Complete Guide to xBRL-CSV Migration
Step-by-step guide to migrating from XML-based XBRL to the new xBRL-CSV format, covering EBA requirements and practical implementation tips.
Understanding xBRL-CSV
The Open Information Model (OIM) introduces xBRL-CSV as a more efficient format for tabular data reporting. This guide helps you navigate the migration process.
Why xBRL-CSV?
xBRL-CSV offers significant advantages for banking and insurance reporting: smaller file sizes, easier data manipulation, and clearer structure for tabular reports.
EBA Migration Timeline
- 2025: Voluntary xBRL-CSV submissions accepted
- 2026: Parallel reporting (XML or CSV)
- 2027: xBRL-CSV becomes primary format
Technical Implementation
Learn about package structure, metadata files, fact tables, and validation considerations when implementing xBRL-CSV.
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