Update on the transition date to xBRL-CSV and new DPM data dictionary

This message is an update to the earlier news items (dated 27 June 2025 and 22 May 2025) regarding the transition to the new reporting format xBRL-CSV as of the reference date March 2026, and the new DPM data dictionary, based on new information from the SRB and the EBA.

1) Update on mandatory start date for xBRL-CSV for Resolution Planning reports
Previously, we indicated that xBRL-CSV for EBA reports would not be accepted by DNB for reference periods before March 2026, and that xBRL-XML would remain mandatory until then. An exception to this are new reports within the EBA reporting framework, such as DORA, for which xBRL-CSV is required from the outset.

A second exception to the March 2026 transition date for xBRL-CSV are the new Resolution Planning reports under EBA reporting framework 4.2. These reports must be submitted in xBRL-CSV format as of the reference date December 2025. This earlier xBRL-CSV requirement follows from a recent update by the Single Resolution Board (SRB). For all other EBA Resolution reports, the xBRL-CSV requirement remains effective from the reference date March 2026.

2) Update on start date of the new DPM data dictionary
In the earlier news item, we reported on the renewal of the Data Point Model (DPM 2.0) by the EBA, of which the new data dictionary is a key component. The EBA has developed a new data dictionary for its reports, which has been applied since EBA reporting framework 4.0. This is linked to the introduction of DPM 2.0.

In EBA reporting framework 4.2, all reports that already existed under framework 3.x and have not been substantively changed since will be included. This is to align these reports with the new data dictionary. More information about the EBA reporting frameworks can be found here.

This revision in reporting framework 4.2 may require adjustments by banks. DNB therefore advises banks to assess the impact on their reporting processes and systems in a timely manner or to discuss it with their software provider.

Also refer to the EBA FAQ document for more information on the various changes resulting from the transition to DPM 2.0.