The Banking taxonomy is extension to the core Indian XBRL C&I (Commercial and Industrial) taxonomy. The banking specific elements have been added to the core schema. The Schema file contains all the element declarations along with their XBRL properties (including the elements of C&I taxonomy). The references to authoritative texts for the banking elements are mentioned separately.

Around 1200 elements (including Abstract elements) have been additionally defined for banks.

Extended links (logical groups of information elements) have been defined separately for banks, to meet the reporting structure of banks. For Balance Sheet itself there are four different extended links for defining the calculation relationships. The first extended link defines the overall calculation relationship, while the other three model the alternative calculations of certain elements. (These are the areas wherein ‘dimensions’ as a data model approach could have been used, but have been currently handled using extended links). For statement of profit and loss and Cash Flow Statement there is only one extended link each. There is a separate extended link for the Quarterly reporting adhering to the requirements of Clause 41 of Listing Agreement.

In case of non-GAAP elements, there are two extended links. One extended link describes the general accounting policies and disclosures required as per accounting standards or other statute. For the disclosure as particularly specified by Banking Regulation Act and other RBI circulars, a separate extended link has been defined as well.