Bundesbank published the ECB supervisory financial reporting data point (SFRDP) taxonomy 4.0.0 with "German header" information, in addition to an example instance for the supervisory financial reporting data points. The framework for FINREP or SFRDP is valid from June 2020. In addition, Bundesbank published a list of nationally deactivated validation rules for reporting by banks as part of the taxonomy 2.9, Version 1; this list of rules is valid from June 30, 2020. Bundesbank has updated the list with the deactivated validation rules, which—from the NGAAP perspective in Germany—are not in line with the respective reporting requirements.
Earlier, on June 23, 2020, ECB has published Version 4.0.0 of the SFRDP taxonomy package to be used by national competent authorities when submitting supervisory financial reporting data points to ECB, in accordance with the Regulation 2020/605 on supervisory financial information. Along with the taxonomy package, ECB also published release notes, templates, XBRL filing information, and validation rules. Version 4.0.0 of the ECB SFRDP XBRL taxonomy is an extension of the FINREP (FINREP 9) EBA XBRL taxonomy that is included in the EBA 2.8 framework release.
Related Links (in German and English)
- SFRDP Taxonomy 4.0.0 (ZIP)
- SFRDP Instance Example (ZIP)
- Bundesbank XBRL Taxonomy
- ECB SFRDP Taxonomy
- List of Deactivated Validation Rules (XLSX)
- Bundesbank Validation Rules Page
Keywords: Europe, Germany, Banking, Reporting, Taxonomy, Implementing Technical Standards, FINREP, Taxonomy 2.8, Validation Rules, NGAAP, SFRDP Taxonomy, IFRS 9, EBA, ECB
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