TALKING BIRS
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Banks’ Integrated Reporting Dictionary (BIRD)
This relates to a data dictionary which describes data elements on their granular level and defines them in a standardised way. This may also include transformation rules, such as calculation of result data based on other individual data. BIRD should establish a common language for data within the European banking sector. The common language should then be referenced in the reporting requirements from the regulator.
www.bankinghub.eu/banking/finance-risk/erf-bird-sdd-proposal-ecb-future-development-reporting