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ISO 5116-1:2021

Improving transparency in financial and business reporting — Harmonization topics — Part 1: European data point methodology for supervisory reporting

General information
Valid from 30.07.2021
Directives or regulations
None
Standard history
Status
Date
Type
Name
30.07.2021
Main
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.
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