EBA欧洲银行-EBA-Filing-Rules-v4.3_41页_739kb

EBA XBRL Filing Rules Summary (Version 4.3)

Core Content

The EBA XBRL Filing Rules (Version 4.3) are a set of guidelines that govern the preparation and submission of XBRL instance documents by reporting entities (such as banks) to the European Banking Authority (EBA). These rules are based on the harmonized "European Filing Rules" guidance from the CEN Workshop Agreement and aim to ensure consistency, clarity, and interoperability in regulatory reporting.

Main Purpose

• To standardize the format and structure of XBRL filings for reporting entities subject to EBA regulations.
• To ensure that XBRL instance documents are valid, complete, and consistent with the EBA Taxonomy Architecture.
• To provide guidance on the use of filing indicators, namespace declarations, file naming, and multi-currency reporting.

Key Concepts

• Filing: The fundamental unit of regulatory data transmitted to a filing system.
• Filing Indicator: A special type of fact used to indicate whether a reporting unit (template) is reported or not.
• Reporting Unit (Template): A set of facts that are reported together in a structured format.
• Data Point: An information component defined by a supervisory authority and represented in an XBRL instance.
• Entry Point: A schema or linkbase in the taxonomy that defines the filing requirements and is referenced in the instance.

Main Rules and Guidance

1. Filing Syntax Rules

• 1.1 - Filing Naming

  • Use .xbrl as the standard file extension.
  • File naming conventions should be confirmed with the EBA or relevant supervisory authority.

• 1.4 - Character Encoding

  • All XBRL instance documents must use UTF-8 encoding, regardless of BOM (Byte Order Mark) presence.

• 1.5 - Taxonomy Entry Point Selection

  • Each XBRL instance must reference only one entry point schema (i.e., a single "module") from the applicable taxonomy.
  • The schemaRef element must refer to a valid URL from the EBA’s published entry points.

• 1.6 - Filing Indicators

  • Each reporting unit must be assigned a filing indicator to indicate if it is reported or not.
  • Positive filing indicators (@find:filed="true" or absence of the attribute) indicate the intention to report a template.
  • Negative filing indicators (@find:filed="false") indicate the intention not to report a template.
  • Filing indicators must not reference contexts with xbrli:segment or xbrli:scenario.

• 1.6.1 - Multiple Filing Indicators for the Same Reporting Unit

  • Only one filing indicator per reporting unit is allowed in an XBRL instance to avoid inconsistencies.

• 1.6.2 - Filing Indicators in Several Tuples

  • Filing indicators can be placed in multiple tuples for flexibility, but this is not recommended unless necessary for streaming or large instances.

• 1.6.3 - Filing Indicator Codes

  • Filing indicator values must match exactly those defined in the label resources of the relevant XBRL taxonomy.
  • The value should be formatted correctly, including any required characters like underscores.

• 1.7 - Implication of No Facts for an Indicated Template

  • If a positive filing indicator is present but no facts are reported, the system may assume all values are zero or blank.
  • This is not intended to mean the template is unreported, and may indicate an error in the instance.

• 1.7.1 - No Facts for Non-Indicated Templates

  • XBRL instances must not include business facts that are not associated with any reported template.
  • A single fact may appear in multiple templates, but if the fact is part of a reported template, it must be included in at least one reported template.

• 1.9 - Valid XML-XBRL

  • All XBRL instance documents must conform to XBRL 2.1 and XBRL Dimensions 1.0 specifications.

• 1.10 - Valid According to Business Rules

  • Instance documents must pass validation according to the business rules defined in the taxonomy and any applicable ITS (Implementation Technical Specifications).
  • Some rules may be deactivated or non-mandatory as per EBA publications.

• 1.11 - Taxonomy Extensions

  • Filings to the EBA must use a closed form taxonomy; no extensions are allowed.
  • Reporters must reference only the base taxonomies and entry points defined by the competent authority.

• 1.12 - Completeness of the Instance

  • Filers must submit the full report, even for amendments.
  • Partial submissions may lead to invalid documents or data conflicts.

• 1.13 - Standalone Document Declaration

  • The standalone attribute in the XML declaration is not required for XBRL instances and may be ignored by XBRL software.

Additional Guidance

• Streaming: The rules are designed to be compatible with streaming XBRL instances, allowing for efficient data processing.
• File Naming Structure: Specific examples are provided for naming XBRL files intended for remittance to the EBA.
• Multi-Currency Instances: The rules allow for multi-currency reporting, though some aspects may be adjusted in the future.
• Namespace Prefix Declaration: Examples and guidance are included for correct namespace declarations.
• Whitespace and Formatting: Avoid misleading whitespace in strings and use xml:lang appropriately.
• Software Information: Use xml processing instructions to indicate the software used for generating XBRL instances.

Normative References

• XBRL 2.1
• XBRL Dimensions 1.0
• XBRL Registry specification 1.0
• XBRL Formula specification 1.0
• CWA 16744-4:2014 (European Filing Rules)
• RFC 2119 (Requirement Levels)

Target Audience

• National and supranational supervisory authorities responsible for preparing and submitting XBRL instance files to the EBA.
• Reporting entities (e.g., financial institutions) that may use these rules or their derivatives.

Language and Terminology

• The rules follow the RFC 2119 requirement levels:
  • MUST indicates mandatory compliance.
  • SHOULD indicates best practice, with some tolerance.
  • MAY indicates optional actions.
• XML attribute names are preceded by the @ symbol.
• Key terms like context, unit, fact, and dimension are defined in accordance with XBRL 2.1.

Relationship to Other Work

• These rules are influenced by the CEN Workshop Agreement on European filing rules.
• A UML model is included to aid software developers in understanding the relationships between XBRL objects.
• OCL (Object Constraint Language) is used to describe constraints in a formal manner, enhancing clarity and consistency.

Summary of Changes (Version 4.3)

• Minor clarifications on the use of LEI codes and other entity identifiers.
• Improved guidance on whitespace, software information, and formatting.
• Slight adjustments to ensure compatibility with the EBA’s evolving reporting requirements.