Additional information on new EBA reporting framework 4.2 and transition from xBRL-XML to xBRL-CSV

This update provides further details on two significant technical changes to EBA taxonomy-based reports previously communicated by DNB: the introduction of the new Data Point Model (DPM 2.0) and the transition from xBRL-XML to xBRL-CSV. For reference, see our latest update on this topic dated 23 July 2025. 

To assist institutions and address any remaining questions, DNB offers additional clarification on these two changes that are relevant for banks: 

The effective dates of these changes largely coincide, but not in all cases. 

EBA reporting framework 4.2 

The EBA has recently published reporting framework 4.2, which is based on the updated Data Point Model 2.0. The new data dictionary is an important component of this update. The effective date for this framework varies by report and starts from reference date December 2025. Detailed information on the effective dates per report is available on the EBA website. 
 
Please note: EBA reporting framework 4.2 includes all reports that already existed in EBA reporting framework 3.x and have not been substantively changed since then. This ensures these reports are also based on the new data dictionary. 

Transition from xBRL-XML to xBRL-CSV 

In addition, institutions also need to prepare for the transition to xBRL-CSV for reports based on EBA taxonomies. The effective date for this transition is fixed: starting from reference date March 2026, these EBA reports must be submitted in xBRL-CSV; xBRL-XML will then no longer be accepted by DNB, SRB, ECB, or EBA. ^[1] 

Please note: there are a few exceptions. For resolution planning reports, reference date December 2025 applies as the start date for xBRL-CSV. New reports from the EBA reporting framework (IPR, DORA, MICAR) must be submitted in xBRL-CSV from their first effective date.

Overview table 

DNB has prepared a table (see below) listing the EBA reporting modules included in reporting framework 4.2, indicating the first reference date on which reporting framework 4.2 applies and the reference date from which the first xBRL-CSV submission is required. This table does not include the Pillar 3 disclosure modules that must be sent directly to the EBA. 

This table is intended to support banks in implementation and has been prepared on a best-effort basis. No rights can be derived from this table. 

For any questions, please contact your regular reporting contact person at DNB.

^{[1] 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.}