Date: 2016-01-29Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Implementing Decision (EU) 2016/120 of 28 January 2016 on the identification of the extensible Business Reporting Language 2.1 for referencing in public procurement (Text with EEA relevance)
Executive Summary:
This Commission Implementing Decision identifies the eXtensible Business Reporting Language 2.1 (XBRL 2.1) as eligible for referencing in public procurement. This decision supports the Digital Single Market strategy by promoting interoperability and competition in ICT solutions. The decision was adopted on January 28, 2016, and will take effect twenty days after its publication in the Official Journal of the European Union.
Key Points / Main Content:
* **Purpose:** To identify XBRL 2.1 as an ICT technical specification eligible for referencing in public procurement.
* **Background:**
* Regulation EU No 1025/2012 allows the Commission to identify relevant ICT technical specifications.
* The European multistakeholder platform on ICT standardisation gave a positive recommendation for XBRL 2.1.
* **XBRL 2.1 Details:**
* Technical specification for digital business reporting, managed by XBRL International.
* Aims to improve reporting in the public interest.
* Streamlines data preparation for business and financial reports and automates data collection.
* **Decision:**
* XBRL 2.1 is identified as eligible for referencing in public procurement.
* **Effective Date:** This decision enters into force twenty days following its publication in the Official Journal of the European Union.
Impact Analysis:
* **Public Administrations:**
* *Impact:* Can reference XBRL 2.1 in public procurement, which promotes interoperability and avoids vendor lock-in.
* *Action Required:* Consider XBRL 2.1 when procuring hardware, software, and IT services to ensure interoperability and encourage competition.
* **Companies and Producers of Financial Data:**
* *Impact:* XBRL 2.1 streamlines the preparation of business and financial reports for internal and external decision-making.
* *Action Required:* Can automate data collection processes by using XBRL 2.1.
* **ICT Solution Providers:**
* *Impact:* Increased competition to supply interoperable ICT solutions.
* *Action Required:* Ensure solutions are interoperable with XBRL 2.1 to compete in public procurement processes.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
European Commission: An institution of the European Union, responsible for proposing legislation, implementing decisions, upholding the EU treaties and managing the day-to-day business of the EU.
Treaty on the Functioning of the European Union: One of the primary treaties of the European Union, detailing the organization and operation of the EU.
Regulation EU No 1025/2012: A regulation of the European Parliament and of the Council on European standardisation.
European Parliament: The parliamentary body of the European Union.
eXtensible Business Reporting Language 2.1: A technical specification for digital business reporting (XBRL 2.1).
Digital Single Market: A European Commission initiative to create a single market for digital technologies across the EU.
Brussels: The capital of Belgium and a major administrative centre for the European Union, where the decision was made.
29.1.2016 EN Official Journal of the European Union L 23/77
COMMISSION IMPLEMENTING DECISION (EU) 2016/120
of 28 January 2016
on the identification of the extensible Business Reporting Language 2.1 for referencing in public
procurement
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 1025/2012 of the European Parliament and of the Council of 25 October 2012
on European standardisation, amending Council Directives 89/686/EEC and 93/15/EEC and Directives 94/9/EC,
94/25/EC, 95/16/EC, 97/23/EC, 98/34/EC, 2004/22/EC, 2007/23/EC, 2009/23/EC and 2009/105/EC of the European
Parliament and of the Council and repealing Council Decision 87/95/EEC and Decision No 1673/2006/EC of the
European Parliament and of the Council (1), and in particular Article 13(1) thereof,
After consulting the European multi-stakeholder platform on ICT standardisation and sectoral experts,
Whereas:
(1) Standardisation plays an important role in supporting the Europe 2020 strategy, as set out in the Communication
from the Commission entitled ‘Europe 2020: A strategy for smart, sustainable and inclusive growth’ (2). Several
flagship initiatives of the Europe 2020 strategy underline the importance of voluntary standardisation in product
or services markets to assure the compatibility and interoperability between products and services, foster techno
logical development and support innovation.
(2) The completion of the Digital Single Market is a key priority for the European Union as highlighted in the
Communication from the Commission entitled ‘Annual Growth Strategy 2015’ (3). The Commission in its
Communication on a Digital Single Market Strategy for Europe (4) highlighted the role of standardisation and
interoperability in creating a European Digital Economy with a long-term growth potential.
(3) In the digital society standardisation deliverables become indispensable to ensure the interoperability between
devices, applications, data repositories, services and networks. The Communication from the Commission entitled
‘A strategic vision for European standards: moving forward to enhance and accelerate the sustainable growth of
the European economy by 2020’ (5) recognises the specificity of standardisation in the field of information and
communication technologies (ICT) where solutions, applications and services are often developed by global ICT
Fora and Consortia that have emerged as leading ICT standards development organisations.
(4) Regulation (EU) No 1025/2012 aims at modernising and improving the European standardisation framework. It
establishes a system whereby the Commission may decide to identify the most relevant and most widely accepted
ICT technical specifications issued by organisations that are not European, international or national standardis
ation organisations. The possibility of using the full range of ICT technical specifications when procuring
hardware, software and information technology services will enable interoperability between devices, services and
applications, will help public administrations to avoid lock-in that occurs when the public procurer cannot
change a provider after the expiration of the procurement contract because using ICT proprietary solutions, and
will encourage competition in the supply of interoperable ICT solutions.
(5) For the ICT technical specifications to be eligible for referencing in public procurement they must comply with
the requirements set out in Annex II to Regulation (EU) No 1025/2012. Compliance with those requirements
guarantees the public authorities that the ICT technical specifications are established in accordance with the
principles of openness, fairness, objectivity and non-discrimination that are recognised by the World Trade
Organisation in the field of standardisation.
(1) OJ L 316, 14.11.2012, p. 12.
(2) COM(2010) 2020 final of 3 March 2010.
(3) COM(2014) 902 final of 28 November 2014.
(4) COM(2015) 192 final of 6 May 2015.
(5) COM(2011) 311 final of 1 June 2011.L 23/78 EN Official Journal of the European Union 29.1.2016
(6) The decision to identify the ICT specification is to be adopted after consultation of the European multi-
stakeholder platform on ICT standardisation set up by Commission Decision 2011/C-349/04 (1) complemented
by other forms of consultation of sectoral experts.
(7) On 26 February 2015, the European multi-stakeholder platform on ICT standardisation evaluated the eXtensible
Business Reporting Language version 2.1 (XBRL 2.1) against the requirements set out in Annex II to Regulation
(EU) No 1025/2012 and gave a positive advice to their identification for referencing in public procurement. The
evaluation of XBRL 2.1 was subsequently submitted to consultation of sectoral experts that confirmed the
positive advice to its identification.
(8) XBRL 2.1 is a technical specification for digital business reporting, managed by a global not for profit
consortium, XBRL International. The consortium is made up of approximately 600 public and private sector
organisational members from around the world. The goal of this consortium is to improve reporting in the
public interest.
(9) XBRL 2.1 can be applied to a very wide range of business and financial data. It streamlines the preparation of
business and financial reports for internal and external decision making. By using XBRL 2.1, companies and
other producers of financial data and business reports can automate the processes of data collection.
(10) The XBRL 2.1 should therefore be identified as ICT technical specification eligible for referencing in public
procurement,
HAS ADOPTED THIS DECISION:
Article 1
The eXtensible Business Reporting Language version 2.1 is eligible for referencing in public procurement.
Article 2
This Decision shall enter into force on the twentieth day following that of its publication in the Official Journal of the
European Union.
Done at Brussels, 28 January 2016.
For the Commission
The President
Jean-Claude JUNCKER
(1) Commission Decision 2011/C-349/04 of 28 November 2011 setting up the European multi-stakeholder platform on ICT standardis
ation (OJ C 349, 30.11.2011, p. 4).