DPM_Help

Go to the main page / Ir a la página principal
Ir a la página de ayuda en español

How it works


In order to simplify as much as possible the information to be submitted to the Bank of Spain, we are using the same Excel templates that the Bank of Spain (BdE) itself has already published.

To these templates we add internally our easyESEF DPM engine and a small dashboard. Select the module to be exported, enter its entity number and closing date, fill in your figures (or zeros) in the corresponding cells (hidden or empty sheets, rows, columns and cells are ignored), export the XBRL file and that’s it!

Please validate the file in the online validator managed by the Bank of Spain (BdE), and you are ready to submit it.

The product has CSV file export/import for interfacing with your IT installation, and utility functions such as emptying all cells or setting them to default values, or various other functions. See detailed description below.

XBRL Certified Software logo

easyESEF Ltd. is focused on the development of XBRL software (file format required by financial supervisors in Europe), and has software Certified by XBRL Internacional

Installation and security

The product does not require installation or an Internet connection. Simply download it onto a Windows computer (also Windows over Apple Mac) and open the program. Normally Windows will ask you for security permission to run the program. If the computer asks for permission to run Excel macros, with a message like «all the macros may be disabled»: In Windows, open the file explorer «File Explorer», select the file, open its properties, right-click on «Show more options», select «Properties» and click on «Unblock» at the bottom.

The Excel template does not require any installation or Internet connection. Simply download it from this website on a Windows computer (MacOS on request) and open the program. Normally Windows will ask you for security reasons to expressly authorize the execution. If the computer asks for permission to run Excel macros, with a message like «all the macros may be disabled» (las macros se ha deshabilitado), then open the File Explorer, select the file, open its properties, and with the right button go to «Show more options», select «Properties» and click on «Unblock» at the bottom.

The Excel template works without any connection. Therefore, there can be no information leaks. The only (optional) Internet connection of the product is a hyperlink to display precisely this Help page, but you can print or download it beforehand to avoid any Internet connection. For total security, you can run the Excel workbook on a Windows computer completely isolated from your corporate network (segmentation): You will only need to transfer the .xbrl files (and .csv if you use them) with a USB stick, or by any e-mail.

The software is a VBA macro inside an Excel workbook, using exclusively standard Microsoft resources. It does not require auxiliary files, code libraries or any kind of installation, in order to minimize residual security risks on the computer where it is executed. The VBA macro is obfuscated against reverse reengineering, but is reviewable under Confidentiality Agreement.

The absence of virus in each Excel is checked in this easyESEF DPM list of virustotal.com, where the SHA-256 hash code of the file, its download URL and its analysis by a battery of about 90 different antiviruses, practically all of the market. The Excel .xlsb file and its corresponding compressed .zip file are different files and are treated separately. You can click on any URL to analyse it again: in a few seconds the result is displayed. Note that there are false positives, which are triggered by any type of Excel macro, from BitDefender and G-Data for .xlsb and from TrendMicro for .zip.

After downloading each Excel easyESEF DPM, it is recommended that you re-check the SHA-256 hash code (unique to each file: it is impossible to create another file that produces the same SHA-256), as well as the absence of viruses by uploading the file back to virustotal.com. This is the ultimate guarantee of authenticity and integrity, thus eliminating the risk of malware injection during download, on the web, or at any other point. You can also upload the easyESEF DPM Excel file to virustotal.com afterwards to check it again for viruses. As the file will have changed during use, the SHA-256 hash code will already be different, and is therefore ignored. We recommend sending any URL or file to virustotal.com for preventive analysis before use in the client environment. The analysis is free, fast, easy, complete and anonymous. virustotal.com is a Google company.

Taxonomy, module, statement, Excel template

The Banco de España (BdE) specifies the financial information required from supervised entities, which depends on the type of entity.

The BdE periodically updates the technical document I.E 2008.02 «Rules for the presentation and telematic transmission of financial statements in accordance with the XBRL standard and other financial documentation», with a section for each «Taxonomy».

A «Taxonomy» describes a type of financial information required, and is composed of modules to be reported. Each module has several statements (identified by four digits 0000-9999). The basic unit of information to be submitted to the BdE is a file (XBRL) with the statements of a single module.

For each Taxonomy, the BdE specifies the «Information to be submitted» (Excel workbook where each status is represented in one or more templates), the «Correlations and checks» (PDF document) and optionally other documentation. See for example «CMR reserved statements (Circular 4/2021) on conduct and complaints».

At easyESEF, to simplify the preparation of the information to be sent to the BdE, for each Taxonomy we take the Excel workbook published by the BdE, and we add our easyESEF DPM engine internally, and a small dashboard. All you have to do is fill in your figures and data, and export the file (XBRL). Check the file in the Bank of Spain’s online validator, and you are ready to submit it.

As it is an Excel workbook, you can use any traditional mechanism: copy-and-paste, flat file, database connection, etc. It also has an integrated CSV flat file utility to interface with the Customer Information System. The only restriction is that you cannot change the row and column coordinates of the data cells, nor the names of the template sheets.

Actually, you don’t need to know anything about XBRL, as the easyESEF DPM engine takes care of everything, just as you don’t need to know anything about HTML while reading this very page, which interestingly enough is written in HTML. To build the XBRL taxonomies we use the Data Point Model (DPM ISO 5116) methodology, created by the BdE and adopted by the European Banking Authority, with easyESEF experts as an active part of the project.

Índice (index) sheet

It is on the «Indice» (index) sheet. The first line is the description of the BdE section (Taxonomy) and a hyperlink to the BdE documentation of the taxonomy, with the «Information to be submitted» and the «Correlations and checks«.

List of templates (left side, columns A-D)

This is the list of all Taxonomy Excel templates, grouped by each Taxonomy Module. Each row has a hyperlink to the Excel template, the statement number (a statement can have several templates), a Declarar/Borrar/Ignorar (Declare/Delete/Ignore) field, and the template description.

In Excel, there are only displayed the template sheets of the active module currently selected on the right-hand side, column F, row 10 onwards.

The Declarar/Borrar/Ignorar (Declare/Delete/Ignore) field (column C) indicates which states are exported or marked in the XBRL file (see 3.6 Declared states (Estados declarados) in IE.2008.02).

  • Declarar (hay datos, o es obligatorio aunque no haya datos) / Declare (data is present, or mandatory even if no data is present): The text «Declarar» is automatically set if that state has data to be exported (non-empty cells). THE USER CAN EXPLICITLY TYPE «Declarar» (even if no data is present) so that in the XBRL file to be exported there is a mark that indicates to the BdE that the entity is obliged to declare the state, but that it has no data to declare.
  • Borrar (un estado que ya ha sido declarado al BdE) / Delete (a statement that has already been declared to the BdE): THE USER MUST EXPLICITLY TYPE «Borrar» so that the XBRL file to be exported is marked to indicate to the BdE that this statement, which had already been declared in a previous submission, is now to be deleted.
  • Ignorar (aunque haya datos) / Ignore (even if data is present). THE USER CAN EXPLICITLY TYPE «Ignorar» so that the statement and its data are completely ignored, and not included in the XBRL file to be exported.
  • (empty, blank): The statement does not belong to the active module, or neither has data nor is it to Declarar/Declare or Borrar/Delete. It is ignored as if «Ignorar/Ignore» had been set.

Dashboard (right side, columns F-J)

Entitdad (Entity): Four-digit code assigned by the BoE to the reporting entity.

Presentadora (Filer): Four-digit code assigned by the BoE to the entity filing on behalf of another reporting entity. If not applicable, leave blank.

Fecha de cierre (Closing date): Last day of the reporting period, in YYYYY-MM-DD format.

Agrupación (Grouping): Individual or IndividualConInstrumental or GroupConsolidated or SubgroupConsolidated (Individual or Individual with Instrumentality or Consolidated Group or Consolidated Subgroup)

Nombre del fichero (File name): If left blank, a standard file name will be used when exporting the file. The standard name consists of the entity number, the taxonomy, the module, the closing date, the date and time of creation, and the file type (.xbrl or .csv). The path is included.

Activar un módulo (Activate a module): Each XBRL file to be exported has statuses of one and only one module. When the selected module is activated, its Excel templates are shown and the templates of the other modules are hidden.

Exportar el fichero XBRL (Export XBRL file): Only the active module is exported. Template sheets, rows and columns that are hidden, and cells that are empty, are ignored. If basic errors are detected, it displays them a few rows down. It has to be validated in the BdE test environment (see below under Checks) to check that everything matches, and only then can it be submitted.

Exportar el fichero XBRL (Export the XBRL file): Only the template sheets of the active module are exported. Template sheets, rows or columns that are hidden, and cells that are empty, are ignored. Flagging of states to «Declarar» (Declare) and, if applicable, of states to «Borrar» (Delete) is included.

If errors are detected when exporting, they are displayed a few rows down. The XBRL file must always be validated in the BdE’s test environment (see below under Validation) to confirm that everything matches, and only then can it be submitted.

To send the XBRL file to the BdE, it must be compressed in a .zip file, making sure that there is NO hyphen «-» in the file name (for example, in the date within the file name). As a utility, at the same time that the .xbrl file is exported, the same file is also exported as a compressed .zip file, but with the hyphen «-» changed to underscore «_» to avoid errors when sending it to the BdE.

Amounts and other monetary quantities expressed in:

  • Miles (Thousands): Makes reading more comfortable as it has three digits less, and is the usual way to represent Euros and other currencies. Excel will manage all amounts as thousands. The program will automatically transform them to units when exporting to XBRL.
  • Unidades (Units): In IT it is easier to import (or copy-paste) amounts in units. But with those three final digits it reads worse. As the calculations are done in thousands, the precision to units of the last three digits is ignored.

So it is an option for the visual comfort of the user, because the XBRL file inside is always in units. In many financial institutions (including the BdE), it is customary to display in thousands.

Exportar / importar fichero CSV (Export / import CSV file): All the Excel cells of the active module are exported to a CSV file, or the records that correspond to the active module’s cells are imported from a CSV file.

The CSV is a flat file, of code-value type, to interface with the entity’s information system. The CSV (Comma Separated Values) format is widespread and very simple. It is a UTF8 coded file, with an indefinite number of records, separated by LF (decimal 10 hex 0A) line breaks.

Within each record, there are two fields, Key and Value, in this order, which are separated by:

  • Coma (Comma) (decimal 44 hex 2C)
  • Punto y coma (Semicolon) (decimal 59 hex 3B)
  • TAB tabulador (tab key) (decimal 9 hex 9)
  • Sistema Windows system (see in Excel advanced options, thousands separator)
  • The  20 primeros caracteres  (first 20 characters) are the key (filled with spaces) and the rest of the record contains the value.

CSV key: When importing/exporting the CSV file, each Excel cell has up to four keys defined in the TablaCSV sheet, which are not repeated and which identify it univocally:

  • Coordenadas (Coordinates): They identify the cell in Excel notation as ssss!cr where ssss is the name of the template (Excel sheet), c is the letter of the column and r is the number of the row. It could change along the modifications that the BoE may make to that template.
  • Estado # Cardinal (Statement # Cardinal): This is a number used by the BdE in the format eeeecccc where eeee is the statement number and cccc is the cardinal number of the cell (it comes on its left, in blue background). When repeated by countries, currencies or others, the program repeats the same cell several times, and the format is then eeeerrrccccc where rrr is the repetition number. This code is very stable, as it does not change when the BdE updates it.
  • # Ordinal: It is the consecutive number of the cell in that taxonomy (BdE section), and it is already assigned by the easyESEF_DPM program. If the BdE modifies any template, it changes from there on.
  • Código de usuario (User code). You can freely assign, in the TablaCSV sheet, the unique code you want to each cell. It is very useful to simplify the interface if the computer system already has a pre-established coding.

CSV file options: You determine whether only the cells that have a value are imported/exported, not exporting the empty cells or not importing the records whose value is empty. Otherwise, all the Excel cells are exported and all the records in the file are imported (always within the active module). It is also determined whether the first record in the CSV file is a header row, informative, and without data.

Vaciar todas las celdas (Empty all cells): Clears each and every cell of each and every template (Excel sheet), of each and every module, regardless of which is the active module.

Celdas a valores por defecto (Cells to default values): Identical to Vaciar todas las celdas (Empty all cells), only that each cell is set to its Estado # Cardinal (Statement # Cardinal) instead of clearing it.

Importar fichero CSV, Vaciar todas las celdas, Celdas a valores por defecto (Import CSV file, Empty all cells and Cells to defaults) are non-recoverable functions. Before executing them, make a copy of Excel, or export all modules with data to CSV files.

Licencia (License): This is an alphanumeric code that the supplier assigns to each Entity to be able to use the Excel templates until the end of the contract period. Each Excel template to be downloaded comes with a license that lasts for the duration of the demo period and is valid for any Entity.

Template Sheet

The Excel template sheets are those published by the BdE in the «Information to be submitted» files, with minor editing adjustments.

The header is the first two rows are edited by easyESEF, to adjust the description of the template, its name as an Excel page, the state to which it belongs, whether the amounts are in € thousands or in € units, and the hyperlinks to the Index and the Help.

The body is a double-entry table, where each data cell is at the intersection of a header row and a header column (both in brown) whose concatenation describes the contents of the cell. Each cell has on its left its cardinal, which is four digits on a blue background.

Validation

The BdE publishes the .PDF «Correlaciones y Cuadres» (Correlations and checks) where it indicates the template matching rules in pseudocode. For example, for the template CR_1-1.a Claims received [Statement 7728], the validation v122 indicates {c0001} = sum({c[0002, 0003, 0005, 0006]}) and means that the value of the cell with cardinal 0001 has to be equal to the sum of the values of the cells with cardinal 0002, 0003, 0005 and 0006. In Excel (by coordinates) it would be C8 = C9 + C10 + C12 + C13, but, if any row or column is added or removed, the coordinates would change and all the squares would have to be redone. In natural language it would be quite verbose: For claimants that are households of the non-business type, Assets must coincide with the sum of Loans with real estate collateral plus Loans with collateral plus Loans without collateral (including credit cards) plus Renting of movable assets.

The BdE offers to the declaring entities an online validation service to check that the XBRL file complies with the rules, before formally submitting it. As the validation rules sometimes depend on the period, which can change the most, and as the BdE already offers it free of charge, it is the most practical, and therefore its implementation in the easyESEF DPM engine has been omitted.