BDE updated technical instructions for electronic filing and transmission of financial statements, according to the eXtensible Business Reporting Language (XBRL) standard, along with the other related documentation. The technical instructions specify that the statements and financial documentation must be presented in accordance with the standards and specifications issued for this purpose, as established by the provisions of BDE. The statements not yet available in XBRL format will be presented in plain text format, according to the technical specifications described in the instructions (IE 1996.07) on standards for presentation of financial statements of credit institutions. The reporting entities are responsible for authenticity of declared data and must make the necessary corrections.
Related Links (in Spanish)
Keywords: Europe, Spain, Banking, Instructions, XBRL, Reporting, BDE
EC published the Implementing Regulation 2021/763 that lays down implementing technical standards for supervisory reporting and public disclosure of the minimum requirement for own funds and eligible liabilities (MREL).
EBA published a report that examines the convergence of prudential supervisory practices in 2020 and offers conclusions of the EBA college monitoring activity.
APRA announced the standardization of quarterly reporting due dates for authorized deposit-taking institutions.
The private sector working group of ECB on euro risk-free rates published the recommendations to address events that would trigger fallbacks in the Euro Interbank Offered Rate (EURIBOR)-related contracts, along with the €STR-based EURIBOR fallback rates (rates that could be used if a fallback is triggered).
Bundesbank published a list of "EntryPoints" that are accepted in its reporting system; the list provides taxonomy version and name of the module against each EntryPoint.
EBA published the phase 1 of its reporting framework 3.1, with the technical package covering the new reporting requirements for investment firms (under the implementing technical standards on investment firms reporting).
The Sustainable Finance Taskforce of IOSCO held two roundtables, with global stakeholders, on the IOSCO priorities to enhance the reliability, comparability, and consistency of sustainability-related disclosures and to collect views on the practical implementation of a global system architecture for these disclosures.
Asia Pacific Australia Banking APS 111 Capital Adequacy Regulatory Capital Basel RBNZ APRA
ESMA published the final guidelines on outsourcing to cloud service providers.
EBA published annual data for two key concepts and indicators in the Deposit Guarantee Schemes (DGS) Directive—available financial means and covered deposits.