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EIOPA implemented XBRL as the standard for reporting data submission between EIOPA and national competent authorities following a
decision of the Board of Supervisors on Collection of Information by EIOPA. The following products have been developed by EIOPA:
The Data Point Model is a structured representation of the data, identifying all the business concepts and its relations, as well as validation rules. The Data Point Model contains all the relevant technical specifications necessary for developing an IT reporting solution and is independent from the technical format.
The Solvency II XBRL Taxonomy implements the data items, business concepts, relations and validation rules described by the Data Point Model in the technical format of XBRL.
All the reporting requirements are translated into the Data Point Model and XBRL. The following technical implementation documents are the most relevant ones to be considered:
List of Validations: contains the list of validations to be fulfilled by the reports. The list is updated according to the Governance of Taxonomies releases and amended following a public consultation.
List of known issues: describes issues and provides solutions to be taken into account during the technical implementation. Mainly corrections in relation to the DPM and XBRL taxonomy.
Data Point Model Annotated templates and Dictionary: a structured representation of the data, identifying all the business concepts and its relations, as well as validation rules. The DPM contains all the relevant technical specifications necessary for developing an IT reporting solution, independent from the technical format.
XBRL Taxonomy and related artefacts (filing rules, documentation, etc.): implementing the data items, business concepts, relations and validation rules described by the Data Point Model in the technical format of XBRL.
XBRL standard and software solutions: implemented by external parties (XBRL International and software vendors) to provide the software solutions to meet the above defined requirements.
XBRL Taxonomy Releases
For planning purposes of the IT implementation, please refer to The Governance of Taxonomy Releases, schedule for 2018 (updated 06/12/2017) and the Taxonomy Roadmap (updated 06/12/2017).
As a general rule one taxonomy release per year is planned and aims to minimise the number of taxonomy publications. It is expected that in most of the years only one release will occur. However, in extraordinary circumstances, for example in years with a high degree of business changes or when a released taxonomy contains serious technical defects, a second, purely corrective release may be needed. As a precautionary measure, this potential release is included in the yearly schedule to aid planning.
Taxonomy version 2.2.0 includes the Public Disclosure Templates. However, this is only as an option for the undertakings to facilitate the preparation of the reports. The inclusion of these templates in the Taxonomy does not imply any changes in the Implementing Technical Standards regarding the format of disclosure and currently there is no intention to collect or publish these data in XBRL.
As announced the EIOPA decided to publish the 2.2.0 XBRL taxonomy hotfix due to the need of the issue number 123 described in the List of known issues which prevented the taxonomy from being correctly loaded in some tools. This hotfix contains also correction of other issues discovered so far in the taxonomy that keep backwards incompatibility of XBRL instance documents. However, even the hotfix is light and has limited impact on structures and mappings, due to the changes on validations and other implementation artefacts, the EIOPA requests to all users to update ALL the systems to use only this hotfix version and does not plan to support the original 2.2.0 taxonomy.
EIOPA has decided to plan to skip the 2.2.1 corrective release willing to use the 2.2.0 Hotfix till 2.3.0 is in place.
Data Point Models and XBRL Taxonomies
Release notes (HOTFIX version, see section IX)
The list of known issues (updated the 03-05-2018)
The list of validations (updated the 03-05-2018) and supporting syntax documentation
Data Point Model Dictionary and Annotated Templates
The detailed change log between 2.2.0 and 2.1.0
The detailed change log between 2.2.0 and 2.2.0 PWD
The Data Point Model Documentation
The package supporting Taxonomy 2.2.0
XBRL Taxonomy (as taxonomy package) (HOTFIX updated the 24-11-2017)
XBRL Taxonomy Documentation
Filing Rules for Solvency II Reporting
XBRL Test Instance documents and assertions test cases
The Data Point Model Database
Reporting special cases using the EIOPA Solvency II XBRL
Solvency II regulation foresees particular scenarios that require the reporting of data in special cases. These scenarios require a specific use of the taxonomy by the undertakings, national competent authorities and EIOPA.
There are at least three special cases:
- Special cases are foreseen in the Implementing Technical Standard, particularly for the resubmission of the following templates: S.30.01, S.30.02, S.30.03 and S.30.04. If reinsurance strategy changes materially after the reporting date of the last submission or if the renovation of the reinsurance contracts are performed later than the reporting date and before next 1 January, the information on this template shall be re-submitted when adequate.
- Special cases not foreseen in the Implementing Technical Standard need to follow the general approach of Article 35 of the Solvency II Directive. In this scenario an undertaking may be requested by a national competent authority to provide particular ad-hoc reports with a particular set of tables/cells.
- Empty submissions, potentially requested by a national competent authority due to a merger of companies or other extraordinary cases.
Undertaking that are affected by these special cases are required to use the so called 'special case' versions of the EIOPA Solvency II XBRL Taxonomy. For further instructions please refer to the relevant national competent authority and consult this document.
The above document needs to be used to report special cases with 2.0.1 and 2.1.0 Taxonomies, however please note that for the Taxonomy 2.2.0 version (the regular taxonomy) already provides means to include the special cases as described in the Basic information template (S.01.02, see
Annex II of the Implementing Technical Standard on Reporting).