The ECB has published the second version of the taxonomy to be used by national competent authorities when submitting supervisory financial reporting data points (SFRDP) to the ECB, in accordance with the Regulations on supervisory reporting – namely the SFRDP 188.8.131.52 taxonomy package.
The taxonomy provides a uniform technical format for data collection, defining the data items, business concepts, relations, visualisations and validation rules. It uses “eXtensible Business Reporting Language” (XBRL).
SFRDP 184.108.40.206 implements Regulation (EU) 2017/1538 and does not create any additional legally binding obligations on the national competent authorities.
Regulation (EU) 2017/1538 of the ECB of 25 August 2017 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25).
SFRDP 220.127.116.11 implements Regulation (EU) 2015/534 and does not create any additional legally binding obligations on the national competent authorities.
Regulation (EU) 2015/534 of the ECB of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13).
The ECB’s taxonomy is similar to that used by the European Banking Authority (EBA), which ensures a uniform application of the implementing technical standards on supervisory reporting.