Deutsche Bundesbank updated the list of nationally deactivated validation rules for reporting by banks, as part of the taxonomy 2.9; this list of rules has been valid from June 30, 2020. The list includes deactivated validation rules that, from the nGAAP perspective in Germany, are not in line with the respective reporting requirements. In addition, Deutsche Bundesbank published documents providing information about the default XML file formats for bank regulatory reporting. The published information includes schema that are technically necessary to create and validate the XML files. The schema files are related to “notices of participation” and became valid from January 11, 2021. Bundesbank also published documentation related to the “submission and feedback of master data in the large exposure reporting system and million dollar reporting system."
Related Links (in German)
- Nationally Deactivated Validation Rules (XLSX)
- Feedback of Master Data (ZIP)
- Updates on XBRL and XML Formats
- Reporting Updates
Keywords: Europe, Germany, Banking, Reporting, XML, Validation Rules, Taxonomy 2.9, NGAAP, Schema, Large Exposures, Credit Risk, Bundesbank
Scott is a Director in the Regulatory and Accounting Solutions team responsible for providing accounting expertise across solutions, products, and services offered by Moody’s Analytics in the US. He has over 15 years of experience leading auditing, consulting and accounting policy initiatives for financial institutions.
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