EBA: Updates version 5.2 of its filing rules for supervisory reporting
- EBA published an updated version of its 5.2 filing rules document for supervisory reporting
- The update modifies rule 3.6 to redefine the condition to apply the new reporting subject and to explicitly instruct
- The usage of entity types to indicate aggregate levels in the reporting subject of an aggregate reporting document
- To ease the understanding by software developers implementing these guidelines in their reporting system
- An UML model is included to show the relationships between the different XBRL objects
- For harmonization and explanatory purposes, where similar filing rules are used in other jurisdictions, references are indicated
