I'm working on an xBRL-CSV implementation and came across the common pattern where each concept (e.g., Loan Amount, Provision Amount) is represented as a separate column — as shown in the attached table.
My question is:
Is it valid in xBRL-CSV to restructure this so that the concepts (Loan Amount, Provision Amount) are represented row-wise — i.e., with a column named Concept (or similar) and a column for Value, such that each row corresponds to one fact?
If so, what would the metadata.json configuration look like for such a layout?
Any guidance or reference to the specification would be appreciated.
Hello Angad,
EBA is using a layout for their xBRL-CSV reports that follow a similar pattern: each row in the CSV-file describes 1 fact.
See Reporting framework 4.1 | European Banking Authority for information on the data collected, the taxonomy and sample reports.
Kind regards, met vriendelijke groet,
Paul Hulst
De Nederlandsche Bank N.V.
M +31 6 1258 1923
T +31 2 0524 2547
E p.j....@dnb.nl
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On Behalf Of Angad
Sent: Friday, 6 June 2025 16:51
To: Arelle-users <arelle...@googlegroups.com>
Subject: Row-Wise Concepts in XBRL-CSV
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