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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