ISO - 5116-1
Improving transparency in financial and business reporting — Harmonization topics — Part 1: European data point methodology for supervisory reporting
| Organization: | ISO |
| Publication Date: | 1 July 2021 |
| Status: | active |
| Page Count: | 26 |
| ICS Code (Finances. Banking. Monetary systems. Insurance): | 03.060 |
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.
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