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General description of the XBRL standard

XBRL (eXtensible Business Reporting Language) is designed to describe financial information, such as financial statements and accounting data, in electronic form. The key objective of the XBRL implementation is to reduce costs as well as to improve data accuracy and reliability.

The European Banking Authority (EBA) recommends the use of XBRL standard in regulatory reporting in order to harmonize IT standards.




23 March 2017

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