Bundesbank released the XBRL taxonomy 2.9.1, pursuant to the implementing technical standards (ITS) on EBA reporting. The taxonomy version 2.9.1 contains the EBA ITS forms with the German header information. As modules in the COREP taxonomy enter into force on different dates, two different taxonomies will be valid in parallel in March 2020. For the March 31, 2020 reference date, the liquidity coverage ratio (LCR), LCR_DA, net stable funding ratio (NSFR), and ALM modules will have to be reported in accordance with taxonomy 2.8, whereas the LE, OF, and LR modules will have to be reported in accordance with taxonomy 2.9. Additionally, the framework for FINREP will apply from June 2020 while the supervisory benchmarking portfolios (SBP) framework will apply from December 2019.
Keywords: Europe, Germany, Banking, Reporting, Taxonomy, XBRL, Implementing Technical Standards, LCR, NSFR, COREP, Framework 2.9.1, FINREP, EBA, Bundesbank
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