Revised start date for transition to xBRL-CSV

In the earlier news update regarding the new Data Point Model (DPM 2.0) and the transition to xBRL-CSV (see news item dated 14 May 2025, updated on 22 May 2025), DNB announced that, starting from the December 2025 reference date, reporting entities would be required to use xBRL-CSV as the reporting format. From that point onward, xBRL-XML would no longer be accepted by the EBA, DNB, and ECB.

However, the EBA has since postponed this date. This means that reporting entities are now required to use xBRL-CSV starting from the March 2026 reference date. As a result, banks have more time to implement any necessary changes to their systems to ensure accurate reporting by reference date March 2026.

As stated in the previous news item:

• For reference periods prior to March 2026, DNB will not yet accept reports submitted in xBRL-CSV. Exceptions to this are new reports introduced under the EBA reporting framework, such as DORA.
• DNB intends to also request reports based on DNB taxonomies in xBRL-CSV in the future. Once more information becomes available regarding the planning and timelines, DNB will provide further communication. For now, the submission process for these reports remains unchanged.

More information on the EBA changes can be found through the following links, among others:

The EBA publishes its plan for the implementation of the data point model 2.0 | European Banking Authority
The EBA releases the technical package for its 4.0 reporting framework | European Banking Authority
The EBA releases final technical package for its 4.1 reporting framework to support compliance assessment of issuers and the Pillar 3 data hub | European Banking Authority
Representation in XBRL of the Data Point Model v2