2024.04.24 minutes


Preparing a hotfix for 2.9.0 taxonomy release for pension funds to be applicable from Q1-2025 reference dates. The taxonomy timelines will reflect this and other updates in the coming weeks.

A new update of the public list of validation is upcoming with new deactivations for the frameworks.

2. EBA

Working on 3.5 (COREP_FRTB, DORA, FICO, Remuneration diversity, MREL_TLAC), the draft version will be available for different NCAs subgroup review in May 2024, final version will be published in July. Only DPM1 will be published, two taxonomy will be published (architecture 1 and architecture 2), only taxonomy with architecture 1 will be used on the reporting chain.

After publication of 3.5, EBA will work on release 4.0 + using the whole new glossary (output of data quality project),  the draft version will be published around October 2024 (not only for NCAs, but also for the whole public in order to have users prepare for the changes in time), the final version will be published around December 2024. In 4.0 there will have ITS updates on:

  • • COREP_OF, COREP_LR (first reference date 03/2025)
  • • SBP_RM (first reference date )
  • • MiCAR
  • • ESG SSM

In 4.0, besides the updates ITS, all other existing modules will be remodelled with new dictionaries, all these new modules outside ITS updates will not be used immediately, EBA will consider when they will be applied.

And for 4.0, both DPM1.0 and DPM 2.0 will be published, taxonomy following architecture 2 will be published and used on the reporting chain.

3. ECB

Communicated that there is no news for ECB reporting packages for this call.

It was mentioned that the ECB and EBA has established a Joint Bank Reporting Committee (JBRC) to make data reporting by the banking industry more efficient. The new structure will harmonise and integrate reporting of statistical, supervisory and resolution data with the aim of developing common definitions and standards. Process will involve all relevant EU bodies, as well as national authorities and banking industry representatives. More information is available in the ECB and EBA websites.

Aswell was mentioned that the ECB with EBA a EIOPA set up a joint governance framework for collaboration on the DPM 2.0 standard. The DPM alliance is established through a Memorandum of Understanding signed by the three authorities to foster the technical harmonisation among the organisations. This alliance aims at ensuring consistent methodology for modelling reporting requirements, the common metamodel used for populating the reporting requirements and the associated documentation. More information is available in the EBA, ECB and EIOPA websites.

4. SRB

Informed by written that there is not news for this call.

5. Eurofiling events

Eurofiling is progressing with the organisation of the 2024 Eurofiling conference in Dublin. Agenda is quite advanced and participation on the meeting is encouraged. One of the remaining aspect that Eurofiling is working on to host potential rapid fire presentations of 5 minutes for singular products or projects. The format considered maybe a recorded video. Announcement on how to participate on them is planned to be published in the Eurofiling website on the coming days.

6. AOB

No other business raised.

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2024.03.27 minutes

General note: below minutes are written by Eurofiling and are not official statements by the mentioned organisations.


Update received in writing.

There are no technical changes compared to last month.

EIOPA has published a public consultation: Survey on taxonomy implementation starting dates – European Union (europa.eu).

EIOPA aims to gain in-depth technical insights into potential challenges that stakeholders might face if the starting date of a new taxonomy were to be set for the 4th quarter or the 1st of January of the year after.

During EIOPA’s reporting public event held on 10 October 2023, initial feedback highlighted diverse views and preferences on this matter with some participants expressing concerns. In light of this feedback and the need for a more comprehensive understanding of stakeholder perspectives, EIOPA is actively seeking input from all relevant parties.

The deadline to respond to the Survey is Friday 14 June 2024 COB.


No updates are to be expected in 2024. The next FINREP updated datapoints taxonomy is scheduled for 2025.



EBA taxonomy v3.4 was published last month, containing updates to MREL-TLAC and IRRBB.

Please note that this release of MREL-TLAC must not be used for reporting as a new version will be released in EBA taxonomy v3.5.

The differences are small (two additional rows), so v3.4 can be used to study the changes.

For reference period 24Q2 the version published in EBA taxonomy v3.2 must be used.

For reference period 24Q3 the version published as EBA taxonomy v3.5 must be used.

A question was raised on the impact of these changes on the public disclosure requirements for MREL-TLAC. To get an official answer the EBA Q&A process should be used.

EBA taxonomy v3.5

The following modules will be included: MREL-TLAC, FICO, REM (Diversity Benchmarking), DORA for register of CTPP, COREP FRTB.

Will be the first taxonomy version created with the new DPM Studio tooling developed in the DRR project.

Publication is expected at the end of June, beginning of July.

It will be published using taxonomy architecture v1 and architecture v2.

ONLY the version based on taxonomy architecture v1 can be used for reporting.

The taxonomy based on taxonomy architecture v2 is to study this new architecture.

DORA register will be collected using xBRL-CSV. The layout of the CSV files will follow the table linkbase to ease the creation of these files.

EBA data dictionary

EBA is revising the data dictionary, this impacts the definition of facts as new metrics, dimensions and domain members are used.

This new data dictionary is applied when the ITS of a module / framework is changed.

The first version of the EBA taxonomy that will use this new data dictionary is release v4.0.

EBA taxonomy v4.0

The following modules will be included: COREP OF, COREP LE, MiCAR, SBR and ESG-SSM.

File naming convention when filing to the EBA itself.

The definition of the components (e.g. framework and modules code) will be updated to reflect the new taxonomy architecture (v2).

The structure of the file name remains the same.


ESMA is waiting for the final release of the IFRS taxonomy as it will be the basis for next release of the ESEF taxonomy.

Public consultations are expected for the implementation of the ESRS taxonomy and changes to the tagging approach.

if possible, they will be combined.


No changes since the previous call.

SRB has confirmed that the current version of MREL-TLAC will be continued to be used until September 2024.

Sustainability reporting

EFRAG has launched a public consultation to get feedback from the industry on the draft ESRS taxonomy. Comments must be provided on April 8 the latest.

A hybrid event is organized on April 3 about the taxonomy.


XBRL Europe Valette, Malta on 23-24 May. Affiliation with XBRL Europe is needed to participate.

Eurofiling Conference 2024: https://2024.eurofiling.info/

Dublin, Ireland on June 5-6. At the Central Bank of Ireland. No affiliation is needed.

The idea of the conference is to broaden the minds with Artificial and Human Intelligence.

Any other business

XBRL International is seeking candidates for the Best Practices Board, XBRL Standards Board and Nominations committee.

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2024.02.29 minutes

General note: below minutes are written by Eurofiling and are not official statements by the mentioned organisations.


written update received :

3.4 is published at the beginning of 02/2024

3.5 is being created under DRR studio including updates on FRTB, DORA, FICO and diversity benchmarking, the publication is scheduled for June/July 2024


SRB is working on the implementation of (1) the new taxonomy architecture that comes with DPM 2.0 and (2) xBRL-CSV for Resolution Reporting.

More updates on that at the ICT network meetings in March and/or June.

SRB expects to keep the Fund Reporting in the current taxonomy architecture (based on DPM 1.0).

The documentation provided with EBA 3.4 MREL-TLAC is unclear on the first reference data (24Q2 or 24Q3). SRB is in discussion with EBA to address that uncertainty.


ESMA reported that there are no updates this month.


Solvency II: 2.8.0 is expected to be used for reporting in 2025.

IORP: a hotfix will be published in June 2024 for release 2.9.0.

PEPP: 2.7 will remain in use.

xBRL-CSV and taxonomy architecture 2.0: they will be implemented in release 2.10 which is applicable from 2026. This release will also be made available in the current taxonomy architecture (DPM 1.0).

On the issues discussed at the call in January: all are resolved.


No news.


On Thursday 29 February 2024 EFRAG organizes a workshop regarding the draft ESRS taxonomy that they recently published for public consultation.

Replies to the consultation are expected no later than 8 April 2024:  PUBLIC CONSULTATION ON THE DRAFT XBRL TAXONOMY FOR ESRS SET 1.


23 – 24 May 2024: XBRL EU conference in Valetta, Malta: Registration is opened! – 32nd XBRL EUROPE DAYS IN VALLETTA (MALTA) – 23-24 may 2024 – | XBRL

5-6 June 2024: Eurofiling conference hosted by the Bank of Ireland: Eurofiling Conference 2024 – 5-6 June, Dublin: Future Frontiers

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2024.01.31 minutes

General note: below minutes are written by Eurofiling and are not official statements by the mentioned organisations.


Written update received:

Release 3.4 is in the internal approval process at the EBA and is expected to be published on Feb 8, with updates for MREL/TLAC and IRRBB.

!! This taxonomy requires Eurofiling Taxonomy package 2.0 to be installed !!

Next release will be 3.5 with updates on FRTB, REM, and new frameworks DORA and FICO.

SRB update

                Written update received:

no significant updates; the annual resolution data collection is starting on March 1.


written update received:


On 7 December 2023, ESMA published an update to the European Single Electronic Format (ESEF) XBRL taxonomy 2022 files and the ESEF Conformance Suite 2023 to facilitate the implementation of the ESEF Regulation.

Following ESMA decision to postpone to 2024 the annual amendment of the ESEF Regulatory Technical Standards (RTS) reflecting the 2023 International Financial Reporting Standards (IFRS) Taxonomy, the update of the ESEF XBRL taxonomy 2022 files and the ESEF Conformance Suite 2023 is limited to:

  • Minor corrections aimed at improving usability, and
  • Updated Conformance Suite test fields facilitating the implementation of the updated version of the ESEF Reporting Manual into software products used by preparers to produce their ESEF report package.


Following the publication of the ESAP legislative package in the European Official Journal on 20 December 2023 (Regulation (EU) 2023/2869), the ESAs has published a Consultation paper on the draft ESAP implementing technical standards (ITSs) regarding the tasks of the collection bodies and the functionalities of the ESAP on 8 January 2024. The deadline for the submission of comments to the public consultation is 8 March 2024.

In advance to the end of the consultation period, the ESAs are organising an Open hearing to provide with an opportunity for all stakeholders to learn more and exchange views about the proposals contained in the Consultation Paper and to ask questions related to the ongoing consultation. The Open Hearing is organised in the form of a webinar and will take place on 16 February 2024, from 9h30 to 12h30 CET. We invite you to participate and exchange views with us at the open hearing.

Please register by 12 February 2024 at 16h CET using the following registration form. Through the registration form you will be able to include those questions you would like to be addressed during the hearing and also, to express your interest to become a member of an ad-hoc group to support ESMA in the implementation of ESAP.


On releases:

SolvencyII: no release planned for 2024, so release 2.8 will remain in use until 2025.

IORP: a hotfix is expected towards the summer.

On issues:

EIOPA published an update of the exclusion list of validation rules recently. Also an update of the filing rules document has also been published: it clarifies rule 3.1 on multicurrency reporting.

Participants mentioned issues with XPATH general filters in validation rules for certain software products.

Questions were raised on the artificial keys in S.14.01 and S.14.02: they seem to have a many-to-one relationship where filing rules seems to request uniqueness. Also on S.17 and SE.17 templates: validation rules seem to be missing, which causes errors when NCA’s send converted data to the ECB. EIOPA will look into them.

General comment on questions and issues with reporting. For content related questions, use the Q&A feature provided by EIOPA, for technical (XBRL) questions contact EIOPA through email xbrl@eiopa.europa.eu. See the EIOPA website (bottom) for more information.


No news.


Recently, EFRAG has prepared three Implementation Guidance documents for consultation, on materiality assessment, value chain and datapoints, which gives an idea on what will appear in the reporting. More information on https://www.efrag.org/News/Public-471/Publication-of-the-3-Draft-EFRAG-ESRS-IG-documents-EFRAG-IG-1-to-3-.

Standards applied are:

ESRS 2 – General Disclosures

ESRS 2 – Minimum Disclosure Requirements (MDR)

E1 – Climate Change

E2 – Pollution

E3 – Water and Marine Resources

E4 – Biodiversity and Ecosystems

E5 – Resource Use and Circular Economy

S1 – Own Workforce

S2 – Workers in the Value Chain

S3 – Affected Communities

S4 – Consumers and End-users

G1 – Business Conduct

The original idea was to publish a draft taxonomy this month, but EFRAG has chosen to not publish yet. The final publication date is not yet known either.

The topic of filing rules for EFRAG was raised: will EFRAG publish a set of Filing Rules?

Comments from participants are that the situation is not comparable to what we are used to, usually the collection organization writes the taxonomy and the filing rules. Here ESMA collects and EFRAG writes the taxonomy.

Eurofiling taxonomy

We are ready to upgrade to version 2.0.

The public working draft 3 was provided to all on December 21st. No more comments were received.

Eurofiling will publish the Taxonomy Package update on 31 January 2024, as EBA will use this package in the upcoming taxonomy version 3.4.

A question was raised during the call on the proper working of the new OIM compliant filing indicators. No issues are expected: the pivot-variable system was not modified in version 2.0.

If need be, issues will be solved.


5-6 June 2024: Eurofiling conference hosted by the Bank of Ireland.

The Eurofiling President explains the intensions of the workshop, and the Program Organization Committee has started work.

If you want to add subject or topics, please contact info (at) eurofiling.info.

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2023.11.29 minutes

General note: below minutes are written by Eurofiling and are not official statements by the mentioned organisations. Updated 20.12.2023 after feedback from EIOPA

Eurofiling Taxonomy Architecture update

Eurofiling has published new taxonomy package version 2.0 in public working draft.

No comments received until today.

EBA update

EBA is developing release 3.4 phase1 (MREL TLAC and IRRBB amending version),  according to the current plan, it will be published in February 2024.

Updates to the other frameworks will come after the publication of 3.4.phase1 (corep_frtb, corep_of, remuneration, sbp, dora, mica etc.); it is not clear yet whether they will be in 3.4 or 3.5.

There is an error in JSON files in the sample taxonomy (for revised taxonomy architecture), EBA will fix it, and republish the sample taxonomy.

EIOPA update

Comments on the Solvency II 2.8.0 taxonomy:

  • There will be NO second hotfix, a workaround has been set up by EIOPA in collaboration with the (one) impacted NCA.
  • Clarification: the November update was labelled as a “hotfix”. It must be noted nonetheless that some changes were made that impact the reportable facts (in the ECB add-on templates), so strictly speaking this was rather a new version. However, as there are no existing reports for this taxonomy (first reference date is end of December 2023), this should not have any impact on reporters or regulators.
  • Some issues were identified with validation rules BV1034 on table S.14 and TV0
    • Point 1 – problems with BV1034 and BV1288 between S.14.01 templates
      • EIOPA became aware of performance issues on validations operating between S.14.01 templates. The reason behind introducing the rules was specific design of S.14.01 template. Namely, by allowing Product ID code column to be provided for multiple versions (according to pattern {ID code of product}/+/{number of version}), checking for dependencies between S.14.01 requires to extract the code form column c0010 in S. and match with values reported in {} columns in other tables of this template. Please note, that due to complexity of these relations, most of similar checks were not even introduced into XBRL but are present only in excel form. To avoid such problems in the future EIOPA will deactivate BV1034 and BV1288 and reassess key columns for S.14.01.
    • Point 2 – TV0
      • TV0 assertions check alignment between the Content Template and the Filing indicators. The reason we have the latter is performance of XBRL assertions which can be optimised when information about templates that are reported (and therefore used as preconditions to trigger or not the validations) is not regular XBRL facts (as in the Content Template) but a dedicated technical construct (XBRL tuple). 
      • Reporting entities are obliged to populate the Content Template (by means of dedicated XBRL assertions) as well as to provide information about the Filing Indicators (by means of the Filing Rules section III.3). Data collection systems of the NCAs/EIOPA shall check if reporting entities report templates that match their activities and that there are not facts for unreported templates and vice versa – they are not reporting template with no facts. 
      • Therefore, TV0 is not strictly necessary. And the reason it was considered to be removed was that it’s not really a business check that would be typically defined by SMEs but a technical XBRL thing, that shall be handled in the post-production of the taxonomy by its generation system (this is how it was approached in the old custom EIOPA T4S).

ESMA update

no update

SRB update

The data collection has started for EAC-IND: portal is open since November 1st.

EFRAG update (sustainability)

During the event organised by EFRAG on ESRS (see EFRAG SRB Meeting 29 November 2023 – EFRAG), it was communicated that the draft taxonomy is expected in January 2024. Also that reporting of ESG data, originally set for 2025, is very likely postponed. The political support for ESRS is loud and clear, but the go-live will depend on the next Commission which starts in 2024.

EFRAG has prepared a list of datapoints (see EFRAG SRB Meeting 25 October – EFRAG, agenda item 5) for the (future) XBRL ESRS taxonomy.


5-6 June 2024: Eurofiling conference hosted by the Central Bank of Ireland.

Next Eurofiling meeting is end of January 2024.

The entire Eurofiling Foundation Team wishes you a merry Christmas and a happy new year!

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2023.10.25 minutes

General note: below minutes are written by Eurofiling and are not official statements by the mentioned organisations.


Eurofiling is preparing a new version of the Eurofiling taxonomy to:

  1. Follow the improvements coming from the DPM 2.0 project (see Supervisory reporting – DPM and XBRL (europa.eu)),
  2. And add general use constructs from EBA and EIOPA.

The following changes are implemented in version 2.0 of the Eurofiling Taxonomy Package:

  • EnumeratedMetricVersioning = new roleType for definition links
  • previous-next = new arcroleType for linking the previous version of an enumerated metric to the next version of the same metric
  • initial-version = new arcroleType for linking the enumerated metric to the initial version of the same metric
  • trueItemType = Data type for which the only valid value is true (same characteristics as the one in eba’s model.xsd)
  • notEmptyString= Data type for which the empty string is not allowed in a typed domain
  • notEmptyStringItemType = Data type for which the empty string is not allowed on concept element definitions
  • compound item definition = new arcroleType for connecting a compound item to its components
  • compound item breakdown = new roleType for Items being a combination of other items defined in the taxonomy
  • isin-check.xml  and math.xml = functions from EIOPA made available in the Eurofiling domain
  • null-elements

Derek De Brandt has sent a mail with the Public Working Draft of the Taxonomy Package 2.0 to the GoogleGroup and will centralise the feedback. Please test this release.

EBA update

The EBA representative could not join the call due to unforeseen circumstances. The following was intended to be shared:
3.3.phase3 will be published at the end of this month (In BoS review now)

  1. We have updated the sample taxonomy and instance documents for the revised taxonomy architecture here  Reporting framework 3.4 | European Banking Authority (europa.eu)
    1. Add sample on metric hierarchy.
    2. Add sample on “evaluation-based” assertion.
    3. Include Resolution sample taxonomy (besides SBP already provided by updated as well in this republication)
  2. We have also published a sample database for DPM Refit here: DPM data dictionary | European Banking Authority (europa.eu) (sheet DPM 2.0)

EIOPA update

The hotfix published on 30 October has itself some issues, certain templates are missing. EIOPA will release another hotfix, the timing of that release is under discussion at EIOPA.

SRB update

The SRB representative could not join the call due to technical issues blocking access to the conference call. The following was intended to be shared:

ResRep 8.0.2 (2024 cycle) taxonomy is published on 30 September 2023 and the final 9.1.0 SRF Taxonomy (2024 taxonomy) is published on 6 October 2023.

ESMA update

Early November ESMA is expected to release an update of XBRL files, following the update to the reporting manual released in September that fixes errors and make improvements.

ESMA is discussing with EFRAG on sustainability information.

Additional information shared by ESMA after the call:

ESMA has published on 25 October the 2023 European Common Enforcement Priorities Statement ESMA32-193237008-1793. At the end of the document, you can find a section on ESEF. The messages reflect the update to the ESEF reporting manual and reminds prepares key areas for ESEF where enforcers will be looking at.

ECB Update

No news.


No news.


  • Annual EFRAG conference will be held on 28 November 2023. Registration for in-person attendance is not possible anymore, registration for remote participation is.
  • 29th Eurofiling Conference will take place on 5 and 6 June 2024, kindly hosted by the Central Bank of Ireland in Dublin.
  • Annual XBRL Spain conference will be held on 23 November 2023 (in Spanish).
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2023.09.27 minutes

General note: below minutes are written by Eurofiling and are not official statements by the mentioned organisations.

EIOPA update

The hotfix for 2.8 will be published around mid-October, as EIOPA needs a bit more time to complete all necessary changes.

EIOPA organises together with EBA an online event on October 10 with the industry, which is high-level oriented and wishes to address more about the 2.0 taxonomy architecture which is going to be implemented soon.

More info on Public event on Supervisory Reporting (europa.eu).

SRB update

SRB will publish an update to the SRF taxonomy for the 2024 cycle to remove some datapoints and related validation rules added in the draft July release 9.0.2.

This update (9.1.0) will be published mid-October.

The ResRep taxonomy v8.0.2 for the 2024 cycle is published on the SRB website. It is an extension of the EBA 3.2 taxonomy, since the RES framework wasn’t updated in the most recent EBA taxonomy (i.e. 3.3).

Note: useful to mention that taxonomy users only need to install the new branch /2023-03-24/ and the /dict/ branch on top of last year’s taxonomy v7.0.2.

ECB update

ECB reports that there are no developments to mention.

ESMA update

No update this month.

EBA update

3.3 phase 3 (IRRBB module) is under review by NCA’s and is scheduled to be published around 20 October.

3.4 phase 1 will have 4 modules (including MREL TLAC and ESG info for ECB) is scheduled to be published in February 2024.

Early October EBA will update the sample SBP taxonomy according to the new taxonomy architecture version 2.0, using the DPM Refit database approach and in an MS Access format. Please note that in the future the format for this database (now MS Access) may change!

Sustainability reporting

ISSB: the consultation period for the ISSB taxonomy is closed. Final taxonomy is expected early 2024.

EFRAG: ESRS standards were endorsed by the European Commission.


10 October 2023: EIOPA/EBA public event

16 & 17 October 2023: Data Amplified in Zurich, Switzerland.

5 & 6 June 2024: 29th Eurofiling conference in Dublic, Ireland. Kindly hosted by Central Bank of Ireland.
The Eurofiling Foundation is starting up the organisation committee and event site (https://2024.eurofiling.info/). Please contact Eurofiling if you would like to participate (e.g. a speaker) or contribute as volunteer. Thank you already for considering!


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2023.08.30 minutes

General note: below minutes are written by Eurofiling and are not official statements by the mentioned organisations.

ECB update

No update.

ESMA update

The ESEF reporting manual is updated: fixing errors and additional guidance on block tagging. Publication is expected in early September.

Editor note as of 10 September 2023: the document is published: ESMA32-60-254 rev ESEF Reporting Manual (europa.eu).

SRB update

No update.

EIOPA update

Pensions taxonomy: final release 2.9 was published in July; a hotfix update is scheduled for next summer.

FICO taxonomy: also published in July, hotfix scheduled for November of this year.

Solvency taxonomy: a hotfix for release 2.8 is scheduled for the end of September 2023 incorporating changes resulting from the extensive feedback from industry. Not all issues raised are implemented, some address the ITS and therefore can’t be included in a hotfix.

EIOPA will continue the discussion on xBRL-CSV with the NCA’s in September.

Questions and answers for EIOPA:

  1. Will the Hotfix contain changes only to validations or also data points?

While, Hotfix focuses on validations, it will also consist of ECB add-on amendments this time. So no changes to modelling on EIOPA defined DP are considered right now, but on the ECB add-ons, yes.

  • They cannot find the unified DPM in the published 2.8.0. Why?

The removal of unified DPM database was intentional. As the 2.8.0 release covers only Solvency II the unified database would consist only of Solvency II. Similar case applied for 2.9.0 Pension Funds and 2.8.1 FICOD. Therefore, during the discussion about the scope of these releases it was decided to remove the unified DPM Database from the list of deliverables due to the different publication dates of these releases. In theory we could include testing and creation of DPM unified database (Solvency II, Pension Funds, PEPP Prudential and FICOD) but it would mean the Hotfix of 2.8.0, the final of 2.9.0 (before hotfix), and final of 2.8.1 FICOD (before Hotfix).

EBA update

No update.

A question was raised on the availability of EBA taxonomy 3.3 phase 3 (IRRBB).

Expected in October. To be confirmed by EBA.

Sustainability taxonomies

IASB has published a draft taxonomy for sustainability information.

Comments are welcome until the 20th of September.

The European Commission has endorsed the regulatory framework for sustainability reporting.



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2023.06.28 minutes

General note: below minutes are written by Eurofiling and are not official statements by the mentioned organisations.

EBA update

3.3 phase 1 was published beginning of June.

3.3 phase 2 was sent to the subgroups and is expected to be published mid-July.

EIOPA update

  • EIOPA is now finalising the 2.9.0 Pension Funds release, to be published on 15 July 2023 and the 2.8.1 FICOD release, to be published on 31 July 2023.
  • Many questions were received on the 2.8.0 S2 insurance release (based on the new ITS on reporting). The answers to the questions are continuously being published on the dedicated web page on Q&A on regulation: Q&A on regulation (europa.eu). The 2.8.0 Hotfix will be published on 30 September 2023.

EIOPA aims to apply the DPM 2.0 from taxonomy 2.10.0 (expected for 2026) onwards.

  • EIOPA is about to set up a Task Force for working on the OIM-CSV reporting option.

ESMA update


ESMA is updating the ESEF reporting manual and including additional guidance.

Suggestions for improvements are very welcome: please send to esef@esma.europa.eu.


Agreement at the European Council (COREPER) is imminent. Voting by the European Parliament is expected for November with publication expected soon thereafter. Implementation by ESMA next year.

Editor note: for more information on ESAP, please see the presentation given by ESMA at the Eurofiling conference mid-June.

ECB update

A new, hot fix, version of SFRDP is about to be published. It includes changes to the validation rules, similar to the changes made by EBA.

The datapoints themselves are not touched: the new version is instance compatible with the previous version.

SRB update

SRB is currently working on the SRF-EAC taxonomy for the 2024 cycle:

  • Updating the labels from 2023 to 2024 (from a technical perspective)
  • introducing more data points; and
  • a new disclosure column in every table.

Publication is expected at the end of July.

SRB has also started work on the ResRep taxonomy. It will be an extension of the EBA 3.2 taxonomy as the EBA 3.3 taxonomy has not update for resolution

Publication is expected at the end of September.

Sustainability taxonomies

The consultation by the EC on ESG reporting is ongoing, leading to an update to ESRS framework.

EFRAG will create another taxonomy implementing the changes. It is expected in Q4 of 2023.

ISSB has published documentation on S1 and S2. A taxonomy implementation is expected for July of 2023. A public consultation is scheduled for July to September.


The past Eurofiling conference 2023 organised at the European Central Bank in Frankfurt was a success.

Presentations and recordings can be found at the conference website: 28th Eurofiling – ECB, Frankfurt, 13 – 14 June 2023.

First next event is Data Amplified organised by XBRL International in Zürich mid-October. XII is asking for contributions for the agenda.

Eurofiling conference 2024 is scheduled for mid-June 2024. The Eurofiling Board will announce the location at the end of September.

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2023.05.31 minutes

General note: below minutes are written by Eurofiling and are not official statements by the mentioned organisations.

SRB update

The SRF taxonomy is being prepared for the 2024 cycle. This is the module which allows the SRB to calculate the contributions from the banks.

The update is expected to be published in July.

The RES taxonomy will be made available in September. It will again be an extension of the EBA 3.2 taxonomy, providing different modules and validation rules improvements.

The tables are not expected to change.

ECB update

ECB expects to publish a hotfix to the FINREP datapoints taxonomy in early June, with improvements in the validation (eg. interval arithmetics). These improvements mirror the changes made by EBA.

EIOPA update

EIOPA will publish the public working draft of the FICOD Taxonomy on 1 June. It is a standalone (not integrated) cross-sectoral version to be used for reporting of insurance-led financial conglomerates to the national coordinators (EIOPA will not collect the data). There’s no legal basis for the mandatory use of this taxonomy, but it is assumed that NCAs will use it once published. The final version of FICOD is expected to be published at the end of July. The application date is 31 December 2023 with first reporting in 2024.

Currently also available for comments is the public working draft of the 2.9.0 Pension Funds Taxonomy (IORP) until mid-June. The final version of 2.9.0 is expected to be published in mid-July.

EIOPA is starting discussions with NCAs on the application of the xBRL-CSV format in June as well.

EBA update

No update.

ESRS update

EFRAG is almost ready to publish a taxonomy for public consultation.

It is a large taxonomy: it contains over 200 templates. These templates are described using the presentation linkbase, not the table linkbase.

The taxonomy using typed dimensions, in order to minimize the need for extensions made by filers, making the reporting process as easy as possible for over 50.000 organisations that are expected to be reporting.

This release will not contain validation rules expressed in XBRL Formula.

ESMA update

No ESEF taxonomy update in 2023.

The 2023 update to the IFRS taxonomy will be incorporated in the ESEF 2024 taxonomy.

Events update

  • 28th Eurofiling conference will be held on 13 and 14 June in Frankfurt.

Agenda is almost complete:

Block 1: Future of digital statistical reporting

Block 2: Supervisory technologies innovations

Block 3: Towards green, sustainable finance

Block 4: Building consensus through policies, data, and technology.

In addition to these topics two special sessions will be held: on Tuesday, a rapid-fire demonstration of innovative solutions and on Wednesday EBA and EIOPA will present their plans going forward and discuss them with the attendees.

Please check 28th Eurofiling – ECB, Frankfurt, 13 – 14 June 2023 for the latest information.

Registration is required and must be completed before 8 June!

  • XBRL Asia Roundtable from 24 till 27 July in Tokio, Japan.
  • XBRL International Data Amplified on 16 and 17 October in Zurich, Switzerland.
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