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 COVID-19 pandemic has posed a significant challenge for credit managers and risk management of financial institutions and regulators worldwide. The challenge faced arises because the consequences of outbreaks and epidemics are not distributed equally throughout, with some sectors of the...