules marked as deactivated or non-mandatory by EBA are exceptions.

• 1.11 - Taxonomy Extensions:

  • Filings to the EBA are closed form, meaning no extensions are allowed.
  • Reporters must reference only the entry points defined by the relevant authority.

• 1.12 - Completeness of the Instance:

  • Complete submissions are required, even for resubmissions or amendments.
  • Partial data with only corrected facts may result in invalid instance documents or data conflicts.

• 1.13 - Standalone Document Declaration:

  • The standalone declaration in XML is not relevant for XBRL instances and may cause issues with software.

• 1.14 - @xsd: schemaLocation and @xsd:noNamespaceSchemaLocation:

  • These attributes are not allowed in XBRL instance documents as they may introduce ambiguity.

• 1.15 - XInclude:

  • The XInclude specification is not allowed in XBRL instance documents as it is rarely supported by XBRL processors.

2. Instance Syntax Rules

• 2.1 - xml:base is not permitted:

  • The xml:base attribute is not allowed in any XBRL instance document.

• 2.2 - Absolute URL for link: schemaRef:

  • The schemaRef element must resolve to the full published entry point URL (absolute URL).

• 2.3 - Only one link: schemaRef element per instance:

  • Each XBRL instance may contain only one schemaRef element.

• 2.16 - Duplicate Facts:

  • Rules are updated to clarify the occurrence of duplicate facts and how they are treated in the context of reporting.

• 2.18 - @decimals Attribute:

  • The @decimals attribute should be realistic and not used for non-numeric facts.
  • A new subrule 2.18 (c) emphasizes the accuracy of decimal values in the Funding Plans module.

• 2.25 - XBRL Footnotes:

  • A new rule is introduced to provide guidance on the use of XBRL footnotes in instance documents.

Additional Guidance

• Streaming:

  • Guidance is provided on streamable instance preparation and how it affects the application of rules.

• Namespace Prefix Declaration:

  • Examples are included for namespace prefix declarations in XBRL instance documents.

• File Naming Structure:

  • A file naming convention for remittance to the EBA is specified.

• Multicurrency Reporting:

  • The document is adapted to allow multicurrency reporting in accordance with EBA Single Rulebook QA #1042.

• LEI URI Correction:

  • A correction is made to the LEI URI format, ensuring it is accurate for EBA reporting.

Target Audience

• National and supranational authorities responsible for preparing or submitting XBRL filings to the EBA.
• Financial institutions and reporters who need to understand how to comply with these rules.
• Assumes technical knowledge of XBRL 2.1, XBRL Dimensions 1.0, XML, Namespaces, and XML Schema.

Language and Compliance

• MUST: Indicates mandatory compliance. Non-compliance may result in rejection of the instance.
• SHOULD: Indicates best practice or preference, with some tolerance for non-compliance.
• MAY: Indicates optional actions or constructs, with no obligation to use them.

Relationship to Other Standards

• Based on the CEN Workshop Agreement (CWA 16744-4:2014) on European Filing Rules.
• In conjunction with the EBA Taxonomy Architecture and XBRL 2.1.
• OCL (Object Constraint Language) is used to define constraints for certain rules, providing a formal and unambiguous description.

Conclusion

The EBA XBRL Filing Rules version 4.1 provide detailed syntax and guidance for preparing XBRL instance documents for submission to the EBA. They ensure consistency, validity, and completeness in filings, while also aligning with broader XBRL and European reporting standards. These rules are not mandatory at the first level of reporting but are enforced at the second level (i.e., from national authorities to EBA). Software developers and technical staff are advised to follow these rules strictly to avoid validation errors and ensure smooth processing of regulatory reports.