Data Point Model and Taxonomies for Implementing Technical Standard (ITS) on Supervisory Reporting

Status: Final draft adopted by the EBA and submitted to the European Commission

This page gathers the technical information related to the EBA Data Point Model(s) (DPM) as well as the XBRL Taxonomies according to the Implementing Technical Standards (ITS) on Supervisory Reporting. In order to provide a uniform implementation of the ITS on Supervisory Reporting, the data items included in the ITS have been translated into a DPM. The DPM is a structured representation of the data, identifying all the business concepts and its relations, as well as validation rules. It contains all the relevant technical specifications necessary for developing an IT reporting solution. The XBRL Taxonomies presents the data items, business concepts, relations and validation rules described by the DPM in the technical format of an XBRL taxonomy. Although primarily intended for use in data transmission between competent authorities and the EBA, authorities may choose to use the proposed XBRL taxonomy or a similar one for collecting data from credit institutions and investment firms in Europe.

Consultation on XBRL Taxonomy (v2.1) related to remittance of supervisory data

Summary
21/03/2014

The European Banking Authority (EBA) launched today a consultation on a revised version of its XBRL Taxonomy for supervisory reporting, which incorporates additional reporting requirements for asset encumbrance, non-performing exposures and forbearance. This consultation aims at ensuring that the data national competent authorities collect from credit institutions and investment firms is transmitted to the EBA in a uniform and consistent manner. The consultation runs until 14 April 2014.

The proposed document, which is based on the EBA’s final draft Implementing Technical Standards (ITS) on asset encumbrance, forbearance and non-performing exposures and their related Data Point Models (DPM), presents the data items, business concepts, relations and validation rules described by the revised EBA Data Point Model(s) (DPM) on supervisory reporting in the technical format of an XBRL taxonomy.

Although primarily intended for use in data transmission between competent authorities and the EBA, authorities may choose to use the proposed XBRL taxonomy or a similar one for collecting data from credit institutions and investment firms in Europe.

Consultation process

Comments can be sent to the EBA by clicking on the "send your comments" button on the consultation page. Please note that the deadline for the submission of comments is 14 April 2014.

All contributions received will be published following the close of the consultation, unless requested otherwise.

Legal basis and background

The EBA has developed this taxonomy in accordance with Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 (Capital Requirements Regulation – CRR), and based on two supplementary ITS to the ITS and DPM 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 convergence of supervisory practices across Members States, facilitating the supervisory process and allowing supervisors to identify and assess risks consistently across the EU and to compare EU banks in an effective manner.

Consultation on the XBRL Taxonomy related to the EBA final draft Implementing Technical Standards on Supervisory Reporting Requirements

Summary
19/09/2013

The European Banking Authority (EBA) launched today a consultation on XBRL Taxonomy for second level supervisory reporting. This consultation document, which is based on the EBA’s final draft Implementing Technical Standards (ITS) and the related Data Point Model(s) (DPM), aims at ensuring that the data that national competent authorities collect from credit institutions and investment firms is transmitted to the EBA in a uniform and consistent manner. This consultation runs until 9 October 2013.

The proposed document presents the data items, business concepts, relations and validation rules described by the EBA Data Point Model(s) (DPM) on supervisory reporting in the technical format of an XBRL taxonomy.

Although primarily intended for use in data transmission between competent authorities and the EBA, authorities may choose to use the proposed XBRL taxonomy or a similar one for collecting data from credit institutions and investment firms in Europe.

Consultation process

Comments can be sent to the EBA by clicking on the "send your comments" button on the consultation page. Please note that the deadline for the submission of comments is 9 October 2013.

All contributions received will be published following the close of the consultation, unless requested otherwise.

Legal basis

The EBA has developed this taxonomy based on its final draft ITS and DPM on supervisory reporting, in accordance with Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (colloquially known as Capital Requirements Regulation or CRR).

Consultation on draft Implementing Technical Standards (ITS) on Asset Encumbrance Reporting (EBA/CP/2013/05)

Summary
26/03/2013

The European Banking Authority (EBA) launches today a consultation on draft implementing technical standards (ITS) on reporting for asset encumbrance. The ITS, which will be part of the EU single rulebook, intend to develop reporting templates and instructions for asset encumbrance with the ultimate aim of ensuring a harmonised measure of asset encumbrance across institutions. The consultation runs until 24 June 2013.

The aim of these ITS is to provide supervisory authorities with the necessary information on the level of asset encumbrance in institutions in a standardised and harmonised framework. The reporting on asset encumbrance will complement the existing reporting framework, which has been previously consulted upon.

These ITS consist of three parts:

• A legal text which introduces the definition of asset encumbrance and outlines both the frequency and the proportionality criteria in the reporting;

• Reporting templates and instructions which, in the future, will be used for regulatory reporting on asset encumbrance;

• A data point model (DPM) and validation rules providing a structured representation of the requested data. The DPM contains all the relevant technical specifications necessary for developing an IT reporting format.

Following the end of the consultation period, and to the extent that the final CRR text changes before the adoption of the ITS, the EBA will adapt the draft ITS accordingly to reflect any developments.

Consultation process
Comments can be sent to the EBA by e-mail to EBA-CP-2013-05@eba.europa.eu indicating the reference EBA/CP/2013/05. Please note that the deadline for submission has been extended for an extra week until 1 July 2013.

All contributions received will be published following the close of the consultation, unless requested otherwise. 

A joint public hearing covering the Consultation Paper on supervisory reporting for forbearance and non-performing exposures and the Consultation Paper on asset encumbrance reporting will take place at the EBA premises on 2 May 2013 at 10am. To register for the public hearing, click here.

Consultation on draft Implementing Technical Standards (ITS) on supervisory reporting on forbearance and non-performing exposures (EBA/CP/2013/06)

Summary
26/03/2013

The European Banking Authority (EBA) launches today a consultation on definitions and associated reporting templates on forbearance and non-performing exposures. The consultation is open until 24 June 2013.

Harmonised definitions are crucial in addressing questions over the correct valuation of assets in banks ‘balance sheets, in particular, the extent of forbearance and the accurate assessment of non performing exposures,

These consistent EU wide definitions are a key step in the early identification of risks to the financial stability at EU level and will facilitate further actions, such as asset quality assessments.

These definitions will be used for supervisory reporting purposes and complement, but not supersede, existing definitions.

The proposed definitions and templates, once implemented, will allow European supervisors to:

  • assess the extent of forbearance transactions and their effects on asset quality and loss recognition,
  • capture asset quality deterioration,
  • compare asset quality on a more consistent and homogeneous basis across EU institutions.

Next steps

These templates will complement the Implementing Technical Standards (ITS) on supervisory reporting, currently being developed by the EBA in the context of the Capital Requirements Regulation (CRR).

The EBA expects to finalise these additional standards by Q3 2013.

Consultation process

Comments can be sent to the EBA by e-mail to EBA-CP-2013-06@eba.europa.eu by 24 June 2013, indicating the reference EBA/CP/2013/06.

All contributions received will be published following the close of the consultation, unless requested otherwise.
 
A joint public hearing covering the Consultation Paper on supervisory reporting for forbearance and non-performing exposures and the Consultation Paper on asset encumbrance reporting will take place at the EBA premises on 2 May 2013 at 10am. To register for the public hearing, click here.

Consultation on the Data Point Model related to the Technical Standards on Supervisory Reporting Requirements for Leverage Ratio (EBA/CP/2013/03)

Summary
18/03/2013

The EBA published today a draft Data Point Model (DPM) based on its draft Implementing Technical Standards (ITS) on Supervisory Reporting Requirements for Leverage Ratio. Interested parties are invited to provide comments on the DPM by 13 May 2013.

In order to assist a uniform implementation of the ITS on supervisory reporting requirements for institutions, the data items included in the consultation EBA/CP/2012/06 have been translated into a DPM. This also includes the updates to the templates and instructions as published on 20 December 2012. The DPM is a structured representation of the data, identifying all the business concepts and its relations, as well as validation rules. It contains all the relevant technical specifications necessary for developing an IT reporting solution.

The EBA has developed these draft ITS and the DPM based on the proposed CRR/CRDIV legislation. When finalising the draft ITS, the DPM will be adapted to reflect the final CRR/CRDIV text as well as the feedback received.

Consultation process

EBA invites comments on the attached documentation of the DPM, and in particular on what regards the semantic content of the DPM, i.e. the proposed categorisation of the data points/template cells, which should adequately and unequivocally reflect the meaning of the business concepts found on the underlying regulations and templates.

Comments regarding matters put forward in consultation EBA/CP/2012/06 will not be processed here.

Consultation on the Data Point Model related to the Technical Standards on Supervisory Reporting Requirements for Liquidity Coverage and Stable Funding (EBA/CP/2013/04)

Summary
18/03/2013

The EBA published today a draft Data Point Model (DPM) based on its draft Implementing Technical Standards (ITS) on Supervisory Reporting Requirements for Liquidity Coverage and Stable Funding (Consultation paper EBA/CP/2012/05 published on 7 June 2012). Interested parties are invited to provide comments on the DPM by 13 May 2013.


In order to assist a uniform implementation of the ITS on supervisory reporting requirements for institutions, the data items included in the consultation EBA/CP/2012/05 have been translated into a DPM. This also includes the updates to the templates and instructions as published on 20 December 2012. The DPM is a structured representation of the data, identifying all the business concepts and its relations, as well as validation rules. It contains all the relevant technical specifications necessary for developing an IT reporting solution.

The EBA has developed these draft ITS and the DPM based on the proposed CRR/CRDIV legislation. When finalising the draft ITS, the DPM will be adapted to reflect the final CRR/CRDIV text as well as the feedback received.

Consultation process

EBA invites comments on the attached documentation of the DPM, and in particular on what regards the semantic content of the DPM, i.e. the proposed categorisation of the data points/template cells, which should adequately and unequivocally reflect the meaning of the business concepts found on the underlying regulations and templates.

Comments regarding matters put forward in consultation EBA/CP/2012/05 will not be processed here.

Please send your comments to the EBA by e-mail to EBA-CP-2013-03@eba.europa.eu by 13.05.2013, indicating the reference ‘EBA/CP/2013/04’.

Consultation on data point model related to Implementing Technical Standards (ITS) on supervisory reporting (DPM)

Summary
25/05/2012

The EBA published today a draft Data Point Model (DPM) based on its draft Implementing Technical Standards (ITS) on supervisory reporting requirements for institutions (Consultation papers CP 50 published on 20 December 2011 and CP 51 published on 13 February 2012). Interest parties are invited to provide comments on the DPM by 11 June 2012.

In order to assist a uniform implementation of the ITS on supervisory reporting requirements for institutions, the data items included in CP 50 and CP 51 have been translated into a DPM. The DPM is a structured representation of the data, identifying all the business concepts and its relations, as well as validation rules. It contains all the relevant technical specifications necessary for developing an IT reporting solution.

The EBA has developed these draft ITS and the DPM based on the proposed legislative texts for the CRR (as published by the European Commission in July 2011). When finalising the draft ITS, the DPM will be adapted to reflect the final CRR text as well as the feedback received via CP 50 and CP 51.

The final ITS documentation (including the DPM) is planned to be published in July 2012. Please note that the publication depends on the prior finalization of CRD IV/CRR package which provides the legal basis and mandate for the EBA to develop ITS on supervisory reporting.

Invitation to provide comments

EBA invites comments on the attached documentation of the DPM, and in particular on what regards the semantic content of the DPM, i.e. the proposed categorisation of the data points/template cells, which should adequately and unequivocally reflect the meaning of the business concepts found on the underlying regulations and templates.

Please send your comments to the EBA by e-mail to CP50@eba.europa.eu by 11.06.2012, indicating the reference ‘DPM’ on the subject field.