ISO 5116-1:2021

Improving transparency in financial and business reporting — Harmonization topics — Part 1: European data point methodology for supervisory reporting ISO 5116-1:2021

Publication date:   Jul 30, 2021

Scope

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.