The Banks’ Integrated Reporting Dictionary (BIRD) is a collaborative project between central banks of the European System of Central Banks and commercial banks. The aim of the dictionary is to support reporting agents in preparing datasets for transmission under the respective reporting frameworks to which they are subject.
The BIRD is made available for public purposes only. It does not constitute any type of professional advice to users, nor any official interpretation of any reporting requirement. The information it provides must not be understood as binding, or otherwise legally relevant concerning compliance with reporting obligations. The BIRD does not affect, amend or replace the responsibilities of reporting agents towards the authorities to which they provide statistical information. Reporting agents remain fully responsible for organising their internal reporting systems and ensuring the correctness of their reports to the authorities.
The project sponsors shall not be liable for any gap, error or inaccuracy in the content of BIRD, or for any action taken in reliance thereon including, without limitation, any reference made in contractual agreements. They expressly disclaim all warranties, expressed or implied, as to the accuracy of any of the content provided or as to the merchantability or fitness of the content provided in the BIRD.
The project sponsors do not endorse, or take responsibility for any replication of the content of BIRD, or any other form of redistribution.
BIRD users may make free use of the information obtained directly from it. The original content of BIRD cannot be changed, however the content may be used for the creation of new products and the commercial use thereof. Whenever re-using the content of BIRD for the creation of a new product the source ‘BIRD’ must be quoted correctly. Where the information is incorporated in documents that are sold (regardless of the medium), the natural or legal person selling the information must inform buyers, both before they pay any subscription or fee and each time they access the information taken from this wiki, that the information may be obtained free of charge through the BIRD wiki.