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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2023.04.26 minutes

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

EBA update

The planning for taxonomy 3.3 is to publish in several phases.

A discussion is held on the additional checks, implemented by the ECB. These are separate from the EBA taxonomy due to a difference in legal scope of application.

ECB update

ECB will publish an update to the SFRDP taxonomy version 5.1 based on FINREP published by EBA.

SRB update

no update

EIOPA update

EIOPA is finalising the Pension funds 2.9.0 taxonomy. An internal working draft will be shared with members next week and EIOPA plans to publish the public working draft on 15 May for consultation.

Working meetings with members are started regarding the use of CSV files, though it will not be mandatory for EIOPA, but additional option.

The new XBRL architecture derived from the DPM Refit project will be published soon.

ESMA update

ESMA published the activity report that includes a section on the application of ESEF and what NCQs has been receiving on the 2021 financial reports. The results were quite good.

A discussion is held on the Sustainability taxonomy and related aspects. EFRAG is finalising a first draft ERSF taxonomy.

Events update

1) XBRL Europe is organising a face to face event in Rome 22-23 May, more information at http://www.xbrleurope.org/

2) Eurofiling Workshop at ECB in Frankfurt, 13-14 June: please do not forget to register! Limited seats.

Event website and registration: https://2023.eurofiling.info/registration

A rapid fire session is included to allow innovative solutions to present themselves.

3) XBRL International conference in October (Data Amplified).


XBRL International is working on a draft taxonomy for currencies and countries.

Eurofiling colleagues have looked at the first ideas and it is observed that this taxonomy will – if used – likely be extended because besides countries, also regions and other geographical clusters are needed for various types of reporting.

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2023.03.29 minutes

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

EBA update

Release 3.3 will be delivered in 3 phases.

A draft for 3.3.p1 will be sent to NCA’s for review at the end of the month. Publication is expected for early May. It will contain 3 new frameworks: Pillar 3, ESG and Intermediate Parent Undertaking. Phase 2 will contain a new version of framework SBP and be available in July. Phase 3 will contain a new version of framework MREL/TLAC and be available in October.

EBA and EIOPA have developed a new architecture for taxonomies implementing DPM Refit.

This new architecture has been reviewed by the EBA XBRL SubGroup.

A public review is planned for April. The document will be accompanied by a sample taxonomy and report.

The first use of the new architecture is planned for release 3.4, but might be delayed to release 4.0.

XBRL International has given an update to the EBA XBRL SubGroup and IT Sounding Board on the development of new specifications of Formula.

Those developments are in line with the plans outlined by EBA to switch completely to xBRL-CSV as of reference period December 2025.

A discussion was held on pros and cons of the structure of the xBRL-CSV files that EBA uses.

A participant mentioned that the Bank & Insurance Working Group of XBRL EU is investigating a new, more performant and more readable way to formulate validation rules.

ECB update

No update

SRB update

Update received via email: there is no specific news from SRB on the taxonomy part. See previous minutes for the planned release dates this year.

EIOPA update

The hotfix for release 2.8 of Solvency II will be published in September.

The extensive feedback received from the public on the Pension Funds taxonomy will be incorporated in release 2.9 of that taxonomy expected for mid July.

EIOPA is currently reviewing the proposed XBRL taxonomy architecture (see also the EBA remarks) in the ITDC.

The new architecture will be implemented starting from the 2025 reporting cycle.

ESMA update

No update.

Other topics

EFRAG will publish the ESRS taxonomy in the 2nd half of April with illustrated examples of reports.


  • XBRL Europ conference in Rome, Italy on 22 and 23 May 2023.
  • 28th Eurofiling Workshop in Frankfurt, Germany hosted by the European Central Bank on 13 and 14 June 2023
  • XBRL Int. Data Amplified in Zurich Switzerland on 16 and 17 October 2023.

See the Eurofiling website for up to date information.

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2023.02.22 minutes

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

EBA update

EBA is working on release 3.3.phase1 which it plans to publish in May.

ECB update

No developments to discuss. As previously mentioned there will not be a release of the SFRDP taxonomy as there are no changes in FINREP.

SRB update

The SRB is preparing the SRF 2024 collection. As every year, the taxonomy will be shared by the end of July 2023 for a collection starting in Nov 2023.

The SRB will do an extension on top of EBA3.3 for Resolution Reporting. The taxonomy will be ready (as each year) by the end of Sep 2023. The collection will start on 1 March 2024.

EIOPA update

Technical difficulties prohibited EIOPA from attending.

They have sent the following information to include in the minutes:

  • As EIOPA started to use a commercial tool for taxonomy production and it affected the output files, EIOPA organised first an information session for NCA experts after the publication of the Internal Working Draft of 2.8.0 on 26 January 2023 and held a Taxonomy-meets-the-market public event on 8 February 2023 where the differences in the output files were presented (over 600 registered participants including NCA experts). We received very useful feedback that we are now incorporating in the final release of the 2.8.0 taxonomy.
  • EIOPA published a communication file about the upcoming technical and business changes up until 2026 on its dedicated webpage for Supervisory reporting – DPM and XBRL to allow the market to anticipate and to adapt to these changes. We are explaining in the document what business and technical changes we are introducing, what consequences this will have and when they will be introduced. The foreseen changes in a nutshell are:
    • The use of a commercial tool for taxonomy production
    • the DPM Refit and DPM Studio initiatives that we are working on together with EBA. The latter will replace the commercial tool in due course.
  • Currently we work on the following releases:
    • Publication of 7.1 release is necessary to include the reflection of Croatia entering the Eurozone and should be used as of reference date 01/06/2023.
    • 8.0 release only for Insurance: it includes the ITS amendment due the SII Review. Final release will be published on 17 March 2023 and the 2.8.0 Hotfix, if needed, latest in July 2023. (Application date end of 2023)
    • 8.1: FICOD shall be treated as a completely separate framework (same as S2, PF, PEPP PR, PEPP KID) and will be published as a standalone package in July 2023. (Application date: end of 2023)
    • 9.0: Revised Decision on IORPs Reporting. Final version will be published in July 2023 (Application date: January 2025)

ESMA update

ESMA is planning the integration of the soon (March?) to be released IFRS 2023 taxonomy in the ESEF taxonomy.

ESMA is also looking at the integration of the European Sustainability Reporting Standards.

More information will follow.


  • XBRL Europe conference in Rome, Italy on 22 and 23 May 2023.
  • 28th Eurofiling Workshop in Frankfurt, Germany hosted by the European Central Bank on 13 and 14 June 2023
  • XBRL Int. Data Amplified in Zurich Switzerland on 16 and 17 October 2023.

See the Eurofiling website for up to date information.

Other topics

EFRAG is developing a taxonomy for ESG data with the help of an external party. A public consultation release is expected for April of 2023 as stated in the original tender document.

The taxonomy will be developed in a such a way that extensions are not required for reports based upon it. This means that typed dimensions will be employed.

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