[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-249002-105":53,"doc-detail-249002-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","data-point-modelling-and-xbrl-june-2023-discussion-paper","Data Point Modelling and XBRL - June 2023 Discussion Paper","","Data Point Modelling (DPM) and XBRL have been jointly used in European banking and insurance supervisory reporting for more than a decade, converting spreadsheet requirements into validated taxonomies and analytics-friendly datasets. Proposed “DPM 2.0” changes under EBA and EIOPA aim to formalize parallel DPM assertions and explicitly expose DPM internal identifiers in the new XBRL-CSV filing format. This shift raises concerns about a “single source of truth,” increased costs, and confusion across national competent authorities and reporting entities.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/data-point-modelling-and-xbrl-june-2023-discussion-paper/249002/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/data-point-modelling-and-xbrl-june-2023-discussion-paper/249002.png","ImageObject",442,249,{"name":88,"@type":89},"Asher","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What problem are DPM and XBRL addressing in supervisory reporting?","Question",{"text":108,"@type":109},"DPM identifies and deduplicates data cells from spreadsheet requirements, then supports conversion into standardized XBRL taxonomies. XBRL enables exchange, collection, validation, and downstream analysis of complex regulatory datasets.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What changes are proposed under “DPM 2.0”?",{"text":113,"@type":109},"EBA and EIOPA propose a parallel definition language under the name “DPM 2.0,” formalizing DPM assertions and, for the first time, explicitly using DPM notation inside XBRL taxonomies for updates tied to the XBRL-CSV format.",{"name":115,"@type":106,"acceptedAnswer":116},"Why could exposing the DPM internal identifier be controversial?",{"text":117,"@type":109},"Using the DPM-ID, described as an internal database identifier without grouping or semantic information, is expected to offer limited value for national competent authorities and reporting entities. The document anticipates increased costs and confusion as a result.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},249002,1789249168,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":76},687197207639,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Data Point Modelling and XBRL  \nPart of the same supervisory reporting Information Supply Chain or competitive formats?  \nXBRL and DPM have coexisted in both bank and insurance supervisory reporting in Europe for over 10 years. Recent proposed changes are however set to generate conflict between DPM and XBRL. Under the name‘DPM 2.0’, EBA and EIOPA are proposing to create a parallel definition language to the XBRL rules, plus for the first time, the DPM notation is being explicitly used in the XBRL taxonomies as part ofan update to use the new XBRL-CSV format. The formalisation of the new DPM assertions creates a‘single source of the truth’issue. The use of the DPM-ID, an internal database identifier, with no grouping or semantic information, offers little value to NCAs or reporting entities in terms of optimising the generation or validation of XBRL reports. The result is expected to be increased costs and confusion within the NCAs and the thousands of banks and insurers that have heavily invested in XBRL.  \nDPM and XBRL: An Overview  \nXBRL (eXtensible Business Reporting Language) has become the standard for the exchange of complex business data, primarily for regulatory reporting, i.e., where a market regulator like the European Banking Authority (EBA) collects data for the European Capital Requirements Directive (CRD) from all banks in Europe. However, most people will be unfamiliar with Data Point Modelling (DPM) . ISO describes the DPM model as‘…a logical model oriented to data with business meaning and based on the Multidimensional Data Model (MDM) and in which the information requirements of European supervisors are reflected’.  \nFor banks, CRD defines a set of predefined data reporting requirements commonly represented in tables. These are initially described in a spreadsheet so that business users can understand and review them. However, spreadsheets represent a very poor way to describe complex and large datasets and then resolve them into a consistent model, hence DPM notation was invented.  \nThe DPM methodology is used to identify the individual data cells in spreadsheet templates, and then to deduplicate and model the dataset. The DPM output is then converted into a‘standards-based’, XBRL Taxonomy for collecting data from numerous banks, each with its own different source systems and local storage mechanisms. The XBRL reports are collected and validated by the local country National Competent Authorities (NCAs) using certified XBRL validation engines and the data is loaded into analysis systems. The same reports are also shared with the EBA and the European Central Bank (ECB) to provide a common dataset for banking supervision and monitoring.  \nXBRL and DPM have been used for their specific roles in the EBA for over 10 years and delivered high-quality data for analysis. A similar system has been deployed by the European Insurance and Occupational Pensions Authority (EIOPA) for the supervision of the insurance market. However, recently proposed changes included under the name‘DPM Refit’, now dubbed‘DPM 2.0’, are the formalisation of a parallel set of definitions of the rules that are meant to check the quality of the data and for the first time, the EBA is proposing to  \nUBPartner, DPM and XBRL – June 2023. All Rights Reserved.  \nexplicitly expose its DPM internal identifier in the new XBRL-CSV filing format. EIOPA has yet to decide which XBRL-CSV format they will use for the Solvency and Pension Fund collection system.  \nWhy is the EBA mixing up the roles? What are the effects on the reporting framework? These questions are the focus of this article. Future articles will discuss how the XBRL specifications can be improved to fully meet the data modelling requirements of reporting systems like the EBA’s and EIOPA’s in XBRL.  \nA Brief History  \nThe use of XBRL has become widespread among European financial market supervisors, starting with the EBA’s common prudential reporting framework (Basel/CRD) and swiftly follow","cbCaisYDiTARwWkB","https://ap.wps.com/l/cbCaisYDiTARwWkB","pdf",129197,7,"English","# DPM and XBRL: An Overview\n## Background and role of DPM\n## How XBRL reports are collected and validated\n# Why the EBA is mixing up the roles\n## Expected effects on the reporting framework\n# A Brief History\n## Evolution of XBRL in Europe\n## Development and ISO recognition of DPM\n## DPM notation and cell-based rules","[{\"question\":\"What problem are DPM and XBRL addressing in supervisory reporting?\",\"answer\":\"DPM identifies and deduplicates data cells from spreadsheet requirements, then supports conversion into standardized XBRL taxonomies. XBRL enables exchange, collection, validation, and downstream analysis of complex regulatory datasets.\"},{\"question\":\"What changes are proposed under “DPM 2.0”?\",\"answer\":\"EBA and EIOPA propose a parallel definition language under the name “DPM 2.0,” formalizing DPM assertions and, for the first time, explicitly using DPM notation inside XBRL taxonomies for updates tied to the XBRL-CSV format.\"},{\"question\":\"Why could exposing the DPM internal identifier be controversial?\",\"answer\":\"Using the DPM-ID, described as an internal database identifier without grouping or semantic information, is expected to offer limited value for national competent authorities and reporting entities. The document anticipates increased costs and confusion as a result.\"}]","Data Point Modelling and XBRL - June 2023 Discussion Paper | PDF"]