2021.06.30 minutes

SRB Update

SRF taxonomy will be published at the end of July.

RES taxonomy will be published in September.

This taxonomy will be an extension of the EBA 3.1.p2 release adding entry points and validation rules.

MREL/TLAC will be collected by SRB using the taxonomy provided by the EBA as is.

The data will be forwarded to the EBA.

Whether the data can be forwarded to the ECB as well depends on the outcome of legal discussions.

If not, the NRA’s will need to provide the data to the ECB.

ESMA update

ESMA is finalizing a new version of the reporting manual which is expected to be published Mid July.

It will provide (amongst others) additional guidance on stand alone xHTML files without tagging.

ESMA is also working on a new version of the taxonomy.

EBA update

3.0 taxonomy

A list of known issues is made and send to the Eurofiling group last week.

Thereafter some other issues have been raised by an NCA.

When confirmed, the list of known issues will be updated and shared again.

The issues found force the deactivation of some 30 validation rules.

An updated exclusion list will be published by EBA later this week.


This version is published in May.

Some minor issues are reported in the json metadata files provided for reporting in xBRL-CSV.

These issues will be fixed in the 3.1.p2 release.


This version in currently undergoing review by the Board of Supervisors.

Publication is expected around July 7th.

This publication will contain two packages. One package will contain the taxonomy based on XML node navigation (as used for all previous releases). The second package will contain a taxonomy that uses the new functions from the XBRL registry that enable validation rules to be format (e.g. xBRL-XML or xBRL-CSV) independent.


Expected first reference date is September 2022.

This taxonomy will only be published with the format independent functions.

XBRL Sub Group

The EBA XBRL Sub Group, held on June 16th, discussed simplifications and clarifications for filing indicators. Outcome is that as of 3.2 a report MUST contain a filing indicator (either negative or positive) for each template defined in the module.

In addition a filing rule will be added requiring every report to contain at least a single (positive or negative) filing indicator.

Also discussed was the inclusion of the consolidation level in the reporting entity. The discussion will continue at the next meeting of the group.

ECB update

SFRDP 5.0 release was published mid-June just after the publication of the applicable regulation.

EIOPA update

Feedback period for the 2.6.0 release is closed. The final version of the 2.6.0 taxonomy is scheduled for publication in mid-July.

Past events

XBRL Europe organized last week a number of sessions. Sustainability reporting were among the interesting topics covered.

More info on https://www.xbrleurope.org/?p=4480

Upcoming events

Eurofiling organizes an event around ESEF data on July 5th: “Facing the challenge of ESEF mapping to ERICA database”.

Eurofiling also organizes an event around the use of digital identities for small entities and individual persons after the summer.

Eurofiling will organize an event around the new ESEF reporting obligations for 2022 on November 16th.

More info on https://eurofiling.info/portal/events/

Next call is on August 25th.

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