XBRL is an open XML-based standard for exchanging business and financial data in a structured, machine-readable way. EU supervisors use XBRL instance files to collect COREP, FINREP and other reports, validated against the EBA taxonomy.
EBA taxonomy (reporting framework release)The EBA taxonomy is the technical package for a reporting framework release (for example 4.0 or 4.1): templates, DPM dictionary, validation rules and XBRL taxonomy files. Each release has a first reference date, and banks must update their reporting systems to match it.
DPM (Data Point Model)The Data Point Model is the EBA's structured dictionary of every data point required in supervisory reporting, each defined by a metric and dimensions such as exposure class or counterparty sector. It drives the templates, the validation rules and the XBRL taxonomy. DPM 2.0 modernises it.
COREP (Common Reporting)COREP is the EU harmonised supervisory reporting framework for own funds and capital requirements of banks and investment firms under the CRR. It is set out in EBA implementing technical standards and submitted in XBRL to national supervisors, mostly every quarter.
FINREP (Financial Reporting)FINREP is the EU supervisory reporting framework for financial information: balance sheet, income statement and breakdowns such as non-performing and forborne exposures, built on IFRS or national accounting. Banks submit it in the EBA templates, usually each quarter.
COREP (Common Reporting)COREP is the EU harmonised supervisory reporting framework for own funds and capital requirements of banks and investment firms under the CRR. It is set out in EBA implementing technical standards and submitted in XBRL to national supervisors, mostly every quarter.
FINREP (Financial Reporting)FINREP is the EU supervisory reporting framework for financial information: balance sheet, income statement and breakdowns such as non-performing and forborne exposures, built on IFRS or national accounting. Banks submit it in the EBA templates, usually each quarter.
EBA taxonomy (reporting framework release)The EBA taxonomy is the technical package for a reporting framework release (for example 4.0 or 4.1): templates, DPM dictionary, validation rules and XBRL taxonomy files. Each release has a first reference date, and banks must update their reporting systems to match it.