Bundesbank published the XBRL taxonomy 3.0, pursuant to the EBA implementing technical standards on supervisory reporting. The taxonomy version 3.0 contains forms with the German header information. The XBRL taxonomy 3.0 takes into account the erratum of the technical package on the phase 2 of the EBA reporting framework 3.0, which EBA published on April 08, 2021. A list of "EntryPoints" accepted in the reporting system of Bundesbank has also been published. The list provides taxonomy version and name of the module against each EntryPoint.
Bundesbank also published plausibility checks for large exposures, with validity from the reporting date of June 30, 2021, along with a set of questions and answers (Q&A) about large exposures reporting. The published Q&A address queries on obligation to report large exposure limits, provision of new master data identification numbers, handling of correction reports, and filing indicators. The set of Q&A on large exposures reporting includes only the information on which EBA has not yet made a decision in its Q&A process or information that is related to national reporting. If EBA were to make interpretation decisions on the questions addressed by Bundesbank, the given answers may change.
Related Links (in German)
- Bundesbank XBRL Taxonomy
- List of "EntryPoints" (XLSX)
- Q&A (PDF)
- Plausibility Checks (PDF)
- Reporting Updates
Keywords: Europe, Germany, Banking, Reporting, Taxonomy, Q&A, Large Exposures, Reporting Framework 3.0, Plausibility Checks, COREP, CRR, Basel, EBA, Bundesbank
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