2026-05-04 Changes to Filing Indicator validation with the introduction of xBRL CSV

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With the introduction of xBRL CSV, the way De Nederlandsche Bank (DNB) validates Filing Indicators will change.

Within xBRL XML taxonomies, Filing Indicators are defined as tuples. Previously, DNB used an XPath function to detect these Filing Indicators. However, this approach is specific to the XML structure of taxonomies. In xBRL CSV reports, Filing Indicators are defined as typed dimensions.

To continue supporting both xBRL XML and xBRL CSV, DNB will apply a new validation method. This method uses the positive-filing-indicator function from the XBRL Functions Registry. With this change, the DNB validation service can process Filing Indicators in a uniform and correct manner for both reporting formats.

The use of functions from the XBRL Functions Registry is not new. The existing Formula Generator already uses several functions from this Registry. The positive filing indicator function is the most recent addition and is specifically required to validate Filing Indicators consistently across both xBRL XML and xBRL CSV.

Why is this important?

  • The positive filing indicator function works with both tuples and typed dimensions, which is essential for xBRL CSV reporting.
  • Functions in the XBRL Functions Registry are standardised building blocks for formula processing.

What do you need to know?

  • Not all software support all functions from the Registry.
  • It is common practice for certified software to support all functions with status REC (officially approved XBRL standards), although this does not apply in all cases.

Actions for reporting institutions

  • Check with your software provider whether functions from the Registry, in particular those with status REC, are supported.
  • Ensure that your processes and systems are prepared for xBRL CSV reporting using the updated Formula Generator. DNB will temporarily accept both xBRL XML and xBRL CSV reports.