Community
The Financial Conduct Authority (FCA) has published a filing manual containing the rules and guidance for firms and software vendors when creating XBRL instance files for CRD IV common reporting (COREP) and financial reporting (FINREP).
The purpose of the manual is to provide UK-specific guidance and rules that are in addition to the European Banking Authority (EBA) filing rules upon which this is based. The FCA is clear that the EBA rules must be adhered to. The manual contains: · Filing Syntax Rules: · Instance Syntax Rules; · Content Related Rules: · Fact Related Rules; · Unit Related Rules; and · Additional Guidance
Related link: http://www.fca.org.uk/your-fca/documents/corep-finrep-reporting-filing-manual
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