Skip to content

Filing rules and coverage

The EBA Filing Rules (version 5.8, February 2026) constrain how a report file is written, before anyone looks at its values: one taxonomy entry point, one entity and reference date, filing indicators, decimals, units, naming, and XML constructs that must not appear. They are separate from the EBA validation rules, written in DPM-XL, which check the values; for those, see dpm-xl.

What dpm-xbrl checks

Both readers record every rule that the file alone can show to be broken, in the same pass that reads the facts, so checking costs nothing extra. Each broken rule becomes one FilingFinding per rule, tag and message, with a count and up to five locations, in Report.filing. The full list is in filing rules checked.

Severity follows the rule text: error where the rule says MUST (the EBA rejects the report) and warning where it says SHOULD. File-naming findings are warnings, because each supervisor confirms its own naming structure with its reporters.

With the taxonomy

Some rules need the taxonomy or a data point's data type, which the file does not carry. Given taxonomy packages, the readers check these too, and only then: a published entry point valid for the reference date (1.5), a filing indicator for every template of the module and only valid codes (1.6, 1.6.3), minimum decimals per data type (2.18), percentages as decimal fractions (3.2 (b)) and, for XML, canonical namespace prefixes (3.5). What each mode checks has the details.

What is left to you

The readers leave some rules to callers, which can record them with the same classes; see add your own filing findings:

  • facts outside the reported templates (1.7.1);
  • leading or trailing spaces in string fact values (3.11);
  • baseCurrency when monetary facts use it;
  • without taxonomy packages, the rules of the previous section.

checked_rules gives what each mode checks, so that your own findings need not repeat them.

Columnar reading checks special fact values only, and leaves the decimals suffix, key spaces, special key values and empty key values to the caller as well.

What is not checked

Units against the XBRL unit registry (2.23), generating-software information (2.26) and comments (2.5).

Warnings are not filing findings

Report.warnings describes how the file was read: an unresolved metadata document, a draft document type, aggregated duplicates. Report.filing lists the rules the report breaks. Pipelines gate on filing; warnings explain surprises.