EBA: XBRL taxonomy for remittance of data under the implementing technical standards on supervisory reporting
EBA’s taxonomy defines a representation for data collection under the reporting requirements related to own funds, financial information, losses stemming from lending collateralised by immovable property, large exposures, leverage ratio and liquidity ratios. It presents the data items, business concepts, relations, visualisations and validation rules Documentation may be downloaded via the following link. EBA is expected to publish an update to this taxonomy incorporating additional reporting requirements regarding asset encumbrance, non-performing loans and forbearance in the first half of 2014.