BDE published technical instructions on rules for the presentation and "telematic transmission" of financial statements of credit institutions, according to the specified eXtensible Business Reporting Language (XBRL) standard and other financial documentation.
The technical instructions specify that the statements and financial documentation must be presented in accordance with the standards and technical specifications issued for this purpose, as established by the provisions of BDE. The reporting entities are responsible for authenticity of declared data and must make the necessary corrections whenever necessary.
Related Link (in Spanish): Technical Instructions (PDF)
Keywords: Europe, Spain, Banking, Reporting, XBRL, Taxonomy, Instructions, BDE
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