16 th Eurofiling Workshop
12 December 2012 | Frankfurt am Main
Andreas Weller | Head of IT, EBA
© 2012 | EBA | European Banking Authority

> The 16 th Eurofiling Workshop and what it mean for EBA

> 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

Business side: IT 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 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

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

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

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)
De scri bes
Data model
Metadata
DPM
Published in
XBRL Taxonomy files

Architecture document :
Open points:
> Control of validations: assertion sets or preconditions
Closed discussions:
> General topics
> Modelling of primary items

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

> Modelling of primary items: Decision on Option B
Filer Consumer
Table Spec
Instance document
Staging
DB
Instance document
Analysis
DB
ETL Validation
XBRL 2.1
XDT
XBRL Formulae
Submission
/ reception
XBRL
API
TF
Validation
XBRL 2.1
XDT
XBRL Formulae
ETL
Query & report

> Modelling of primary items: Decision on Option B
Filer Consumer
Table Spec
Instance document
Staging
DB
Instance document
Analysis
DB
ETL Validation
XBRL 2.1
XDT
XBRL Formulae
Submission
/ reception
XBRL
TF
Validation
XBRL 2.1
XDT
XBRL Formulae
ETL
Query & report
Option C

Data type Period type Member number mi125
Primary item mi
Primary item x125
Dimension AT

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

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

 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 noncompliance and follow-up.

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

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

You can find it from the 12/12/12 on www.eurofiling.info
with some supporting documents.

Andreas Weller
Head of IT andreas.weller@eba.europa.eu
European Banking Authority
Floor 18 | Tower 42 | 25 Old Broad Street
London EC2N 1HQ | United Kingdom t +44 (0)20 7933 9900 f +44 (0)20 7382 1771 info@eba.europa.eu
www.eba.europa.eu