Summary: This document describes and explains the architecture of the public consultation version of the draft XBRL taxonomy for second level supervisory reporting developed by the European Banking Authority. In particular, it explains the semantics and syntaxused to express the information requirements of the data point model in XBRL format, and presents modularisation of the taxonomy folder and files, naming conventions, and descriptive attributes used.
Physical Description: 33 Seiten p.
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