Adjusting accuracy in XBRL reporting files

From submission date 01/04/2025, EBA is increasing the margins when determining whether the data in the report follow the EBA validation rules. This will result in these validation rules failing less frequently.

The EBA validation rules are included in the taxonomy and use XBRL formula validation rules. The margins are calculated based on the accuracy the reporter specifies in its XBRL file to the individual facts.

For most reports that accuracy was -3 (= accurate to a thousand), from 01/04/2025 this will be -4 (= accurate to 10.000).

For Funding Plans, ESG, Pillar 3 reporting and Remuneration Diversity Benchmark, an accuracy of -6 (= accurate to 1.000.000) applies.

The reporter should adjust or have their software adjusted to make use of these wider margins.

More information can be found in the EBA Filing Rules v5.5 (chapter 2.18 page 30), which are published on the EBA-website (under Reporting frameworks).