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As a follow-up to the process for optimizing the validation process, DNB has amended the validation report for XBRL reports. As of December 24, submitting XBRL reports in DLR or new DLR, a new version of the validation report is available. What is new in this version is that in addition to the taxonomy validation rules that are unsatisfied, satisfied validation rules are also presented ensuring more transparency regarding implemented validation rules. Tab Formula Assertions presents an overview of all executed validation rules. Institutions can easily filter on unsatisfied validation rules by choosing ‘Unsatisfied’ in column Result. Institutions can also filter which validation rules are not performed as these are deactivated by the EBA for that relevant report. These are validation rules with ‘-‘ as value in column Result.
In addition, a second tab Formula Assertions Details is available containing additional information regarding unsatisfied validation rules and relevant data points. As previously announced, you will find a xml- file containing validation results. This file presents all performed validation rules.