Improving transparency in financial and business reporting — Harmonization topics — Part 1: European data point methodology for supervisory reporting
提高财务和商业报告中的透明度 - 协调主题 - 第1部分:欧洲数据点监督报告方法
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.