Banking Supervision

COREP/FINREP Validation

Validate prudential and financial reports against EBA taxonomy. Comprehensive validation for banks and investment firms.

Start ValidatingxBRL-CSV Migration Guide

Moving to xBRL-CSV

The EBA has adopted the OIM CSV format for large-volume reporting from DPM 2.0. Validate your tables, metadata and package layout before you switch.

See xBRL-CSV support

What are COREP and FINREP?

COREP (Common Reporting) and FINREP (Financial Reporting) are the harmonised supervisory reporting frameworks published by the EBA. Credit institutions and investment firms use them to report prudential and financial data to their national competent authority - the ACPR in France, BaFin in Germany, and their equivalents across the EU.

Both frameworks are defined by the EBA Data Point Model (DPM) and published as XBRL taxonomies. Each release ships the templates, validation rules and dimensional structures your instance has to respect; the EBA Filing Rules then govern how that instance is built, packaged and submitted.

COREP

  • • Own funds, capital ratios and capital adequacy (CA templates)
  • • Own funds requirements for credit, market and operational risk
  • • Large exposures, leverage ratio and liquidity (LCR, NSFR)

FINREP

  • • Balance sheet, income statement and comprehensive income
  • • Breakdowns by instrument, counterparty sector and geography
  • • IFRS or national GAAP (nGAAP) reporting populations

Validation Features

Every check a supervisory submission has to pass, from taxonomy conformance to the EBA Filing Rules.

DPM Validation

Data Point Model compliance

xBRL-CSV Support

Validate both XBRL-XML instances and xBRL-CSV packages, the OIM format the EBA has adopted for large-volume reporting from DPM 2.0 onwards.

EBA Filing Rules

The full EBA Filing Rules set applied to your instance: entity identifiers, contexts, units, decimals, duplicate facts and file naming.

Package Structure

ZIP layout, report package manifest, folder and file naming conventions verified before your national competent authority rejects the submission.

Reporting and Format Roadmap

Where EBA reporting stands today, and what your submission pipeline needs to be ready for.

In force

XBRL-XML on the DPM in force

Quarterly COREP and FINREP submissions run on the DPM release applicable to the reference date, filed as XBRL-XML instances to your national competent authority.

Q4

Prepare for the next taxonomy release

Every EBA framework release changes templates, validation rules and dimension members. Re-run last quarter's instance against the new taxonomy before a live submission depends on it.

Q1

xBRL-CSV cut-over window

The EBA has adopted xBRL-CSV for large-volume reporting. Plan the switch of your generation and packaging chain, and confirm the exact cut-over date with your national competent authority.

Next

DPM 2.0 and beyond

DPM 2.0 refactors the model behind the taxonomies and makes xBRL-CSV the default carrier for the largest frameworks. Keep both formats under validation through the transition.

Common COREP/FINREP Rejections

The issues that send most submissions back from the national competent authority.

eba.v.001

Decimals or precision inconsistent with the reported value

eba.v.002

Cross-table inconsistency: linked cells disagree between templates

eba.v.003

Invalid dimension member for the reported datapoint

eba.v.004

Reporting period misaligned with the reference date

Browse all EBA error codes

COREP/FINREP Questions

What is the difference between COREP and FINREP?

▼
COREP covers prudential data: own funds and capital ratios, own funds requirements for credit, market and operational risk, large exposures, leverage and liquidity. FINREP covers financial data: balance sheet, income statement and the accompanying breakdowns. Both are EBA frameworks, share the same Data Point Model and are filed as XBRL, but they answer different supervisory questions and do not have the same reporting population.

Who has to report FINREP?

▼
FINREP applies to institutions reporting on a consolidated basis under IFRS, with national competent authorities extending it to national GAAP (nGAAP) filers and, at reduced scope, to smaller institutions. The exact population, frequency and level of detail depend on your authority's implementation, so confirm your templates with the ACPR, BaFin or your local supervisor.

Which taxonomy version should I file against?

▼
The version tied to your reference date, not the newest one published. The EBA keeps several framework releases live at the same time because reporting periods overlap, and filing a period against a taxonomy that only applies from a later date is one of the most common causes of outright rejection.

What are the EBA Filing Rules?

▼
A document published alongside each taxonomy release that constrains how an instance must be built: entity identifiers, context and unit construction, decimals, duplicate facts, permitted file names and package layout. Taxonomy conformance alone is not enough - an instance can be valid XBRL and still be rejected for breaking a filing rule.

Do I have to move to xBRL-CSV?

▼
The EBA has adopted xBRL-CSV, the Open Information Model CSV format, for large-volume reporting from DPM 2.0 onwards, so filers of the biggest frameworks will move. It replaces a single large XML instance with a set of CSV tables plus a JSON metadata package, which handles volume far better. Timing follows the EBA release calendar and your national competent authority, so check both before planning the switch.

Can Xerify validate before I submit to my authority?

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Yes. Upload an XBRL-XML instance or an xBRL-CSV package and Xerify runs taxonomy conformance, the DPM assertion set, the EBA Filing Rules and cross-table consistency, then returns each issue with its rule code and the datapoint it came from - the same checks your supervisor's gateway applies.

Validate COREP/FINREP Reports

Catch errors before submission to your national competent authority

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