ISO/WD 5116-1

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

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.