Single Resolution Board Liability Data Report (SRB LDR) – Reporting in XBRL

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In 2018 the SRB made a request to banks for certain data on their liabilities, as per Article 11(1) BRRD and Section B of BRRD Annex, with the aim of collecting information for drawing up and implementing resolution plans, including MREL targets. During the collection of this data, over 900 Liability Data Reports (LDRs) were requested from the 120 banking groups in scope of the exercise.

Depending on the IT facilities and the individual process for the data collection, NRAs may decide to restrict the format that institutions can submit (i.e. purely Excel or XBRL). Institutions should contact their NRA via the established channels to learn more about the process for the data collection in their jurisdictions.

In an effort to reduce the reporting burden on banks, the SRB has aligned with EBA Implementing Technical Standards on Resolution Reporting such that it covers the EBA’s minimum requirements for Liability reporting.

Both the LDR templates and the related taxonomy have been elaborated in collaboration with the EBA.

 

Capital+ Taxonomy in DPM Authority

CONTENTS.

The SRB LDR taxonomy contains 4 entry points:

  • CON (consolidated and sub-consolidated from entities where the consolidation scope is in line with FINREP)
  • RES (consolidated based on the resolution group, as defined for the entity by the SRB)
  • INDOTH (individual/solo from other entities)
  • INDPOE (individual/solo from point of entry entities)

SRB LDR XBRL TAXONOMY.

The SRB’s taxonomy publication represents an SRB extension to the EBA ITS. This extension contains minor changes to the taxonomy and validation rules which the SRB deems necessary to facilitate the data collection in XBRL format:

  • It expands the current (single) EBA entry point (RESOL) to the 4 SRB entry points (CON, RES, INDOTH, INDPOE);
  • It improves data quality by expanding the list of Validation rules.
Capital+ Taxonomy and DPM in DPM Authority
CRD IV Taxonomy Representation in Report Authority

INTUITIVE PRESENTATION OF DPM TEMPALTES.

DPM Authority presents individual DPM templates as XBRL tagged tables as described by the XBRL taxonomy.

GENERATION OF EXCEL INPUT TEMPLATES.

DPM Authority can generate and link to Excel versions of the DPM templates. These workbooks can be used to automate reported data points using calculations and linking to external data sources for automatic importing into DPM Authority.

Creation of Excel Versions of the Solvency II QRTsExcel Version of COREP Templates
Interactive Validation Results

INTERACTIVE VALIDATION RESULTS.

XBRL validation failure messages are typically very difficult to understand and to resolve. DPM authority helps the user by presenting each failure in a number of different ways. Each message is interactive where clicking on a failure will highlight the data points contributing to the issue in the user interface.

DRAG AND DROP ORACLE EPM AUTOMATION.

DPM Authority is the only Capital+ tool that can integrate natively with Oracle EPM (HFM, Planning and Essbase).  EPM dimensions and their members are listed in the automation panel and can be dragged and dropped onto individual cells, entire rows, columns or sheets.  It couldn’t be simpler.

 

Drag and Drop Automation with Oracle EPM

Hiding the complexities of XBRL.

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