The Prudential Regulation Authority (PRA) published a public working draft of Version 3.5.0 of the banking XBRL taxonomy, along with the related technical artefacts. This version of the taxonomy is intended to support the collection of leverage ratio reporting. The published taxonomy, data point model (DPM) dictionary, annotated templates, and validation rules represent requirements within the consultation paper CP14/21 on changes to the UK leverage ratio framework. PRA is inviting feedback from firms and software vendors by September 24, 2021. This public working draft should not be used for reporting, as PRA aims to publish the final version of the taxonomy and DPM in early November 2021.
This taxonomy is aligned to the European Banking Authority (EBA) Taxonomy 3.0 Phase 1 and PRA will adopt the EBA filing rules as published on the EBA website. The release notes specify the changed entry points, which include addition of the leverage ratio entry point label. The notes state that the entry point code used in the public working draft is a placeholder and will likely be replaced for the final taxonomy publication. A sample file for each entry point in the taxonomy has been provided for illustration purposes. The files contain random data that should not be assumed to comply with ("obey") the validation rules, EBA filing rules, or any other technical or business requirements for valid reporting.
- Taxonomy Release Note (PDF)
- XBRL Taxonomy (ZIP)
- DPM (ZIP)
- Taxonomy Validations (XLSX)
- Taxonomy Sample Instances (XBRL)
- CP14/21 on Changes to Leverage Ratio Framework
Comment Due Date: September 24, 2021
Keywords: Europe, UK, Banking, Reporting, DPM, Taxonomy, Version 3.5.0, Leverage Ratio, Validation Rules, Basel, Taxonomy 3.0, EBA, PRA
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