analysissheet-EuroFiling.xlsVIP

Sheet3 Sheet2 Sheet1 EBA Filing Rules to be implemented in the SUBA application https://www.eba.europa.eu/documents/10180/502670/EBA+XBRL+Filing+Rules+for+v2.0.0.pdf Comment Common practice is to use the extension .xbrl for instance documents. Filing name conventions of EBA MUST be followed. High Medium XBRL instance documents MUST use UTF-8 encoding. The schemaRef element MUST refer to a URI appropriate to the reference date of an instance, drawn from the list of entry points published by the EBA. Reported XBRL instances MUST include appropriate positive (either with @filed=”true” or without an @filed attribute) filing indicator elements to express which reporting units (“templates”) ARE intended to be reported in the instance. Instances MAY include appropriate negative (@filed=”false”) filing indicator elements indicating reporting units which are intended NOT to be reported in the instance, or these MAY be omitted (for clarity of intent, inclusion of such negative indicators is preferred). Low 1.6.1 Reported XBRL instances MUST contain only one filing indicator element for a given reporting unit (“template”). 1.6.2 For flexibility, reported XBRL instances MAY include (different) filing indicators in several separate fIndicators tuple elements, for simplicity this SHOULD in general be avoided where not necessary. Reported XBRL instances MUST NOT include facts which are not contained in any of the templates indicated by filing indicators as reported. Instance documents MUST be XBRL 2.1 and XBRL Dimensions 1.0 valid. Instance documents MUST be valid with regards to XBRL Formula as defined in the taxonomy, and discoverable from the referenced entry point, with the exception of any formula listed in any list of “formula to be ignored/disabled” which the EBA may publish. Instance documents MUST also be valid with regards to validation rules published in the applicable ITS, including those not implemented by the XBRL Formula, again with the exception of formula listed