From XBRLWiki

Contents 1 Best Practices on Extending CEBS Taxonomies 1.1 Abstract 1.2 Status 1.3 National Taxonomy Customisation COREP - FINREP

Best Practices

on Extending CEBS Taxonomies

Contribution dated 2007-08-22

Abstract

This document describes the best practices on how to extend CEBS (Committee of European Banking Supervisors) taxonomies. The Committee of European Banking Supervisors (CEBS) has published XBRL taxonomies for the common reporting framework COREP (COmmon REPorting) for the new solvency ratio for credit institutions and investment firms and for the standardised financial reporting framework (FINREP) for credit institutions operating in the EU. These taxonomies are available on the website of the CEBS http://www.c-ebs.org and on the project related websites http://www.corep.info and http://www.finrep.info.

Status

This draft document is created by members of the XBRL network of the CEBS. Taxonomy Editor that are extending the CEBS taxonomies (COREP and/or FINREP)are invited to add comments, experiences and suggestions for improvement on how to extend these taxonomies in a practical way.

KS: As a first approach I've added chapter 7 of the COREP-FINREP documentation that deals with the extension of these taxonomies.

National Taxonomy Customisation COREP - FINREP

Extending the COREP and FINREP taxonomies is a similar process. In this chapter a COREP template is used for demonstration purposes; however, all the information provided below holds true for FINREP, as well. Please always take into account that FINREP modularisation is achieved by the use of extended link roles in only one primary taxonomy.

As described in Chapter 2.1, the COREP - FINREP taxonomies have been developed to be customisable – that means extensible and restrictive – by national supervisors. To facilitate the customisation of the taxonomies, the framework is as modular as possible and the structure of the taxonomies is similar to the construction of the CEBS COREP - FINREP templates. This means that the templates consist of measure and dimensions which are combined in a table. Therefore, the COREP taxonomy set consists of measure (primary dimension), dimension and template taxonomies.

In order to build extension taxonomies, the use of a taxonomy editing tool is recommended for their creation and maintenance. Links to useful XBRL tools for evaluation are available on the XBRL International website (http://www.xbrl.org).