COREP and FINREP taxonomies. Management of new editions
National Banking Supervisors across Europe are in the process of adopting the COREP and FINREP taxonomies. This adoption process, changes to the underlying business rules, and enhancements in the XBRL environment, are all informing the further evolution of the taxonomies. Keeping track of this evolution requires an agreed and easily understood process. This document explains such a process.
CEBS XBRL Network, 01 February 2007.

COREP and FINREP Technical Documentation (Summary)
This document describes the COREP and FINREP reporting frameworks with their respective taxonomies, which have been created for the Committee of European Banking Supervisors (CEBS) for credit institutions and investment firms in the European Union. These taxonomies have been developed using the computer open source standard XBRL (eXtensible Business Reporting Language) for interactive reporting. COREP is the computerized representation of the CEBS Common Solvency Reporting Framework, while FINREP is for the Standardized Financial Reporting Framework.
CEBS XBRL Network, 20 April 2007.

EuroFiling Framework Taxonomy Architecture (Public Working Draft, version 0.2 Dated 2010-07-12)

See the BEST PRACTICES CORNER at www.WikiXBRL.info

Data Modelling in the EBA context. Introductory explanations (2011-06-23)

Precision, rounding and margin of error in reporting processes and simulator on decimals and proportionality
The purpose of this document is to provide some insight on concepts like precision, rounding, tolerance and margin of error that, despite of being an intrinsic part to most common mathematical operations, are sometimes confused and its effect disregarded in reporting processes. The simulator is an Excel spreadsheet: please feel free to change values and check the results! July 2011.

Sub-Optimality of Income Statement-Based Methods for Measuring Operational Risk under Basel II

Empirical Evidence from Spanish Banks

XBRL Spanish jurisdiction analyzes conceptual Basel II framework against real banking data. This study demonstrates the advantages of the AMA Basel II method -the more sophisticated one- to measure Op Risk, so the importance of XBRL to simplify processes and to support relationship between financial entities and financial supervisores becomes clear.
Enrique Bonsón-Ponte, University of Huelva
Tomás Escobar Rodríguez, University of Huelva
Francisco Flores Muñoz, University of Huelva
November 2007

The role of metadata language implementation in the European banking supervision network
The mark-up language eXtensible Business Reporting Language (XBRL) has been chosen by the Committee on European Banking Supervision (CEBS), which reports to the European Central Bank (ECB), as the medium of communication between financial entities and national supervisory authorities, after considering the special features involved in the functioning of the network comprising these entities. This system of communication makes it possible for the various national authorities to collaborate in promoting the stability and solvency of the financial system at the European level. The construction of the new system has involved a collaborative framework in which both the operating practices and the highest-level standards are becoming uniform, making XBRL an element that is actively stimulating cooperation between entities that work in this network. The present study reviews the explicit benefits of the incorporation of this type of technology in such networks, and how the fact that the incorporation of technology implies consensus is enabling these networks to evolve into more cooperative groupings, and to increase their visibility.
Enrique Bonsón-Ponte, University of Huelva
Tomás Escobar Rodríguez, University of Huelva
Francisco Flores Muñoz, University of Huelva
September 2007

An approach to a XBRL taxonomy versioning strategy
The problem of management XBRL taxonomy versioning is essential to start successfully the different XBRL projects around the world. At the moment, different development groups are working with distinct numbered edition of the taxonomies, and as a consequence, a hard effort is necessary to debug errors. This paper suggests what methodology should be implemented to manage the numbering and namespace naming of these new editions, and what naming convention should be used for the relevant taxonomies so as to ensure access to all prior editions. Based on the analysis of this approach, we suggest a set of best practices to perform these objectives.
Javi Mora Gonzálbez, XBRL Spain. May 2007.

Improved Business Process Through XBRL: A Use Case for Business Reporting (J. Russomano FFIEC)

White Paper on XBRL Technology.
Adoption of the XBRL standard for the presentation of business and financial information always requires some effort on behalf of the organisation interested in integrating a new technology into their existing information systems. This White Paper is to address the basic questions that future users of this open-source standard will need to understand in order to exchange financial data and reports.
62 pages. 2005. Edited by XRBL Spain. Available on digital version only.

New Technical and Normative Challenges for XBRL: Multidimensionality in the COREP Taxonomy
Ignacio Boixo, XBRL Spain & Francisco Flores, University of Huelva Published originally in the International Journal of Digital Accounting Research
Vol. 5, N. 9, June 2005, pp. 79-104,
edited by Miklos Vasarhelyi (Rutgers University, New Jersey, U.S.A.) and Enrique Bonsón (University of Huelva, Spain)

EQUIVALENCES BETWEEN BASEL II AND DIRECTIVES 2000/12 & 93/6
Explanatory notes - Presentation
Andrés Álvarez, University of Oviedo & Francisco Flores, University of Huelva. June 2005

Expressing Financial Reporting Information Patterns Using XBRL
Draft dated 2005-02-01. Charles Hoffman, CPA

PROPOSAL OF AN XBRL PROFILE FOR COMMON EUROPEAN REPORTING ON SOLVENCY RATIOS
P. Milani, F. Di Giovanni, P. Maurizi & M. Romanelli, Bank of Italy. January 2005

THE ROLE OF TECHNOLOGY IN PRIMARY REPORTING
Paolo Milani, Bank of Italy. December 2004

A COMPARISON OF XBRL AND SDMX
Paolo Milani & Michele Romanelli, Bank of Italy. December 2004

XBRL books

XML Technologies: XSL, XPath, XLink, XPointer, Xquery
Magdalena Llano, COREP Project Team