Best Practices on Creating Instances based on CEBS Taxonomies
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Abstract
This document describes the best practices on how to create instance documents based on extensions of CEBS (Committee of European Banking Supervisors) taxonomies. The document provides only a best practice view as orientation for supervisors adopting COREP and/or FINREP taxonomies of the CEBS, the national definition might differ and have special characteristics.
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. Comment
Status
This draft document is created by members of the XBRL network of the CEBS. Taxonomy editors 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.