CBIE Technical Specification: xBRL OIM CSV Preparation for DORA (EBA Taxonomy 4.0)

1. Strategic Framework for DORA Technical Compliance

The Digital Operational Resilience Act (DORA) represents a pivotal shift in financial reporting architecture, mandating the transition toward the Open Information Model (OIM) and the “plain-csv” (xBRL OIM CSV) reporting format. This transition is a strategic move initiated under Article 28(3) of DORA, requiring financial entities to maintain and submit rigorous Registers of Information regarding all ICT third-party contractual arrangements. Under the European Banking Authority (EBA) Taxonomy 4.0, technical precision is no longer secondary to data content; it is the primary determinant of regulatory acceptance. Automated ingestion systems at Central Bank portals operate on binary validation logic: even a minor structural deviation results in immediate rejection. This shift facilitates granular data transparency but necessitates a “zero-error” approach to file-level integrity.

2. Archive Architecture and Directory Hierarchy

Central Bank portals utilize automated validation engines that require a standardized folder structure to successfully ingest data. A single misplaced metadata file or the inclusion of an unauthorized sub-folder level will trigger an immediate “Rejected” status during the initial processing phase.

The submission must be a single ZIP file containing a nested directory structure. The internal folder must be the immediate child of the ZIP root.

• Root ZIP File (Naming convention: CCCCCCC_YYYYMMDD_CBIREGISTERNAME.zip)
  • Internal Folder (Must have the exact same name as the ZIP file, minus the .zip extension)
    • META-INF/ (Directory)
      • reportPackage.json (Package metadata)
    • reports/ (Directory containing the data payload)
      • report.json (The architectural link to the EBA Taxonomy)
      • parameters.csv (Reporting context and subject identifiers)
      • FilingIndicators.csv (The indicator list of included tables)
      • b_XX.XX.csv (Individual data tables named per the taxonomy, e.g., b_01.01.csv, b_02.01.csv)

Failure to adhere to this hierarchy means the validation engine cannot “locate” the mandatory reportPackage.json or the reporting templates, rendering the submission unprocessable.

3. Standardized Naming Conventions

The naming convention is the unique identifier that maps a submission to the correct reporting entity and specific period. Errors in the filename prevent the Portal from recognizing the return against the entity’s outstanding obligations.

The ZIP file must follow the format: CCCCCCC_YYYYMMDD_CBIREGISTERNAME.

Operational Risks: Filenames must not contain spaces. Incorrect date formats or the use of full institution numbers instead of the designated “C Code” will result in portal recognition failure.

4. Metadata Configuration: report.json and 2026 Requirements

The report.json file is the functional “brain” of the submission, explicitly linking the CSV data rows to the EBA Taxonomy 4.0 schema. It must contain a documentInfo object with the mandatory extends link.

{
  "documentInfo": {
    "documentType": "https://xbrl.org/2021/xbrl-csv",
    "extends": [
      "http://www.eba.europa.eu/eu/fr/xbrl/crr/fws/dora/4.0/mod/dora.json"
    ]
  }
}

EBA Filing Rule 5.7 (2026 Update)

Effective for 2026 reporting cycles, the EBA has introduced requirements for generatingSoftwareInformation. While this block is currently optional, if any part of it is included, it must be complete to avoid validation warnings. Technical specialists must ensure exact casing for all JSON keys.

For entities performing “Manual” generation, the following block should be used to satisfy Rule 5.7:

"eba:generatingSoftwareInformation": {
  "eba:softwareId": "Created Manually",
  "eba:softwareVersion": "Not applicable",
  "eba:softwareCreationDate": "Not applicable",
  "eba:softwareAdditionalInfo": "None"
}

5. Data Parameterization and CSV Formatting Rigor

The parameters.csv file defines the “Report Subject” and the environmental constraints of the data. Errors here will cause the data to be legally misattributed.

Mandatory Requirements for parameters.csv:

• Entity Identification: The entityID must be the entity’s Legal Entity Identifier (LEI).
• Prefix Requirement: The LEI must be preceded by the prefix rs: (Report Subject).
• Suffix Requirement: The LEI must be followed by .CON (Consolidated) or .IND (Individual).
• Date Formatting: All dates, specifically the refPeriod field, must strictly follow the YYYY-MM-DD format.

Data Integrity Warning: Microsoft Excel is strictly prohibited for editing or saving these CSV files. Excel’s automated “helpful” features—such as stripping leading zeros from IDs and reformatting dates to regional standards (e.g., DD/MM/YYYY)—will corrupt the xBRL OIM structure. All manual interventions must be performed using Notepad or a security-approved plain-text editor.

6. DORA Validation Protocols and Error Mitigation

Submissions follow a linear three-stage validation path: Processing (Ingestion) -> Validating (Schema/Rule Check) -> Accepted/Rejected.

Checklist for Success

Before uploading, verify the following high-frequency failure points:

• [ ] Currency Integrity: Ensure no currency symbols (€, £, $) are present in any CSV cells.
• [ ] Prefix Accuracy: Confirm the rs: prefix precedes the LEI in parameters.csv.
• [ ] Schema Link: Verify the extends link in report.json points to the EBA 4.0 DORA JSON schema.
• [ ] File Naming: Ensure no spaces exist in the ZIP or internal folder names.

Understanding Status Reports

• Rejected: The file failed a blocking validation rule or structural requirement.
• Accepted with Warnings: The submission is received, but failed a non-blocking rule. For 2026, the most common trigger is incomplete software information under Rule 5.7.
• Accepted: The submission has passed all technical validations.

Submission Responsibility & Technical Support

Technical compliance is finalized only through the segregation of duties. Entities must ensure they have assigned both an Editor (to upload/finalize) and a Verifier (to sign off). The system prevents the same user from performing both actions on a single return.

For technical escalations or portal unavailability, contact the Central Bank technical team at [email protected] or via phone at 01 224 4545. For regulatory queries regarding the content of the Register, contact your relevant supervisory team.

CBIE website : https://www.centralbank.ie/regulation/digital-operational-resilience-act-dora/reporting-registers-of-information