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Un nuovo linguaggio per il business reporting e l'analisi finanziaria: l ...

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1.1. I benefici dell’XBRL: l’applicazione<br />

<strong>per</strong> Bas<strong>il</strong>ea II<br />

Didactic model for explanatory purposes only<br />

Basel II<br />

XBRL implementation<br />

COREP<br />

XBRL<br />

(National)<br />

Basel II<br />

Bank<br />

COREP<br />

XBRL<br />

(Europe)<br />

Su<strong>per</strong>visor<br />

Internet<br />

Bank o<strong>per</strong>ations,<br />

controls….<br />

Errors<br />

Errors<br />

Presentation,<br />

Analysis…<br />

Risk Management<br />

IS Su<strong>per</strong>visory<br />

Basel II<br />

App.<br />

to<br />

XBRL<br />

from<br />

XBRL<br />

Basel II<br />

App.<br />

O<strong>per</strong>ations<br />

Counterparties<br />

Collateral<br />

…<br />

Report<br />

----------<br />

----------<br />

----------<br />

XBRL core<br />

Report<br />

----------<br />

----------<br />

----------<br />

Reports<br />

Other data<br />

…<br />

…<br />

F<strong>il</strong>e Transfer (National)<br />

12|23

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