Since the reports for COREP and FINREP required by the banking supervisory authority in XBRL format no longer contain table cells, they cannot be read off directly.
ZIEGEMEYER Consulting has developed a solution as a bridge between XBRL and the reporting template view that departments are used to.
As a result, reporting specialists are able to monitor the XBRL report before their data is remitted to the Bundesbank [German Federal Bank] in the usual way. It is therefore also possible to make comparisons with previous reports – for example, to identify differences between two reference dates or to carry out regression tests when replacing versions of the reporting software.
The XBRL format is explained in the article “The bridge between XBRL and COREP/FINREP forms”.
XBRL Reader is a command line application. “xbrlread.exe” takes an existing XBRL file as input, converts it to a table in csv format and stores the csv in a new file.
XBRL Reader covers the Data Point Model (DPM) version 2.2.0 of European Banking Authority (EBA) with all of it’s modules:
- Common Reporting – Own Funds and Leverage (COREP)
- Large Exposures (LE)
- Liquidity Coverage (LCR)
- Stable Funding (NSFR)
- Financial Reporting (FINREP)
- Funding Plans (FP)
- Asset Encumbrance (AE)
Extensions to EBA XBRL made by national regulators are not in scope.
E.g. Deutsche Bundesbank added a header with contact name, phone number, email address, etc. The software will note a warning for each of these facts while all other EBA facts will still be converted into table format:
XBRL Reader processes an XBRL file with a size of 2 MB – which is typical for a COREP report – within two seconds.
An XBRL file of 20 MB will be processed in 15 seconds.
Current technical limitations
XBRL files must be utf-8 encoded. If your file is encoded differently, you can change the encoding standard with a text editor.
Namespace prefixes of your XBRL file must correspond to the prefixes proposed by EBA:
- Dimensions: “eba_dim”
- Domains: “eba_AP”, “eba_AS”, “eba_AT”, …
- Metrics: “eba_met” or “eba”
- Filing Indicators: “find”
- XBRL instance: “xbrli”
If your XBRL file uses different namespaces, you can search/replace them with the ones above in a text editor.
Fixes an error where XBRL could not be converted to csv when the special characters “&”, “<” or “>” were included in the name of a large exposure borrower in template C27.00/LE1 column 020.
There are some data points in Funding Plans that can’t be read at the moment and will issue a warning instead. These are all the data points in template P 02.06 - Structural Currency Mismatches. As well data points with dimension “Residence of Counterparty = Country of the reporting institution” are concerned, particularly all table rows for “resident borrowers”:
- P 01.01, rows 050, 060, 120, 130
- P 01.02, rows 040, 080
- P 02.07, rows 030, 040, 100, 110
- P 02.08, rows 030, 070
The background of this bug is that XBRL Reader classifies each dimension to be either a key dimension for an open axis or not to be a key dimension. This turned out to be not true for 2 out of 114 dimensions.
Dimension “Currency of the exposure (CUE)” is not implemented as a key dimension which will prevent data points from template P 02.06 to be read.
Vice versa dimension “Residence of Counterparty (RCP)” is implemented as key dimension which will cause the issues mentioned above where the member of this dimension is the “Country of the reporting institution”.
If you need this issue to be fixed, please contact me.
There is a package with skeleton instances for DPM version 2.0 available on an EBA webpage.
Choose the Large Exposure skeleton instance with file name “corep_le_con.xbrl” from the zip file provided there. It can be processed with XBRL Reader although there is one metric which will cause a warning because of a change in the Data Point Model between version 2.0 and 2.2.
XBRL Reader license
Copyright © 2018, ZIEGEMEYER Consulting
All rights reserved.
Redistribution and use in binary form, without modification, is permitted provided that the following conditions are met:
Redistributions in binary form must reproduce the above copyright notice, this list of conditions and the following disclaimer in the documentation and/or other materials provided with the distribution.
THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS “AS IS” AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT HOLDER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE, DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
Open source software licenses
XBRL Reader uses the Mercury libraries and runtime. See the file README in the installation package for copying permissions and further information.
Size: 5,3 MB
There also exists a version for Mac OS X. Please contact me, if you need it.
I would be glad to hear any kind of feedback about XBRL Reader – if you find it useful or if you miss some fuctionality.