BDE updated technical instructions on the standards for the electronic filing and transmission of financial statements, 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 technical specifications issued for this purpose, as established by the provisions of BDE. The statements not yet available in XBRL format will 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. The reporting entities are responsible for the 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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