This glossary contains terms and abbreviations in the field of regulatory reporting. It should help you to get a quick and general overview of the respective terms.
The eXtensible Business Reporting Language (XBRL) is an open, web-based standard to interchange company, financial and registration information. It is compulsory for all of the reporting by the national authorities to the European Banking Authority (EBA) and is optional for the banks' reports to the national authorities. In Germany XBRL is compulsory for the banks reporting to the Deutsche Bundesbank.