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Revision as of 08:50, 22 August 2007

Best Practices

on Extending CEBS Taxonomies

Contribution dated 2007-08-22

Abstract

This document describes the best practices on how to extend CEBS (Committee of European Banking Supervisors) taxonomies. The Committee of European Banking Supervisors (CEBS) has published XBRL taxonomies for the common reporting framework COREP (COmmon REPorting) for the new solvency ratio for credit institutions and investment firms and for the standardised financial reporting framework (FINREP) for credit institutions operating in the EU. These taxonomies are available on the website of the CEBS http://www.c-ebs.org and on the project related websites http://www.corep.info and http://www.finrep.info.

Status

This draft document is created by members of the XBRL network of the CEBS. Taxonomy Editor that are extending the CEBS taxonomies (COREP and/or FINREP)are invited to add comments, experiences and suggestions for improvement on how to extend these taxonomies in a practical way.