| Austria |
National Bank of Austria |
web link |
|
|
|
|
|
|
|
|
Planned |
2008 |
ComMon |
|
Quarterly |
|
conception stage |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Belgium |
National Bank of Belgium and Belgian Banking, Finance and Insurance Commission |
web link |
|
Mandatory |
1.2.4 |
BE-COREP |
|
Monthly/ Quarterly/ Yearly |
no |
|
Mandatory |
1.3.0 |
BE-FINREP |
|
Quarterly/ Yearly |
no |
|
Mandatory |
2005-05-15 |
IFRS-XBRL |
|
Quarterly/ Yearly |
|
"This Belgian XBRL project preceded
the harmonised European FINREP." |
Mandatory |
2008-... |
B2P2 |
|
Quarterly/ Yearly |
no |
Full project name: Basel II, pillar II |
Mandatory |
2008 |
BE-PFS |
|
Yearly |
N/A |
Annual accounts |
| Bulgaria |
Bulgarian National Bank |
web link |
|
Planned |
|
|
|
Quarterly |
|
|
Planned |
|
|
|
Monthly/ Quarterly/ Yearly |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cyprus |
Central Bank of Cyprus |
web link |
|
Optional |
2007 |
COREP |
No extensions |
Half-Yearly |
no |
|
Not yet decided |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Czech Republic |
Czech National Bank |
|
|
Discarded |
|
|
|
|
|
|
Discarded |
|
|
|
|
|
|
Discarded |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Denmark |
No information provided |
| Estonia |
Estonian Financial Supervision Authority |
|
|
Discarded |
|
|
|
|
|
|
Discarded |
|
|
|
|
|
|
Discarded |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Finland |
Finnish Financial Supervision Authority |
web link |
web link |
Mandatory |
1.2.4 |
COREP |
http://www.c-ebs.org/eu/fr/esrs/corep/finland |
Quarterly |
no |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| France |
National Bank of France |
|
|
Mandatory |
1.2.1 |
COFINREP |
http://www.banque-france.fr/fr/supervi/supervi_banc/reporting/corep/2007-06-30/t-xx-fr-2007-06-30 |
Quarterly/ Half-Yearly |
no |
|
Mandatory |
1.0.1 |
COFINREP |
http://www.banque-france.fr/fr/supervi/regle_bafi/textvig/finrep/2007-06-30/t-finrep-fr-2007-06-30 |
Half-Yearly |
no |
|
Planned |
2010-06-30 |
SURFI |
|
Quarterly/ Half-Yearly |
|
|
Planned |
2010-06-30 |
SURFI |
|
Quarterly/ Half-Yearly |
|
|
|
|
|
|
|
|
|
| Germany |
National Bank of Germany |
web link |
web link |
Optional |
1.2.4 |
BaselSolvV |
http://www.bundesbank.de/fr/ba/bakisw/ |
Quarterly/ Yearly |
no |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Greece |
Bank of Greece |
web link |
|
Mandatory |
|
|
|
Quarterly |
|
|
Mandatory |
|
|
|
Quarterly |
|
Only core tables |
Mandatory |
|
|
|
Quarterly |
|
For cooperative banks, IFRS application is mandatory from 1.1.2009 onwards |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Hungary |
Hungarian Financial Supervisory Authority |
web link |
web link |
Mandatory |
1. |
|
|
Monthly/ Quarterly |
yes |
|
Not yet decided |
|
|
|
|
|
|
Not yet decided |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Iceland |
Fjármálaeftirlitið (FME): Regulator |
|
|
Not yet decided |
|
|
|
|
|
|
Not yet decided |
|
|
|
|
|
|
Not yet decided |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Ireland |
Irish Financial Services Regulatory Authority |
web link |
|
Optional |
1.2.4 |
|
Not yet decided |
Quarterly |
N/A |
|
Optional |
1.3.0 |
|
Not yet decided |
Quarterly |
N/A |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Italy |
National Bank of Italy |
|
|
Not yet decided |
|
|
|
|
|
BdI software has been extended to accept XBRL. |
Not yet decided |
|
|
|
|
|
BdI software has been extended to accept XBRL. |
Not yet decided |
|
|
|
|
|
"A project aimed to collect annual reports
using XBRL is currently in ist feasibility phase." |
Mandatory |
20.03.2008 |
Direct Reporting |
http://uif.bancaditalia.it/UICFEWebroot/DocServlet?id=new/it/stat/segn/direp/doc-tec.htm |
Montly/ Quarterly/ Yearly |
yes |
The project is aimed to collect information necessary for the compilation of the BoP. Reporting institutions are entities having financial transactions with foreign counter-parties. |
|
|
|
|
|
|
|
| Latvia |
Financial and capital market commission |
web link |
web link |
Not yet decided |
|
|
|
|
|
|
Not yet decided |
|
|
|
|
|
|
Not yet decided |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Liechtenstein |
No information provided |
| Lithuania |
Bank of Lithuania |
|
|
Mandatory |
1.2.4 |
|
http://www.lb.lt/XBRL/ |
Quarterly |
no |
|
Mandatory |
1.3.0 |
|
|
Monthly |
no |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Luxembourg |
Commission de la Surveillance du Secteur Financier |
web link |
|
Mandatory |
1.2.4 |
COREP |
http://www.cssf.lu/Corep/ |
Quarterly/ Half-Yearly |
yes |
|
Mandatory |
1.2 |
FINREP |
http://www.cssf.lu/Finrep/ |
Monthly/ Quarterly |
yes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Malta |
Malta Financial Services Authority |
web link |
|
Discarded |
|
|
|
|
|
|
Discarded |
|
|
|
|
|
|
Discarded |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Netherlands |
De Nederlandsche Bank |
dnb link , joineline , e-line link |
|
Optional |
1.2.4 |
n.a. |
No extensions |
Quarterly/ Half-Yearly/ Yearly |
no |
|
Optional |
1.3.0 |
n.a. |
http://e-line.dnb.nl/xbrl/finrep/2007-12-01 |
Quarterly |
no |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Norway |
Financial Supervisory Authority of Norway |
web link |
|
Optional |
1.2.4 |
COREP NO |
Not yet decided |
Monthly/ Quarterly |
no |
Project is under implementation. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Poland |
National Bank of Poland |
web link |
|
Mandatory |
1.2.2 |
SIS |
http://sis.nbp.pl/corep |
Monthly/ Quarterly |
yes |
|
Mandatory |
1.2 |
SIS |
http://sis.nbp.pl/finrep |
Monthly/ Quarterly/ Yearly |
yes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Portugal |
National Bank of Portugal |
web link |
|
Not yet decided |
|
|
|
|
|
|
Not yet decided |
|
|
|
|
|
|
Not yet decided |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Romania |
No information provided |
| Slovak Republic |
National bank of Slovakia |
|
|
Not yet decided |
|
|
|
|
|
|
Not yet decided |
|
|
|
|
|
|
Not yet decided |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Slovenia |
Bank of Slovenia |
web link |
|
Discarded |
|
|
|
|
|
|
Discarded |
|
|
|
|
|
|
Discarded |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Spain |
National Central Bank of Spain |
web link |
|
Mandatory |
2008 |
es-be-corep |
http://www.bde.es/regulacion/informacion/informa_per.htm |
Quarterly/ Half-Yearly |
no |
|
"Mandatory in 2009/2010" |
|
es-be-finrep |
- |
- |
no |
|
Mandatory |
|
es-be-fs |
- |
Monthly |
no |
Public statements (based on IFRS) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Sweden |
No information provided |
| United Kingdom |
Financial Services Authority |
web link |
|
Discarded |
|
|
|
|
|
|
Discarded |
|
|
|
|
|
|
Discarded |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|