Improving transparency in financial and business reporting. Harmonization topics - European data point methodology for supervisory reporting

Improving transparency in financial and business reporting. Harmonization topics - European data point methodology for supervisory reporting

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1   Scope

This document defines the Data Point Methodology for the creation of Data Point Models in the context of European supervisory reporting. Data Point Models are published by a European supervisory authority. To reflect the defined structures in a machine-readable form, they can be accompanied by an XBRL taxonomy. It is also possible to extend the described methodology to other environments.