The European Banking Authority: Update on XBRL Architecture, Taxonomies and DPM

1. The European Banking Authority:Update on XBRL Architecture, Taxonomies and DPM 16th Eurofiling Workshop 12 December 2012 | Frankfurt am Main Andreas Weller | Head of IT, EBA

2. Eurofiling • The 16th Eurofiling Workshop and what it mean for EBA

3. The year 2012 the year of awareness • DPM, Taxonomy and XBRL is more as to write a regulation • The difference are the data points, the full description of the data points and the technology • To agree on data points in a European level is a challenge • The description to make it crystal clear for everybody is a challenge (DPM) as the content is very complex. • The technology XBRL is not more a challenge

4. The role of the EBA Business side: Several committees or subgroups • Scara • ….. • FINREP • COREP to build different parts of the DPM (datapoints and data points description,…) EBA and taskforces ensure consistency of all groups IT side - IT of EBA • XBRL subgroup of ITSB • project teams from EBA to build the architecture and the Taxonomy of FINREP and COREP. • Eurofiling members give a helping hand

5. Build Process DPM process 1 2 3 4 Reporting Templates Analysis Matrix DPM Database XBRL Taxonomy Quality checks • Business representation of reporting requirements • Dimensional categorisation of template data elements • DPM representation in a formal metamodel • Technical format for data exchange Business experts IT experts

6. Business Process Who is participating? • 6 working groups and committees • EBA staff • IT support • 30 countries • +/- 50 active contributors • +/- 200 voting contributors • In Public consultations: +/- 1000 market participants What was done in 2012: • Solid Base for DPM from most of the groups • Modeling in the DPM • +/- 40 rounds to harmonize • Alignment pre CRDIV • Basic validation • Definition of specific features for the taxonomies • Basic relation ship regulation DPM

7. Technical part for COREP and FINREP DPM: • Support in executing the Quality checks in the DPM • Tune the quality checks for the DPM • Build a database Meta-model to support the complexity of the DPM (UK FSA and EBA) Meta-model (DP formal model) Data model Metadata DPM Describes Published in XBRL Taxonomy files

8. IT deliverable Architecture document Architecture document : Open points: • Control of validations: assertion sets or preconditions Closed discussions: • General topics • Modelling of primary items

9. Modelling of primary items • Option B • AT dimension determines: • Data type (monetary, date…) • Period type (instant / duration) • Base dimension determines: • Sign convention (credit / debit) • Primary items are used to model the AT dimension. • Around 350 primary items

10. XBRL standards and the reporting process • Modelling of primary items: Decision on Option B Filer Consumer Table Spec Staging DB Analysis DB Instance document Instance document XBRL API TF XBRL 2.1 XDT XBRL Formulae XBRL 2.1 XDT XBRL Formulae

11. XBRL standards and the reporting process • Modelling of primary items: Decision on Option B Filer Consumer Table Spec Staging DB Analysis DB Instance document Instance document XBRL API TF XBRL 2.1 XDT XBRL Formulae XBRL 2.1 XDT XBRL Formulae Option B Option C

12. Transformation from Option B to C Data type Period type Member number Option B mi125 Primary item Option C mi x125 Primary item Dimension AT

13. Control of validations: assertion sets Perform validation Instance document Validate Set A ? table A reported? Taxonomy Results of assertion A.3 Results of assertion A.2 Results of assertion A.1 Assertion Set (table A) No Yes Assertion A.1 Assertion A.2 Assertion A.3 Validate Set B ? table B reported? Assertion Set (table B) Assertion B.1 Assertion B.2 Application layer XBRL Processor

14. Control of validations: preconditions Instance document Perform validation Taxonomy Result of assertion A.3 Result of assertion A.2 Result of assertion A.1 table A reported? table B reported? Precondition (table A reported?) Assertion A.1 Assertion A.2 Assertion A.3 Precondition (table B reported?) Assertion B.1 Assertion B.1 Application layer XBRL Processor

15. IT deliverables: Quality Handbook • This document summarizes the European Banking Authority (EBA) Due Process Handbook for the EBA Taxonomy Review. • In order to achieve the necessary level of quality, a substantial effort has been devoted to reviewing and defining a proper due process. The due process of the EBA for reviewing the EBA Data Point Model (DPM) based taxonomies is a formal approach to insure delivery of a set of high quality XBRL taxonomies. • The taxonomies developed by the EBA Taxonomy Team are the XBRL representations of the DPMs published as a part of the Implementing Technical Standards (ITSs). The taxonomies are developed by the EBA Taxonomy Team according to the DPMs approved by EBA business experts. • This document focuses primarily on the quality assurance activities of the Taxonomy Review Group and their interaction with other groups. • The objective of the taxonomy review is specifically to review the developed taxonomies for syntactical compliance to the XBRL standard and semantical compliance against the DPM as defined by the EBA as well as to track of non-compliance and follow-up.

16. Quality Review: The stages of the due process

17. Beta Release Taxonomy FINREP • What is the Beta Release of FINREP?: • +/- 95 % business content of future FINREP • +/- 98% of the Taxonomy of the future architecture • What can you do with it?: • Check your systems if you are able to process • Check the performance of your systems • Come up with creative ideas for your customer how to fill in • Use it for demos with your customer • Feel free to inform us, when your system is compatible to the Beta Taxonomy • Feel free to inform us about any non compatibilty to the XBRL Standard

18. Beta Release Taxonomy FINREP • What can you not do with it?: • The business content is not finalised, do not start to hardcode on the base of this Taxonomy when you are a system integrator. • Do not analyse the content of the data points. • Do not make a gap analysis with the Beta Taxonomy on your business data. Use the DPM, the first final release for FINREP and COREP will be a DPM • Get test data with the Beta Release • Take an assumption on the open point in the architecture document • See the Beta Taxonomy in isolation

19. Beta Release Taxonomy FINREP • You can find it from the 12/12/12 on www.eurofiling.info with some supporting documents.

20. Andreas Weller • Head of IT • andreas.weller@eba.europa.eu