Irish Central Bank releases new XBRL Taxonomy and Guidance
The Central Bank of Ireland has published its latest XBRL Taxonomy, version 2.1. It forms part of the Bank’s updated reporting requirements for Electronic Money Institutions (EMIs) and Payment Institutions (PIs). The CBI is transitioning the reporting format for these institutions from web form to XBRL for quarterly accounts and supplementary returns, in line with a wider move by the Bank toward the use of XBRL. Alongside the XBRL Central Bank of Ireland Taxonomy 2.1 itself, a range of guidance notes and example files have also been made available.