BDE updated technical instructions for electronic filing and transmission of financial statements by banks, according to the eXtensible Business Reporting Language (XBRL) standard and other financial 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 can 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. As per the instructions, reporting entities are responsible for authenticity of declared data and must make the necessary corrections.
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Keywords: Europe, Spain, Banking, Instructions, XBRL, Reporting, BDE
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The three European Supervisory Authorities (ESAs) issued a letter to inform about delay in the Sustainable Finance Disclosure Regulation (SFDR) mandate, along with a Call for Evidence on greenwashing practices.
The International Sustainability Standards Board (ISSB) of the IFRS Foundations made several announcements at COP27 and with respect to its work on the sustainability standards.
The International Organization for Securities Commissions (IOSCO), at COP27, outlined the regulatory priorities for sustainability disclosures, mitigation of greenwashing, and promotion of integrity in carbon markets.
The European Banking Authority (EBA) issued a statement in the context of COP27, clarified the operationalization of intermediate EU parent undertakings (IPUs) of third-country groups
The Office of the Superintendent of Financial Institutions (OSFI) published an annual report on its activities, a report on forward-looking work.
The Australian Prudential Regulation Authority (APRA) finalized amendments to the capital framework, announced a review of the prudential framework for groups.
The Bank for International Settlements (BIS) Innovation Hubs and several central banks are working together on various central bank digital currency (CBDC) pilots.
The European Central Bank (ECB) published the results of its thematic review, which shows that banks are still far from adequately managing climate and environmental risks.
Among its recent publications, the European Banking Authority (EBA) published the final standards and guidelines on interest rate risk arising from non-trading book activities (IRRBB)
The European Commission (EC) recently adopted regulations with respect to the calculation of own funds requirements for market risk, the prudential treatment of global systemically important institutions (G-SIIs)