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...

The report gives a rather gloomy picture of the current state of the Lisbon process, even though there has been some progress during the last year, such as the spread of new technology in society and the liberalisation of several markets, e.g. the energy market. However, in many areas action is...