Annual accounts can be filed in XBRL format if they:

• have been drawn up in a standard model;
• are denominated in euro;
• are denominated in a foreign currency and an authorisation has been obtained from the FPS Economy for the company to keep its annual accounts in another currency (this authorisation must be mentioned in the notes or annexes to the annual accounts);
• do not relate to a foreign company.

Numerical data are entered without a point or comma before the thousands. The decimal point is the 'dot' on the number pad.

Negative amounts should be preceded by a minus sign instead of in parentheses where permitted.

On the social balance sheet:

• the average number of employees: written out to one decimal place
• the actual number of hours worked: a rounded figure
• personnel costs: a rounded figure

For filing and publication purposes, amounts are expressed in euro without decimal places - for full, abridged and micro models. In order to facilitate the retrieval of data from accounting records, filers submitting accounts electronically in XBRL format can choose to have amounts formatted in euro without decimal places or with two decimal places. The second option is intended to allow filers to automatically take over data from their accounting records without having to worry about rounding. After acceptance by the NBB and validation by means of arithmetic checks (with accuracy to the euro cent), the data will be rounded to the nearest whole number by the application with a view to publication in PDF.

When filing in PDF, the general rule is to always enter data without decimal places. Otherwise, the filing will be rejected.