The European Banking Authority (EBA)published today its XBRL taxonomy to be used for remittance of data under the Implementing Technical Standards (ITS)on supervisory reporting.The taxonomy defines a representation for data llection under the reporting requirements related to own funds,financial information,losses stemming from lending llateralised by immovable property,large exposures,leverage ratio and liquidity ratios.It presents the data items,business ncepts,relations,visualisations and validation rules described by the EBA Data Point Model ntained in the ITS on supervisory reporting.

Uniform data formats are necessary to enable the exchange of reported data regarding groups of credit institutions and investment firms,as part of the operation of the Single Rulebook aimed at enhancing regulatory harmonisation in the banking sector in the EU and facilitating a proper functioning of cross-border supervision.In this respect,this taxonomy will lead to greater efficiency in and nvergence of supervisory practices across Members States,facilitating the supervisory process and allowing supervisors to identify and assess risks nsistently across the EU and to mpare EU banks in an effective manner.

Although primarily developed for use in data transmission between mpetent authorities and the EBA,many authorities are known to intend to use the proposed XBRL taxonomy for the llection of supervisory reporting from the credit institutions and investment firms they supervise.Where so used by mpetent authorities,this harmonised reporting format is therefore expected to lead to greater efficiency and lower sts of regulatory mpliance for credit institutions and investment firms in Europe.

The taxonomy package released today includes the following technical documents:

The set of XML files forming the XBRL taxonomy

A description of the architecture of the XBRL taxonomy

Filing rules specifying requirements and guidelines for creating instance files (reports)that use the taxonomy

Sample reports for illustrative purposes

The Data Point Model of which the taxonomy is a standardised technical implementation (for reference),including both database and document representations,along with a description of the formal modelling approach on which it is based.

Legal basis and next steps

This XBRL taxonomy has been developed based on the final draft ITS and DPM on supervisory reporting (and inrporating some revisions arising from the publication and adoption process,see below),in acrdance with Regulation (EU)No 575/2013of the European Parliament and of the uncil of 26June 2013on prudential requirements for credit institutions and investment firms and amending Regulation (EU)No 648/2012(lloquially known as Capital Requirements Regulation or CRR).

The ITS and DPM are pending publication in the Official Journal of the European Union,and adoption as EU Regulations that will be directly applicable throughout the EU,and hence this taxonomy is subject to any further necessary revisions to these source materials arising during this publication and adoption process and/or any critical technical rrections that may be identified.

In the first half of 2014,the EBA is expected to publish an update to this taxonomy inrporating additional reporting requirements regarding asset encumbrance,non-performing loans and forbearance.

中文新闻：EBA发布监管报告XBRL分类标准