DNB publishes BSI taxonomy version 2.3.0
DNB published the taxonomy of the Balance Sheet Items (BSI) version 2.3.0. This version of the taxonomy has to be used for reporting for reference period January 2027 (monthly) and 1st quarter of 2027 (quarterly) onwards. Reference periods and deadlines are not affected by the introduction of this new taxonomy version. This taxonomy contains 7 modules available for filing.
DNB starts a test period starting in November 2026 that can be used to test reporting using the new taxonomy version. Testing of reporting using the new taxonomy is not mandatory but is strongly encouraged.
DNB BSI 2.3.0 xBRL-CSV
The new version of this taxonomy has been prepared for reporting in xBRL-CSV. New versions of taxonomies remain for the time being compatible with the existing xBRL-XML format. Both formats can therefore be submitted. With the introduction of xBRL-CSV, the way in which De Nederlandsche Bank (DNB) validates Filing Indicators will change. For xBRL-CSV submissions, the EBA-CSV Filing Rules will apply.
