{"name":"Line4 regulatory submissions library","licence":"CC BY 4.0 for Line4's records; regulators' documents remain theirs","license_url":"https://creativecommons.org/licenses/by/4.0/","credit":"Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai","last_checked":"2026-11-11","url":"https://www.line4.ai/regulatory-returns","regulators":[{"id":"dnb","last_checked":"2026-11-11","regulator":{"name":"De Nederlandsche Bank","short_name":"DNB","country":"Netherlands","country_code":"NL","region":"Europe","website":"https://www.dnb.nl","what_it_does":"De Nederlandsche Bank supervises about 1,200 financial institutions in the Netherlands, from banks to crypto service providers and from pension funds to insurers, checking their financial health, the suitability of their directors and their fight against money laundering. Supervision requires a lot of data: institutions submit reports to DNB so that its supervisors understand how they are doing financially.","source":"https://www.dnb.nl/en/reliable-financial-sector/supervision-of-financial-institutions/"},"scope":{"text":"Every periodic supervisory return that De Nederlandsche Bank (DNB) lists in its Reporting Service (Digitaal Loket Rapportages, DLR) for the sectors it supervises, as far as the published material allows: 72 returns, of which 32 national (DNB's own; group names end '(national)') and 40 EU-harmonised (group names end '(EU, EBA)', '(EU, ECB and EBA)', '(EU, EIOPA)' or '(EU, ESAs)'). Anchor lists: the 'Supervisory reports' index of the Reporting Service and its sector pages (banks, investment firms and fund managers, payment and e-money institutions, pension funds, premium pension institutions, trust offices, insurers, payment processing service providers, and on the Dutch site Basic insurers and accountant en actuaris); for banks DNB's 'Required templates and filing indicators RF 4.2' workbook and its overview table of EBA reporting framework 4.2 and xBRL-CSV dates; for pension funds the 2026 and 2027 submission calendars (Inzendkalender verslagstaten) and the modules of DNB's FTK taxonomy 5.0.0; for premium pension institutions the PPI calendars and PPI taxonomy 2.6.0; for insurers the 'Inzenddata Solvency II en Nationale Staten 2026' calendar, annex 1 of the Regeling staten financiele ondernemingen and the modules of the national templates (VNS) taxonomy 3.1.0, plus the Basic insurers page; for investment firms, fund managers and payment and e-money institutions the profiles of DNB's FBO taxonomy 5.0.0 and the sector manuals. DNB's national XBRL taxonomies used here: FBO (investment firms, fund managers, payment service providers), FTK (pension funds), AV (actuarial statement), PPI, VNS (insurers' national templates), BCS (investor compensation) and PPSP; DNB says it has over twenty taxonomies for statistical, supervisory and resolution purposes. For EU returns this entry records only the Dutch facts (filing route, DNB's deadlines where published, the format DNB accepts, DNB's own additional checks and documents); the templates and EU validation rules are in the library's EBA and EIOPA entries. Banks: COREP, FINREP, asset encumbrance, liquidity, IRRBB, funding plans, G-SII, IPU, ESG, supervisory benchmarking, remuneration data, the Instant Payments Regulation report and resolution reports (EU), the annual auditor's certification and the third-country licence holder statement (national). The DORA register of information is recorded once for all sectors and PSD2 fraud reporting once for banks and payment institutions. Pension funds were read in Dutch: funding ratio, quarterly investments, annual statements, Z-score, premium, scheme rules, recovery plan, feasibility test, EIOPA annual statements and the actuary's statement, plus the quarterly and annual reports of general pension funds (APF); DNB's EIOPA-related pension tables are national tables because the library has no EIOPA pensions entry. Left out: statistical reporting (DNB's separate statistical reporting pages: banks, CFI benchmark, payment and e-money institutions, money market funds, monthly securities reporting, MESREP, population surveys and occasional questionnaires); AIFMD reports, which AIFMs file through the AFM portal since 2021-2022 (DNB's AIFMD page); MiCA reports of token issuers, which go directly to the EBA (DNB overview table); the financial conglomerates module (FC), 'currently not applicable for NL'; the ECB 'COREP for branches' module (template C 15.00, optional at module level); the additional and one-off data requests to banks in DNB's Additional Data Requests Overview, which by its own statement excludes regular reports; event-driven notifications and applications; the pension funds bridging plan; crowdfunding service providers; deposit guarantee scheme data.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/"},"submission_systems":[{"name":"Reporting Service (Dienst Rapportages; Digitaal Loket Rapportages, DLR) in My DNB","what":"DNB's digital reporting portal, in the secure part of its website, where financial institutions see their reporting obligations and submit supervisory and statistical reports (XBRL, xBRL-CSV, or Excel templates that DNB converts to XBRL) and receive validation reports. Access needs eHerkenning at assurance level 3 or a My DNB account; institutions authorise staff or intermediaries. Auditors submit certifications (digital signature and auditor's statement) in the same portal.","url":"https://www.dnb.nl/en/login/dlr/","source":"https://www.dnb.nl/en/login/dlr/information-and-documentation/"},{"name":"Dataloop","what":"An application in the Reporting Service for Solvency II insurers, used to assess the data quality of supervisory reports and to keep the communication between DNB and the insurer about each report in one place.","url":"https://www.dnb.nl/en/login/dlr/dataloop/","source":"https://www.dnb.nl/en/login/dlr/dataloop/"}],"licence":{"name":"De Nederlandsche Bank: Disclaimer (website, and statistics)","quote":"The website of De Nederlandsche Bank (DNB) is intended solely for reference purposes. [...] The database and all datasets are provided under the Creative Commons Attribution license (CC-BY 4.0). You must mention DNB as the source when using any of the data. As a user, you must also refer to the license and indicate whether the data have been transformed. You are allowed to transform the data, but you may not indicate that DNB approves the transformation or its use.","url":"https://www.dnb.nl/en/accountability/disclaimer/","checked":"2026-11-11","redistribution":"unclear","conditions":"For documents on the website, such as reporting templates and instructions: none stated. For DNB's statistical database and datasets: CC BY 4.0. Name DNB as the source, refer to the licence, say whether the data was transformed, and do not suggest that DNB approves.","decision":"link-only","decision_reason":"DNB's disclaimer puts its statistics under CC BY 4.0 but says nothing about reusing the other documents on its website, such as reporting templates and instructions. So those are linked with size and SHA-256, not copied. Small samples of the CC BY 4.0 statistics may be kept."},"public_filed_data":[{"name":"Data individual banks (table 5.15)","level":"firm-level","description":"Key financial data (balance sheet totals, own funds and capital ratios such as total capital, Tier 1 and CET1 ratios) for each Dutch-based bank supervised by and reporting to DNB that has consented to publication, taken from the supervisory reports. Updated twice a year (positions at 30 June and 31 December), no earlier than four and a half months after those dates; the next release (H1 2026) is due 31 December 2026.","url":"https://www.dnb.nl/en/statistics/dashboards/key-data-for-individual-banks/","format":"Dashboard and data table","returns":["bank-finrep","bank-corep-of"],"reuse":"CC BY 4.0: DNB's disclaimer puts its statistical database and datasets under the Creative Commons Attribution licence; name DNB as the source, refer to the licence and say whether the data were transformed (see the licence block).","source":"https://www.dnb.nl/media/cikfcahd/inleiding_en_termenlijst_bij_tabel_5-15_v04.pdf"},{"name":"Data individual solo insurers (table 7.16) and data individual insurer groups (table 7.17)","level":"firm-level","description":"Yearly Solvency II data per insurer and per insurer group, including the Solvency II ratio of individual institutions, linked from DNB's insurers supervision dashboard.","url":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/","format":"Data tables (DNB data search)","returns":["ins-ars","ins-arg"],"reuse":"CC BY 4.0: DNB's disclaimer puts its statistical database and datasets under the Creative Commons Attribution licence; name DNB as the source, refer to the licence and say whether the data were transformed (see the licence block).","source":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/"},{"name":"Data individual basic insurers (table 7.18)","level":"firm-level","description":"Yearly data per Basic insurer, linked from the insurers supervision dashboard.","url":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/","format":"Data table (DNB data search)","returns":["basic-annual"],"reuse":"CC BY 4.0: DNB's disclaimer puts its statistical database and datasets under the Creative Commons Attribution licence; name DNB as the source, refer to the licence and say whether the data were transformed (see the licence block).","source":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/"},{"name":"Insurers supervision tables 7.7 to 7.15","level":"aggregate","description":"Balance sheet, premiums, claims and costs by insurance sector, own funds and solvency, technical provisions, impact of LTG measures and transitionals, SCR, profit and loss account and aggregated statistical information on insurers (Solvency II).","url":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/","format":"Dashboard and data tables","returns":["ins-qrs","ins-ars","ins-national-annual"],"reuse":"CC BY 4.0: DNB's disclaimer puts its statistical database and datasets under the Creative Commons Attribution licence; name DNB as the source, refer to the licence and say whether the data were transformed (see the licence block).","source":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/"},{"name":"Data individual pension funds","level":"firm-level","description":"Quarterly per-fund data from DNB's prudential supervision of pension funds (the supervision dashboard shows funding ratios, membership numbers and assets invested at the funds' own risk); next release 10 December 2026 for Q3 2026.","url":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/","format":"Data table (DNB data search) and dashboard","returns":["pf-quarterly-investments","pf-annual-statements","pf-funding-ratio"],"reuse":"CC BY 4.0: DNB's disclaimer puts its statistical database and datasets under the Creative Commons Attribution licence; name DNB as the source, refer to the licence and say whether the data were transformed (see the licence block).","source":"https://www.dnb.nl/en/statistics/advance-release-calendar/"},{"name":"Pension funds supervision tables (8.4, 8.6, 8.8, 8.9, 8.10) and policy funding ratio","level":"aggregate","description":"Income and expenditure, number of members, financial position, assets invested and level of indexation of pension funds, and the monthly policy funding ratio of pension funds (for example October 2026 data published 24 November 2026).","url":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/pension-funds-supervision/","format":"Dashboard and data tables","returns":["pf-funding-ratio","pf-quarterly-investments","pf-annual-statements"],"reuse":"CC BY 4.0: DNB's disclaimer puts its statistical database and datasets under the Creative Commons Attribution licence; name DNB as the source, refer to the licence and say whether the data were transformed (see the licence block).","source":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/pension-funds-supervision/"},{"name":"Premium pension institutions statistics","level":"aggregate","description":"A quarterly 'Premium pension institutions' release listed in DNB's advance release calendar (Q3 2026 on 10 December 2026).","url":"https://www.dnb.nl/en/statistics/advance-release-calendar/","format":"Data table","returns":["ppi-quarterly"],"reuse":"CC BY 4.0: DNB's disclaimer puts its statistical database and datasets under the Creative Commons Attribution licence; name DNB as the source, refer to the licence and say whether the data were transformed (see the licence block).","source":"https://www.dnb.nl/en/statistics/advance-release-calendar/"}],"gaps":["Language: DNB's English supervisory reports pages exist for every sector, but the English pension funds page says all downloads are on the Dutch site, and the English insurers page lists older documents (national templates taxonomy 2.0.0) than the Dutch page. Pension fund, premium pension institution, insurer national template, Basic insurer and auditor/actuary pages and documents were read in Dutch; official Dutch titles are kept in official_name.","Aanwijzingen PPI taxonomie 2.6.0 (https://www.dnb.nl/media/knhcj2ar/2026_dlr-aanwijzingen-ppi-1.pdf) is protected with digital rights management (it opens only for authorised readers) and could not be opened; the PPI returns are described from the calendars, the release notes and the annotated templates only, and their legal basis is taken from DNB's Regulation on Statements page.","Bank EU returns (COREP, FINREP, AE, IRRBB, NSFR, LCR, ALMM, FP, GSII, ESG, benchmarking, resolution): DNB's banks pages do not state remittance dates (only the remuneration, DORA, IPR and certification deadlines are published in news items); the Reporting Service shows deadlines after log-in, which was not used.","Resolution reports (RESOL1, RESOL2, MREL TLAC, impracticability notifications): recorded only from DNB's RF 4.2 and xBRL-CSV overview table and news of 19 December 2025; DNB's resolution pages were not read, so who files and frequency are not stated.","IPU threshold monitoring: the IPU sheet of the RF 4.2 workbook has no module rows, and DNB's overview table says the item is subject to change because the ITS for IPU has been put on hold; recorded as upcoming.","Payment and e-money institutions (FBO psp profiles) and crypto-asset service providers: the manuals give a semi-annual frequency but no submission deadline; the PSP & EMI manual refers to a Table 1 that is not in the PDF text.","Investment firms and fund managers (FBO FINREP): DNB's webinar slides say FINREP is quarterly or six-monthly and link an 'Overview of reporting frequency (in Dutch)' that was not found on the pages read; deadlines are not stated. The IFREP class 2 frequency and deadline are not stated on DNB's pages.","FBO taxonomy 6.0.0 (25 March 2026) adds e-money token and asset-referenced token tables, but DNB's news of 15 July 2026 says it does not apply for June 2026 and is not in the Reporting Service; the 5.0.0 tables are recorded. FBO 5.0.0 and 6.0.0 also contain crowdfunder modules (cf_*) with tables T70.01 and T71.01 labelled 'crowdfunder', while DNB's CASP template uses the same table codes for CASPs; no DNB reporting instructions for crowdfunding service providers were found, so they are not recorded.","PSD2 fraud reporting: DNB's FAQ (version 2.3, 27 February 2020) and data entry template (version 1.4, 23 November 2020) give the frequency but no deadline; whether the template is still the current one is not stated.","Trust offices: the only published request is the IRAP and governance/risk management forms for reference date 31 December 2021 (letter of 5 April 2022, deadline 9 June 2022); no later request or standing frequency is published on the trust offices reporting page.","Payment processing service providers: the PPSP taxonomy v1.0 (2018) release notes give monthly and yearly entry points but say the reporting guidelines and deadlines are communicated separately; those were not found.","Money transfer companies (GLO): the data delivery agreement gives a quarterly frequency and CSV format but no deadline; its validation rules are in the data model specification workbook and were not counted.","Contradiction: the PPI submission calendar for 2027 gives the third and fourth quarter deadlines as 11 August 2026 and 11 November 2026 (2026 dates in a 2027 calendar).","Contradiction: the pension funds page 'Exclusion en Add-on taxonomie 5.0.0' has the page title 'Exclusion en Add-on taxonomie 4.0.0'. The DLR user manual says 'Version 9, Date: September 25th, 2023' on its cover but 'DNB Reporting Service User Manual (27 October 2026)' in its footer.","Contradiction: the PSP and EMI DORA news item gives reference date 31 December 2026 with a deadline of 20 March 2026, while the banks DORA news item gives reference date 31 December 2025 for the same deadline.","Pension funds bridging plan (overbruggingsplan) 2026: optional plan for funds expected to transfer to the new system, submitted via My DNB 'Dienst Toezicht aanvragen' by 1 April 2026; not recorded as a periodic return. Its instruction letter is dated 4 December 2026, after the 1 April 2026 deadline it sets.","Pension funds EIOPA annual statements (EIOPA-J): DNB's own tables collected for reporting to EIOPA; the library has no EIOPA occupational pensions (IORP) entry, so no EIOPA id is linked.","Insurers: DNB's 2026 submission dates list solo and group quarterly and annual reports, group financial stability reports, SFCR, RSR, ORSA and the annual report; the ECB statistical add-ons, solo financial stability templates and third-country branch templates are not listed there and are not recorded. The ORSA rows give 52 weeks after reference dates such as 31 January, as recorded.","Insurers RSR, ORSA and SFCR: the file format of these narrative reports is not stated on the pages checked (recorded as 'Other').","Public data: DNB says table 5.15 'Data individual banks' is taken from the supervisory reports without naming them; it is linked here to FINREP and COREP own funds because its glossary covers balance sheet items and capital ratios. The pension and insurer data tables are linked to returns on the same basis (the dashboards say the data come from prudential supervision); DNB's data search pages are script-driven and only the dashboard and release calendar pages were read.","Basic insurers instructions (Toelichting bij het invullen van de Solvency II Basic verzekeringsstaten, docx) were recorded with size and SHA-256 but not read.","Not checked: DNB's deposit guarantee scheme reporting, resolution pages, statistical reporting obligations (banks, payment institutions, money market funds, securities, MESREP, CFI benchmark) and the additional data requests to banks (for example the Article 458 template, structural FX template and integrity risk questionnaire), whose templates are not public."],"sources":[{"title":"Reporting Service (DLR)","url":"https://www.dnb.nl/en/login/dlr/"},{"title":"Supervisory reports (index of sector pages)","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/"},{"title":"Information and documentation (filing rules, data dictionary)","url":"https://www.dnb.nl/en/login/dlr/information-and-documentation/"},{"title":"Banks: supervisory reports","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},{"title":"Required templates and filing indicators RF 4.2","url":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},{"title":"Overview table EBA reporting framework 4.2 and xBRL-CSV","url":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},{"title":"Investment firms and fund managers: supervisory reports","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},{"title":"Payment institutions and electronic money institutions: supervisory reports","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/"},{"title":"Pensioenfondsen: toezichtrapportages (Dutch)","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/"},{"title":"Inzendkalender verslagstaten pensioenfondsen 2026","url":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx"},{"title":"Premiepensioeninstellingen: toezichtrapportages (Dutch)","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/premiepensioeninstellingen/"},{"title":"Verzekeraars: toezichtrapportages (Dutch)","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/"},{"title":"Inzenddata Solvency II en Nationale Staten 2026","url":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},{"title":"Basic verzekeraars: rapportages 2026 (Dutch)","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},{"title":"Accountant en actuaris (Dutch)","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"},{"title":"Trust offices: supervisory reports","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/trust-offices/"},{"title":"Payment processing service providers: supervisory reports","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-processing-service-providers/"},{"title":"Regulation on Statements of Financial Undertakings under the Wft","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/laws-and-eu-regulations/financial-supervision-act/regulations/regulation-on-statements-of-financial-undertakings-under-the-wft/"},{"title":"XBRL Taxonomy Development at DNB","url":"https://www.dnb.nl/media/ztrh5vdk/xbrl-taxonomy-development-at-dnb.pdf"},{"title":"Supervision of financial institutions","url":"https://www.dnb.nl/en/reliable-financial-sector/supervision-of-financial-institutions/"},{"title":"Advance release calendar (statistics)","url":"https://www.dnb.nl/en/statistics/advance-release-calendar/"}],"returns":[{"id":"bank-corep-of","code":"COREP_OF","name":"Own funds and capital requirements (COREP)","official_name":"COREP (Own Funds)","group":"Banks: capital, liquidity and funding reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised report on own funds and own funds requirements (COREP) under the Capital Requirements Regulation. DNB lists it as an EBA and ECB module in its required templates workbook and collects it through the Reporting Service; its content is defined by the EBA.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly, at individual and consolidated level.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/corep-of for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. The auditor certifies the COREP OF figures once a year (see dnb/bank-certification).","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2021/451 (ITS on supervisory reporting)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0451&qid=1634042048982"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-of (docs/eba/corep-of.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","table-5-15-glossary","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-of).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/corep-of). DNB also runs its own additional data quality checks: the 'Additional Data Quality Checks 2026 Q3' workbook lists 27 formula linkbase checks for this module, and its 'Plausibility and Cross checks' sheet holds 211 plausibility and cross checks on COREP and FINREP templates. Reports with blocking errors get the status 'Open, Not accepted' and must be resubmitted.","source":"https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx"},"public_data":{"level":"firm-level","text":"DNB's table 5.15 'Data individual banks' gives key financial data for each Dutch bank that consents to publication, taken from the supervisory reports banks submit to DNB; it is updated twice a year (30 June and 31 December positions) and published no earlier than four and a half months after those dates.","url":"https://www.dnb.nl/en/statistics/dashboards/key-data-for-individual-banks/","format":"Dashboard and downloadable data table","source":"https://www.dnb.nl/media/cikfcahd/inleiding_en_termenlijst_bij_tabel_5-15_v04.pdf"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx","https://www.dnb.nl/en/statistics/dashboards/key-data-for-individual-banks/"]},{"id":"bank-corep-lr","code":"COREP_LR","name":"Leverage ratio (COREP)","official_name":"COREP (Leverage Ratio)","group":"Banks: capital, liquidity and funding reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised leverage ratio report under the Capital Requirements Regulation, collected by DNB; its content is defined by the EBA.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly, at individual and consolidated level.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/corep-lr for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2021/451 (ITS on supervisory reporting)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0451&qid=1634042048982"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-lr (docs/eba/corep-lr.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-lr).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/corep-lr). DNB also runs its own additional data quality checks: the 'Additional Data Quality Checks 2026 Q3' workbook lists 2 formula linkbase checks for this module, and its 'Plausibility and Cross checks' sheet holds 211 plausibility and cross checks on COREP and FINREP templates. Reports with blocking errors get the status 'Open, Not accepted' and must be resubmitted.","source":"https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx"]},{"id":"bank-corep-le","code":"COREP_LE","name":"Large exposures (COREP)","official_name":"COREP (Large Exposures)","group":"Banks: capital, liquidity and funding reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised large exposures report under the Capital Requirements Regulation, collected by DNB; its content is defined by the EBA.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly, at individual and consolidated level.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/corep-le for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. The auditor certifies the COREP LE figures once a year (see dnb/bank-certification).","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2021/451 (ITS on supervisory reporting)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0451&qid=1634042048982"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-le (docs/eba/corep-le.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-le).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/corep-le). DNB also runs its own additional data quality checks: the 'Additional Data Quality Checks 2026 Q3' workbook lists 5 formula linkbase checks for this module, and its 'Plausibility and Cross checks' sheet holds 211 plausibility and cross checks on COREP and FINREP templates. Reports with blocking errors get the status 'Open, Not accepted' and must be resubmitted.","source":"https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx"]},{"id":"bank-corep-lcr","code":"COREP_LCR_DA","name":"Liquidity coverage ratio (LCR)","official_name":"COREP (LCR Delegated Act)","group":"Banks: capital, liquidity and funding reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised liquidity coverage ratio report under the LCR Delegated Act, collected by DNB; its content is defined by the EBA.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"monthly","text":"Monthly, at individual and consolidated level.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/corep-lcr-da for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2021/451 (ITS on supervisory reporting)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0451&qid=1634042048982"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-lcr-da (docs/eba/corep-lcr-da.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-lcr-da).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/corep-lcr-da). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-corep-nsfr","code":"COREP_NSFR","name":"Net stable funding ratio (NSFR)","official_name":"COREP (Stable Funding)","group":"Banks: capital, liquidity and funding reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised net stable funding ratio report under the Capital Requirements Regulation, collected by DNB; its content is defined by the EBA.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly, at individual and consolidated level.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/corep-nsfr for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2021/451 (ITS on supervisory reporting)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0451&qid=1634042048982"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-nsfr (docs/eba/corep-nsfr.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-nsfr).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/corep-nsfr). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-corep-almm","code":"COREP_ALM","name":"Additional liquidity monitoring metrics (ALMM)","official_name":"COREP (Additional Liquidity Monitoring)","group":"Banks: capital, liquidity and funding reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised additional liquidity monitoring metrics report, collected by DNB; its content is defined by the EBA.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"varies","text":"Monthly, or quarterly for institutions whose 'SNCI' attribute is SMALL (the workbook: if SNCI = 'SMALL' then frequency is QUARTERLY, otherwise MONTHLY).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/corep-alm for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2021/451 (ITS on supervisory reporting)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0451&qid=1634042048982"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-alm (docs/eba/corep-alm.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-alm).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/corep-alm). DNB also runs its own additional data quality checks: the 'Additional Data Quality Checks 2026 Q3' workbook lists 31 formula linkbase checks for this module, and its 'Plausibility and Cross checks' sheet holds 211 plausibility and cross checks on COREP and FINREP templates. Reports with blocking errors get the status 'Open, Not accepted' and must be resubmitted.","source":"https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx"]},{"id":"bank-corep-frtb","code":"COREP_FRTB","name":"Market risk under the FRTB (COREP)","official_name":"COREP (FRTB)","group":"Banks: capital, liquidity and funding reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised market risk report under the Fundamental Review of the Trading Book: the workbook cites Articles 94(1) and 325a(1) CRR2 for template C 90.00 and Article 430b CRR2 for template C 91.00. Collected by DNB; content defined by the EBA.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly, at individual and consolidated level.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/corep-frtb for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2021/451 (ITS on supervisory reporting)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0451&qid=1634042048982"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-frtb (docs/eba/corep-frtb.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-frtb).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/corep-frtb). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-ae","code":"AE","name":"Asset encumbrance","official_name":"Asset Encumbrance","group":"Banks: capital, liquidity and funding reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised asset encumbrance report, collected by DNB; its content is defined by the EBA.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly, at individual and consolidated level.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/ae for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2021/451 (ITS on supervisory reporting)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0451&qid=1634042048982"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/ae (docs/eba/ae.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/ae).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/ae). DNB also runs its own additional data quality checks: the 'Additional Data Quality Checks 2026 Q3' workbook lists 7 formula linkbase checks for this module, and its 'Plausibility and Cross checks' sheet holds 211 plausibility and cross checks on COREP and FINREP templates. Reports with blocking errors get the status 'Open, Not accepted' and must be resubmitted.","source":"https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx"]},{"id":"bank-irrbb","code":"IRRBB","name":"Interest rate risk in the banking book (IRRBB)","official_name":"Interest Rate Risk in the Banking Book","group":"Banks: capital, liquidity and funding reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised report on interest rate risk in the banking book, collected by DNB; its content is defined by the EBA. For book year 2025 an agreed-upon procedures (AUP) report on IRRBB is part of the annual certification (see dnb/bank-certification).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly, at individual and consolidated level.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/irrbb for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2021/451 (ITS on supervisory reporting)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0451&qid=1634042048982"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/irrbb (docs/eba/irrbb.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/irrbb).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/irrbb). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-fp","code":"FP","name":"Funding plans","official_name":"Funding Plans","group":"Banks: capital, liquidity and funding reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised funding plans report, collected by DNB; its content is defined by the EBA.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"annual","text":"Annual, at individual and consolidated level.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/fp for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["XBRL-XML","xBRL-CSV"],"text":"DNB overview table: reporting framework 4.2 and xBRL-CSV apply from reference date 31 December 2026; earlier reports were in xBRL-XML. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/fp (docs/eba/fp.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/fp).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/fp). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-finrep","code":"FINREP9","name":"Financial reporting (FINREP)","official_name":"FINREP (IFRS 9) and national GAAP FINREP","group":"Banks: financial reporting (EU, ECB and EBA)","status":"in force","purpose":{"text":"Financial statements data (balance sheet, profit and loss and breakdowns) on the EBA FINREP templates. DNB collects both the EBA modules and the ECB-only modules through the Reporting Service.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions and branches (BR) at individual level and credit institutions and (mixed) financial holding companies at consolidated level. The workbook's instructions list full FINREP on IFRS and on national GAAP among the modules collected by the EBA and the ECB, and the simplified, over-simplified and data point FINREP modules (IFRS and national GAAP) among those collected by the ECB but not the EBA; it notes that the EBA does not collect FINREP on individual level.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly. The workbook has six FINREP modules: full, simplified and over-simplified FINREP, each on IFRS or national GAAP, at individual level (credit institutions and branches) and at consolidated level.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/finrep9 for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. The auditor certifies FINREP (highest level only) once a year (see dnb/bank-certification). The ECB-only FINREP modules (national GAAP, simplified) are covered by the library's EBA entries eba/finrep9 and eba/finrep9dp only where the content matches.","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2021/451 (ITS on supervisory reporting)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R0451&qid=1634042048982"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/finrep9 (docs/eba/finrep9.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","table-5-15-glossary","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/finrep9).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/finrep9). DNB also runs its own additional data quality checks: the 'Additional Data Quality Checks 2026 Q3' workbook lists 2269 formula linkbase checks for this module, and its 'Plausibility and Cross checks' sheet holds 211 plausibility and cross checks on COREP and FINREP templates. Reports with blocking errors get the status 'Open, Not accepted' and must be resubmitted.","source":"https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx"},"public_data":{"level":"firm-level","text":"DNB's table 5.15 'Data individual banks' gives key financial data for each Dutch bank that consents to publication, taken from the supervisory reports banks submit to DNB; it is updated twice a year (30 June and 31 December positions) and published no earlier than four and a half months after those dates.","url":"https://www.dnb.nl/en/statistics/dashboards/key-data-for-individual-banks/","format":"Dashboard and downloadable data table","source":"https://www.dnb.nl/media/cikfcahd/inleiding_en_termenlijst_bij_tabel_5-15_v04.pdf"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx","https://www.dnb.nl/en/statistics/dashboards/key-data-for-individual-banks/"]},{"id":"bank-gsii","code":"GSII","name":"Global systemically important institution indicators (G-SII)","official_name":"GSII","group":"Banks: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised G-SII indicators report, collected by DNB; its content is defined by the EBA.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly, at individual and consolidated level (module level).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/gsii for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/gsii (docs/eba/gsii.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/gsii).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/gsii). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-ipu","code":"IPU","name":"Intermediate EU parent undertaking threshold monitoring (IPU)","official_name":"Intermediate Parent Undertaking","group":"Banks: other EU reports (EU, EBA)","status":"upcoming","status_note":{"text":"DNB's overview table gives 31 December 2026 as the first reference date under RF 4.2 and adds: 'Subject to change: the ITS for IPU has been put on hold.'","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"purpose":{"text":"The EU-harmonised intermediate EU parent undertaking threshold monitoring report; its content is defined by the EBA. DNB notes the item is subject to change because the ITS for IPU has been put on hold.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Not stated on the IPU sheet of DNB's workbook (the sheet is empty).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"varies","text":"Not stated by DNB: the IPU sheet of the RF 4.2 workbook has no module rows; the DNB overview table gives 31 December 2026 as the first reference date. See eba/ipu for the EU frequency.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/ipu for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["XBRL-XML","xBRL-CSV"],"text":"DNB overview table: reporting framework 4.2 and xBRL-CSV from reference date 31 December 2026. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/ipu (docs/eba/ipu.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/ipu).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/ipu). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-esg","code":"ESG","name":"ESG risk data (from Pillar 3 disclosures)","official_name":"Environmental Social and Governance","group":"Banks: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The ESG data collection (climate-related templates D 01.00 onwards) defined by the EBA, collected by DNB. The ECB extension asks significant institutions outside the EBA scope for templates D 01.00 and D 02.00 once a year.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"semi-annual","text":"Semi-annual (EBA module). The workbook also has an 'ESG - ECB Extension' sheet: an annual ECB requirement, based on EBA Decision EBA/DC/498, for significant institutions at the highest level of consolidation and targeted subsidiaries.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/esg for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"DNB overview table: reporting framework 4.2 and xBRL-CSV from reference date 30 June 2026. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/esg (docs/eba/esg.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/esg).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/esg). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-sbp-cr","code":"SBP_CR","name":"Supervisory benchmarking: credit risk","official_name":"SBP CR","group":"Banks: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The EU supervisory benchmarking exercise for credit risk internal models; content defined by the EBA, collected by DNB.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"annual","text":"Annual (credit risk: December).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/sbp-cr for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["XBRL-XML","xBRL-CSV"],"text":"DNB overview table: reporting framework 4.2 and xBRL-CSV from reference date 31 December 2026; earlier reports were in xBRL-XML. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/sbp-cr (docs/eba/sbp-cr.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/sbp-cr).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/sbp-cr). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-sbp-ifrs9","code":"SBP_IFRS9","name":"Supervisory benchmarking: IFRS 9","official_name":"SBP IFRS9","group":"Banks: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The EU supervisory benchmarking exercise for IFRS 9 expected credit loss models; content defined by the EBA, collected by DNB.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"annual","text":"Annual (SBP IFRS9: December).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/sbp-ifrs9 for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["XBRL-XML","xBRL-CSV"],"text":"DNB overview table: reporting framework 4.2 and xBRL-CSV from reference date 31 December 2026; earlier reports were in xBRL-XML. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/sbp-ifrs9 (docs/eba/sbp-ifrs9.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/sbp-ifrs9).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/sbp-ifrs9). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-sbp-rm","code":"SBP_RM","name":"Supervisory benchmarking: market risk measures","official_name":"SBP RM","group":"Banks: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The EU supervisory benchmarking exercise for market risk measures; content defined by the EBA, collected by DNB.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"annual","text":"Annual (market risk: January).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/sbp-rm for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"DNB overview table: reporting framework 4.2 and xBRL-CSV from reference date 31 May 2026. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/sbp-rm (docs/eba/sbp-rm.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/sbp-rm).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/sbp-rm). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-sbp-imv","code":"SBPIMV","name":"Supervisory benchmarking: initial market valuation","official_name":"SBP IMV","group":"Banks: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The initial market valuation for the supervisory benchmarking portfolio; content defined by the EBA, collected by DNB.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions (CI) at individual level and, at consolidated level, credit institutions, financial holding companies (FH), mixed financial holding companies (MFH) and the other consolidating entity types the workbook lists (CB, NE), when the ECB's master data conditions for the module are met (DNB's 'Required templates and filing indicators RF 4.2' workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"annual","text":"Annual (September).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/sbpimv for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["XBRL-XML","xBRL-CSV"],"text":"DNB overview table: reporting framework 4.2 from 28 February 2026 but xBRL-CSV only from reference date 28 February 2027 ('The introduction of RF4.2 and xBRL.CSV is not aligned'; the 2027 date is tentative). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/sbpimv (docs/eba/sbpimv.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/sbpimv).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/sbpimv). DNB also runs its own additional data quality checks: the 'Additional Data Quality Checks 2026 Q3' workbook lists 1 formula linkbase checks for this module, and its 'Plausibility and Cross checks' sheet holds 211 plausibility and cross checks on COREP and FINREP templates. Reports with blocking errors get the status 'Open, Not accepted' and must be resubmitted.","source":"https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx"]},{"id":"bank-rem-bm","code":"REM_BM_CI","name":"Remuneration benchmarking (banks)","official_name":"Remuneration Benchmarking","group":"Banks: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The EU remuneration benchmarking data collection; content defined by the EBA, collected by DNB.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions and branches at individual level, and consolidating entities at consolidated level (RF 4.2 workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"annual","text":"Annual.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"For reference date 31 December 2025 the deadline was 15 June 2026 for the remuneration benchmarking and high earners reports.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-22-remuneration-reporting-obligations-available-in-reporting-service/"},"formats":{"values":["XBRL-XML","xBRL-CSV"],"text":"Submitted in xBRL-XML for reference date 31 December 2025; the first xBRL-CSV report is requested for reference date 31 December 2026 under reporting framework 4.2. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/rem-bm-ci (docs/eba/rem-bm-ci.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","news-remuneration-2026","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/rem-bm-ci).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/rem-bm-ci). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-22-remuneration-reporting-obligations-available-in-reporting-service/"]},{"id":"bank-rem-he","code":"REM_HE_CI","name":"Remuneration of high earners (banks)","official_name":"Remuneration High Earners","group":"Banks: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The EU data collection on high earners; content defined by the EBA, collected by DNB.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions and branches at individual level, and consolidating entities at consolidated level (RF 4.2 workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"annual","text":"Annual.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"For reference date 31 December 2025 the deadline was 15 June 2026 for the remuneration benchmarking and high earners reports.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-22-remuneration-reporting-obligations-available-in-reporting-service/"},"formats":{"values":["XBRL-XML","xBRL-CSV"],"text":"Submitted in xBRL-XML for reference date 31 December 2025; the first xBRL-CSV report is requested for reference date 31 December 2026 under reporting framework 4.2. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/rem-he-ci (docs/eba/rem-he-ci.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","news-remuneration-2026","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/rem-he-ci).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/rem-he-ci). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-22-remuneration-reporting-obligations-available-in-reporting-service/"]},{"id":"bank-rem-gap","code":"REM_GAP_CI","name":"Gender pay gap (banks)","official_name":"Remuneration on gender pay gap CI","group":"Banks: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The EU gender pay gap benchmarking data collection; content defined by the EBA, collected by DNB.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions, CB, NE and (mixed) financial holding companies at individual level (RF 4.2 workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"varies","text":"Triennial; first reference period December 2023. DNB: next request for reference date 31 December 2026.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated yet; DNB says the next request is for reference date 31 December 2026.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-22-remuneration-reporting-obligations-available-in-reporting-service/"},"formats":{"values":["XBRL-XML","xBRL-CSV"],"text":"DNB overview table: reporting framework 4.2 and xBRL-CSV from reference date 31 December 2026. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/rem-gap-ci (docs/eba/rem-gap-ci.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","news-remuneration-2026","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/rem-gap-ci).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/rem-gap-ci). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-22-remuneration-reporting-obligations-available-in-reporting-service/"]},{"id":"bank-rem-hr","code":"REM_HR_Institution","name":"Approved higher bonus ratios (banks)","official_name":"Remunerations approved higher ratios, Institution level","group":"Banks: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The EU data collection on approved higher ratios of variable to fixed remuneration; content defined by the EBA, collected by DNB.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Entities on the list referred to in the workbook ('Entities in the list').","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"varies","text":"Biennial; first reference period December 2022. DNB: next request for reference date 31 December 2026.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated yet; DNB says the next request is for reference date 31 December 2026.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-22-remuneration-reporting-obligations-available-in-reporting-service/"},"formats":{"values":["XBRL-XML","xBRL-CSV"],"text":"DNB overview table: reporting framework 4.2 and xBRL-CSV from reference date 31 December 2026. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/rem-hr-institution (docs/eba/rem-hr-institution.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","news-remuneration-2026","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/rem-hr-institution).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/rem-hr-institution). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-22-remuneration-reporting-obligations-available-in-reporting-service/"]},{"id":"bank-rem-dbm","code":"REM_DBM","name":"Diversity benchmarking (banks)","official_name":"DIV BM / Remuneration Diversity Benchmarking","group":"Banks: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The EU diversity benchmarking data collection; content defined by the EBA, collected by DNB.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Credit institutions, CB, NE and (mixed) financial holding companies at individual level (RF 4.2 workbook).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"varies","text":"Triennial; first reference period December 2024. DNB: next request for reference date 31 December 2027.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated yet; DNB says the next request is for reference date 31 December 2027.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-22-remuneration-reporting-obligations-available-in-reporting-service/"},"formats":{"values":["XBRL-XML","xBRL-CSV"],"text":"DNB overview table: reporting framework 4.2 and xBRL-CSV from reference date 31 December 2027. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/rem-dbm (docs/eba/rem-dbm.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","news-remuneration-2026","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/rem-dbm).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/rem-dbm). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-22-remuneration-reporting-obligations-available-in-reporting-service/"]},{"id":"bank-sepa-ipr","code":"SEPA_IPR","name":"Charges and rejected instant payments (Instant Payments Regulation)","official_name":"IPR","group":"Banks: other EU reports (EU, EBA)","status":"in force","purpose":{"text":"The report on charges for credit transfers and instant credit transfers and the share of rejected transactions under the Instant Payments Regulation, in EBA reporting framework 4.2. DNB collects it through the Reporting Service.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Payment service providers. DNB announced the IPR reporting obligations on its banks reporting page and refers to its sector news item of 29 January on the first IPR deadline for payment service providers (betaaldienstverleners). The RF 4.2 workbook has no IPR sheet.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"annual","text":"Annual reference periods: 31-12-2022 (26 October to 31 December only), 31-12-2023, 31-12-2024 and 31-12-2025.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"The submission deadline for the IPR report is 9 April 2026 (for all four reference periods).","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-03-04-reporting-obligations-instant-payment-regulation-ipr-now-available-in-reporting-service/"},"formats":{"values":["xBRL-CSV"],"text":"Must be submitted in xBRL-CSV under reporting framework 4.2; the full report via the DNB portal. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/sepa-ipr (docs/eba/sepa-ipr.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","news-ipr-2026","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/sepa-ipr).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/sepa-ipr). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-03-04-reporting-obligations-instant-payment-regulation-ipr-now-available-in-reporting-service/"]},{"id":"bank-resol1","code":"RESOL1","name":"Resolution planning report, module 1","official_name":"Resolution Planning module 1","group":"Banks: resolution reporting (EU, EBA)","status":"in force","purpose":{"text":"Information for resolution plans (module 1) under the EBA resolution reporting ITS, collected by DNB as resolution authority input.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Not stated on DNB's pages checked; the module is not in the RF 4.2 required templates workbook.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"varies","text":"Not stated in DNB's documents; the overview table gives 31 December 2025 as the first reference date for RF 4.2 and xBRL-CSV (see eba/resol1 for the EU frequency).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/resol1 for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"DNB overview table and news of 19 December 2025: for resolution planning reports xBRL-CSV applies from reference date 31 December 2025. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/resol1 (docs/eba/resol1.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/resol1).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/resol1). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-resol2","code":"RESOL2","name":"Resolution planning report, module 2","official_name":"Resolution Planning module 2","group":"Banks: resolution reporting (EU, EBA)","status":"in force","purpose":{"text":"Information for resolution plans (module 2) under the EBA resolution reporting ITS, collected by DNB as resolution authority input.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Not stated on DNB's pages checked; the module is not in the RF 4.2 required templates workbook.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"varies","text":"Not stated in DNB's documents; the overview table gives 31 December 2025 as the first reference date for RF 4.2 and xBRL-CSV (see eba/resol2 for the EU frequency).","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/resol2 for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"DNB overview table and news of 19 December 2025: for resolution planning reports xBRL-CSV applies from reference date 31 December 2025. Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/resol2 (docs/eba/resol2.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/resol2).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/resol2). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-mrel-tlac","code":"MREL_TLAC","name":"MREL and TLAC report","official_name":"MREL TLAC","group":"Banks: resolution reporting (EU, EBA)","status":"in force","purpose":{"text":"The report on own funds and eligible liabilities (MREL) and TLAC, in EBA reporting framework 4.2, collected by DNB.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Not stated on DNB's pages checked; the module is not in the RF 4.2 required templates workbook.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"varies","text":"Not stated in DNB's documents; see eba/mrel-tlac for the EU frequency. The overview table gives 31 March 2026 as the first reference date for RF 4.2 and xBRL-CSV.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/mrel-tlac for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/mrel-tlac (docs/eba/mrel-tlac.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/mrel-tlac).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/mrel-tlac). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"bank-notif-impracticability","code":"NOTIF_IMPRACTICABILITY","name":"Notification of impracticability of contractual bail-in recognition","official_name":"NOTIF IMPRACTICABILITY","group":"Banks: resolution reporting (EU, EBA)","status":"in force","purpose":{"text":"The notification that including contractual recognition of write-down and conversion powers is impracticable, in EBA reporting framework 4.2, collected by DNB.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"who_files":{"text":"Not stated on DNB's pages checked.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"frequency":{"value":"event-driven","text":"Not stated in DNB's documents (see eba/notif-impracticability). The overview table gives 31 March 2026 as the first reference date for RF 4.2 and xBRL-CSV.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"deadline":{"text":"Not stated on DNB's banks reporting pages checked (the Reporting Service shows each obligation and its deadline after log-in). See the library's EBA entry eba/notif-impracticability for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"formats":{"values":["xBRL-CSV"],"text":"From reference date 31 March 2026 the module follows EBA reporting framework 4.2 and must be submitted in xBRL-CSV; xBRL-XML is no longer accepted by DNB, the SRB, the ECB or the EBA (DNB overview table and news of 19 December 2025). Reports are uploaded to the DNB Reporting Service (DLR) in My DNB; DNB forwards accepted reports to the EBA. ","source":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx"},"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/notif-impracticability (docs/eba/notif-impracticability.md). Dutch firms use the EBA's templates and taxonomy; DNB's 'Required templates and filing indicators RF 4.2' workbook lists which templates each type of entity must send.","source":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx"},"documents":["dlr-supervisory-reports-page","banks-reports-page","rf42-required-templates","rf42-xbrl-csv-overview","news-rf42-xbrl-csv","news-xbrl-csv-timely","news-xbrl-csv-filing-rule","bank-dq-checks-2026q3","bank-formula-linkbase-2026q3","news-dq-checks-2026q3","bank-xbrl-csv-points-of-attention","dnb-filing-rules","news-filing-indicator-validation","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/notif-impracticability).","where":null,"machine_readable":true,"rule_format":"EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list","note":"The rules are the EBA's (see the library's EBA entry eba/notif-impracticability). DNB's 'Additional Data Quality Checks 2026 Q3' workbook has no formula linkbase checks for this module. DNB validates xBRL-CSV reports against the EBA filing rules (version 5.8 for reporting framework 4.2) and rejects reports with blocking errors.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/"},"sources":["https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/"]},{"id":"dora-register-of-information","code":"DORA","name":"DORA register of information (ICT third-party arrangements)","official_name":"DORA Register of information","group":"All sectors: ICT third-party registers (EU, ESAs)","status":"in force","purpose":{"text":"The register of information on contractual arrangements with ICT third-party service providers under the Digital Operational Resilience Act. DNB forwards the submitted reports directly to the EBA, which runs technical and data quality checks and returns a validation report in the Reporting Service.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-03-04-reporting-obligation-dora-register-of-information-now-available-in-reporting-service/"},"who_files":{"text":"Financial entities under DORA supervised by DNB. DNB published the same reporting obligation in the Reporting Service news for payment and e-money institutions and for banks, and its Dutch insurers page links DORA register news for 2026.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/news-and-messages/news/2026/2026-03-11-reporting-obligation-for-the-dora-information-register-and-automatic-feedback-on-data-quality-checks/"},"frequency":{"value":"annual","text":"Annual, reference date 31 December (the 2026 collection uses reference date 31 December 2025 on the banks page; the payment and e-money institutions page states 31 December 2026).","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-03-04-reporting-obligation-dora-register-of-information-now-available-in-reporting-service/"},"deadline":{"text":"The submission deadline for the DORA register of information is 20 March 2026.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-03-04-reporting-obligation-dora-register-of-information-now-available-in-reporting-service/"},"formats":{"values":["xBRL-CSV","Excel"],"text":"Must be submitted in xBRL-CSV (reporting framework 4.0). Firms may instead use a standardised Excel template in the Reporting Service, which DNB converts to xBRL-CSV. Firms can request a resubmission themselves with the Re-report button.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-03-04-reporting-obligation-dora-register-of-information-now-available-in-reporting-service/"},"legal_basis":[{"title":"Implementing Technical Standard on the Register of Information (DORA)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202402956"}],"templates":{"count":0,"items":[],"note":"EU return: the templates (B_01.01 onwards) and the taxonomy are defined by the ESAs and published by the EBA. See the library's EBA entry eba/dora (docs/eba/dora.md). DNB's Excel template is a conversion aid in the Reporting Service.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-03-04-reporting-obligation-dora-register-of-information-now-available-in-reporting-service/"},"documents":["news-dora-banks-2026","news-dora-pi-emi-2026","banks-reports-page","pi-emi-reports-page","ins-reports-page","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/dora).","where":null,"machine_readable":true,"rule_format":"EBA technical and data quality checks, returned as a validation report in the Reporting Service","note":"The EBA runs the checks after DNB forwards the report; in early April 2026 it ran additional checks on the consolidation structure (B_01.02) and ICT third-party providers (B_05.01), and DNB expects findings to be corrected by resubmission.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/news-and-messages/news/2026/2026-03-11-reporting-obligation-for-the-dora-information-register-and-automatic-feedback-on-data-quality-checks/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-03-04-reporting-obligation-dora-register-of-information-now-available-in-reporting-service/"},"sources":["https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-03-04-reporting-obligation-dora-register-of-information-now-available-in-reporting-service/","https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/news-and-messages/news/2026/2026-03-11-reporting-obligation-for-the-dora-information-register-and-automatic-feedback-on-data-quality-checks/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/"]},{"id":"psp-fraud-reporting","code":"Fraud reporting (PSD2)","name":"Payment fraud statistics (PSD2 fraud reporting)","official_name":"Fraud Reporting","group":"Banks and payment service providers: payment fraud statistics (EU, EBA)","status":"in force","purpose":{"text":"Statistical data on fraud in payment transactions under the EBA Guidelines on fraud reporting under PSD2. DNB publishes FAQs (from a roundtable of 25 September 2019) and a data entry template; it says it will follow EBA or ECB answers where they differ.","source":"https://www.dnb.nl/media/j1ed34vs/2020-02-27_faqs_on_fraud_reporting_v2-3_en.pdf"},"who_files":{"text":"Licensed payment service providers with a registered office or branch in the Netherlands (banks, payment institutions and electronic money institutions; DNB links the FAQ from both the banks and the payment and e-money institutions pages). Payment institutions exempted under Article 32 PSD2 and e-money institutions exempted under Article 9 EMD2 report once a year.","source":"https://www.dnb.nl/media/j1ed34vs/2020-02-27_faqs_on_fraud_reporting_v2-3_en.pdf"},"frequency":{"value":"semi-annual","text":"Every six months; once a year, with the data split into two six-month periods, for exempted payment and e-money institutions.","source":"https://www.dnb.nl/media/j1ed34vs/2020-02-27_faqs_on_fraud_reporting_v2-3_en.pdf"},"deadline":{"text":"Not stated in the FAQ or on the reporting pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/"},"formats":{"values":["Excel","Other"],"text":"DNB publishes an Excel data entry template (version 1.4, 23 November 2020). Geographical breakdowns can be attached as separate non-mandatory files in the Reporting Service, with the breakdown in the file title (FAQ 2.17).","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/"},"templates":{"count":0,"items":[],"note":"EU return: the data breakdown is set in the Annex to the EBA Guidelines. See the library's EBA entry eba/psd-frp (docs/eba/psd-frp.md). DNB's data entry template has a 'Data Entry fraud' sheet and 'Explanatory notes'.","source":"https://www.dnb.nl/media/qqalyfq3/2020-11-23_invoer_template_fraud_reporting_v1-4.xlsx"},"documents":["fraud-reporting-faq-en","fraud-reporting-template","pi-emi-reports-page","banks-reports-page","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No DNB validation rules for this return were found on the pages checked; the EBA entry eba/psd-frp holds the EU material.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/"},"sources":["https://www.dnb.nl/media/j1ed34vs/2020-02-27_faqs_on_fraud_reporting_v2-3_en.pdf","https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/media/qqalyfq3/2020-11-23_invoer_template_fraud_reporting_v1-4.xlsx"]},{"id":"bank-certification","code":"Digitale handtekening + accountantsverklaring","name":"Auditor's certification of COREP and FINREP reports (banks)","official_name":"Certification of annual statements (banks)","group":"Banks (national)","status":"in force","purpose":{"text":"Banks must send DNB the auditor's certification of the previous year's reports. For 2025 it covers COREP OF, COREP LE and FINREP (highest level only), and an agreed-upon procedures (AUP) report on IRRBB. The Result overview must give a complete, stand-alone overview of all findings and observations in the audit report.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-15-certification-2025-reports/"},"who_files":{"text":"Banks (the certification obligation appears in the DNB portal under \"Digitale handtekening + accountantsverklaring\", reference date 31 December 2025; banks with a non-calendar financial year have a different reference date).","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-15-certification-2025-reports/"},"frequency":{"value":"annual","text":"Once a year, for the preceding year.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-15-certification-2025-reports/"},"deadline":{"text":"By 30 June 2026 at the latest for the 2025 reports; DNB confirmed on 11 June 2026 that the IRRBB AUP report must also be submitted by 30 June 2026.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-06-11-update-on-submission-date-irrbb-aup-certification-annual-statements-2025/"},"formats":{"values":["XBRL-XML","XML","PDF","Excel"],"text":"Five files: the auditor's statement in XBRL, its electronic signature in XML, the IRRBB AUP report as a readable PDF, the Result overview in Excel and the audit report as an attachment (readable PDF, not scanned).","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-15-certification-2025-reports/"},"templates":{"count":6,"items":[{"code":"Auditor statement","name":"Auditor's statement on the CRD data to be certified (XBRL)"},{"code":"Signature","name":"Electronic signature for the auditor's statement (XML)"},{"code":"IRRBB AUP","name":"Agreed-upon procedures report for IRRBB (readable PDF)"},{"code":"Result overview: Overview audit findings","name":"Result overview workbook: audit findings"},{"code":"Result overview: Internal control observations","name":"Result overview workbook: internal control observations"},{"code":"Audit report","name":"Audit report (attachment)"}],"source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-15-certification-2025-reports/","note":"The files DNB lists for the 2025 certification; the Result overview workbook has the sheets Guidance, Overview audit findings, Internal control observations and Dropdown lists."},"documents":["banks-reports-page","news-certification-2025","news-irrbb-aup-deadline","bank-certification-result-overview","accountant-actuary-page","digital-certification-manual","auditor-statement-requirements-2023","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules published for the certification files.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-15-certification-2025-reports/"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-15-certification-2025-reports/"},"sources":["https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-15-certification-2025-reports/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-06-11-update-on-submission-date-irrbb-aup-certification-annual-statements-2025/","https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"]},{"id":"third-country-financial-statement","code":"Financial Statement Third Country","name":"Financial statement of third-country licence holders (banks and investment firms)","official_name":"Financial Statement Third Country - Banks / Investment Firms","group":"Third-country banks and investment firms (national)","status":"in force","purpose":{"text":"A short declaration of key figures, signed by the CEO and CFO: for banks the liquidity buffer, net liquidity outflow and LCR (from COREP C 76.00), total own funds, CET1 capital, SREP ratio and solvency ratio (from COREP C 01.00 and C 03.00), assets under management and number of Dutch clients and the value of orders for Dutch clients. The investment firm version takes its figures from the IFR report (for example IF 09.99 liquidity requirements).","source":"https://www.dnb.nl/media/4kffzrdj/2022-03-02_dnb_financial-statement-third-country-banks_v101.xlsx"},"who_files":{"text":"Holders of a licence under section 2:99a or 2:99b Wft (banks), and the equivalent third-country investment firm licence holders (investment firm version). The investment firm manual says firms not required to prepare an IFR report to the FCA can ask DNB to fill in the figures based on the FCA templates.","source":"https://www.dnb.nl/media/4kffzrdj/2022-03-02_dnb_financial-statement-third-country-banks_v101.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly ('on a quarterly basis', banks manual); the investment firm manual does not repeat the frequency.","source":"https://www.dnb.nl/media/4kffzrdj/2022-03-02_dnb_financial-statement-third-country-banks_v101.xlsx"},"deadline":{"text":"Not stated in the templates or on the page checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"formats":{"values":["Excel","PDF"],"text":"Excel templates (version 1.0.1, 2 March 2022) with CEO and CFO signature tabs, signed and added as a scanned attachment.","source":"https://www.dnb.nl/media/4kffzrdj/2022-03-02_dnb_financial-statement-third-country-banks_v101.xlsx"},"templates":{"count":4,"items":[{"code":"Statement third country - Banks","name":"Statement for third-country licence holders: banks"},{"code":"Statement third country - IF","name":"Statement for third-country licence holders: investment firms"},{"code":"Signature CEO","name":"Signature of the CEO"},{"code":"Signature CFO","name":"Signature of the CFO"}],"source":"https://www.dnb.nl/media/4kffzrdj/2022-03-02_dnb_financial-statement-third-country-banks_v101.xlsx","note":"Sheets of the two templates (each also has a Manual sheet); the CEO and CFO signature sheets appear in both."},"documents":["if-fm-reports-page","third-country-fs-banks","third-country-fs-if","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules published.","source":"https://www.dnb.nl/media/4kffzrdj/2022-03-02_dnb_financial-statement-third-country-banks_v101.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"sources":["https://www.dnb.nl/media/4kffzrdj/2022-03-02_dnb_financial-statement-third-country-banks_v101.xlsx","https://www.dnb.nl/media/fglfefgt/2022-03-02_dnb_financial-statement-third-country-investment-firms_v101.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"]},{"id":"if-class2","code":"IF_CLASS2","name":"Investment firm prudential report, class 2 (IFREP)","official_name":"IFREP Class 2","group":"Investment firms: prudential reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised prudential report under the Investment Firms Regulation (own funds, own funds requirements, K-factors, concentration risk and liquidity), collected by DNB; content defined by the EBA. Institutions are required, under Article 3:72 Wft and the IFR, to submit timely and accurate reports.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"who_files":{"text":"Class 2 investment firms licensed by DNB, at individual and, where applicable, consolidated level (the IFREP class 2 manual asks for the LEI code with .IND or .CON).","source":"https://www.dnb.nl/media/lwodgjie/2025-10-09-handboek-rapportages-ifrep-class2.xlsx"},"frequency":{"value":"varies","text":"Not stated on DNB's pages checked; see eba/if-class2 for the EU frequency.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"deadline":{"text":"Not stated on DNB's investment firms reporting page or in the manual; see eba/if-class2 for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"formats":{"values":["XBRL-XML","Excel"],"text":"XBRL (standard) or Excel (alternative), per DNB's webinar slides; DNB publishes Excel data entry templates for the EBA IF taxonomy (EBA DPM v3.2 IF / v4.2 IF). The class 2 manual's table of contents names the EBA IF 4.0 module if_class2.","source":"https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf"},"legal_basis":[{"title":"Regulation (EU) 2019/2033 (Investment Firms Regulation), reporting by investment firms (Article 54)","url":"https://eur-lex.europa.eu/eli/reg/2019/2033/oj/eng#:~:text=REPORTING%20BY%20INVESTMENT%20FIRMS"},{"title":"Commission Implementing Regulation (EU) 2021/2284 (IFR reporting templates)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32021R2284&from=EN"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/if-class2 (docs/eba/if-class2.md). Dutch firms use the EBA's templates and taxonomy; DNB's reporting manual adds Dutch guidance per template.","source":"https://www.dnb.nl/media/lwodgjie/2025-10-09-handboek-rapportages-ifrep-class2.xlsx"},"documents":["if-fm-reports-page","if-additional-dq-checks","if-data-entry-eba","if-webinar-data-quality","dnb-filing-rules","if-ifrep-class2-manual","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/if-class2).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (see the EBA entry); DNB's extra XBRL assertions in an Excel list with XBRL formula expressions","note":"DNB's 'Additional dataquality checks (IF)' workbook (1 October 2025) adds 59 XBRL assertions on the EBA IF taxonomy (ids dnb_ext_v...), 51 checks after XBRL submission that compare the IF report with the FBO FINREP report, and the expected templates per report name.","source":"https://www.dnb.nl/media/c55f1jcn/2025-10-01_additional_dataquality_checks_if_cleaned.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"sources":["https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/","https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf","https://www.dnb.nl/media/lwodgjie/2025-10-09-handboek-rapportages-ifrep-class2.xlsx","https://www.dnb.nl/media/c55f1jcn/2025-10-01_additional_dataquality_checks_if_cleaned.xlsx"]},{"id":"if-class3","code":"IF_CLASS3","name":"Investment firm prudential report, class 3 (IFREP)","official_name":"IFREP Class 3","group":"Investment firms: prudential reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised prudential report under the Investment Firms Regulation (own funds, own funds requirements, K-factors, concentration risk and liquidity), collected by DNB; content defined by the EBA. Institutions are required, under Article 3:72 Wft and the IFR, to submit timely and accurate reports.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"who_files":{"text":"Class 3 (small and non-interconnected) investment firms and investment fund managers with a MiFID top-up licence (DNB webinar slides).","source":"https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf"},"frequency":{"value":"annual","text":"Annually (IFREP for class 3 investment firms and investment fund managers with MiFID top-up, DNB webinar slides of 25 January 2024).","source":"https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf"},"deadline":{"text":"Not stated on DNB's investment firms reporting page or in the manual; see eba/if-class3 for the EU remittance dates.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"formats":{"values":["XBRL-XML","Excel"],"text":"XBRL (standard) or Excel (alternative), per DNB's webinar slides; DNB publishes Excel data entry templates for the EBA IF taxonomy (EBA DPM v3.2 IF / v4.2 IF).","source":"https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf"},"legal_basis":[{"title":"Regulation (EU) 2019/2033 (Investment Firms Regulation), reporting by investment firms (Article 54)","url":"https://eur-lex.europa.eu/eli/reg/2019/2033/oj/eng#:~:text=REPORTING%20BY%20INVESTMENT%20FIRMS"},{"title":"Commission Implementing Regulation (EU) 2021/2284 (IFR reporting templates)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32021R2284&from=EN"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/if-class3 (docs/eba/if-class3.md). Dutch firms use the EBA's templates and taxonomy; DNB's reporting manual adds Dutch guidance per template.","source":"https://www.dnb.nl/media/bl1h03d5/handboek_rapportages_-_ifrep_class3.xlsx"},"documents":["if-fm-reports-page","if-additional-dq-checks","if-data-entry-eba","if-webinar-data-quality","dnb-filing-rules","if-ifrep-class3-manual","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/if-class3).","where":null,"machine_readable":true,"rule_format":"EBA validation rules (see the EBA entry); DNB's extra XBRL assertions in an Excel list with XBRL formula expressions","note":"DNB's 'Additional dataquality checks (IF)' workbook (1 October 2025) adds 59 XBRL assertions on the EBA IF taxonomy (ids dnb_ext_v...), 51 checks after XBRL submission that compare the IF report with the FBO FINREP report, and the expected templates per report name.","source":"https://www.dnb.nl/media/c55f1jcn/2025-10-01_additional_dataquality_checks_if_cleaned.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"sources":["https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/","https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf","https://www.dnb.nl/media/bl1h03d5/handboek_rapportages_-_ifrep_class3.xlsx","https://www.dnb.nl/media/c55f1jcn/2025-10-01_additional_dataquality_checks_if_cleaned.xlsx"]},{"id":"fbo-investment-firms","code":"FBO (finrep_t2if, finrep_t3if, finrep_t2ifam, finrep_t3ifam)","name":"Financial report of investment firms (national FINREP)","official_name":"FINREP FBO - beleggingsondernemingen","group":"Investment firms and fund managers: financial reporting (national)","status":"in force","status_note":{"text":"FBO taxonomy 5.0.0 (13 May 2024) is the current version. DNB published version 6.0.0 on 25 March 2026 (three tables on e-money tokens and asset-referenced tokens) for June 2026, then said on 15 July 2026 that 6.0.0 does not apply and is not available in the Reporting Service; reporting stays as in the previous cycle.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/news-and-messages/news/2026/2026-07-15-correction-new-finrep-reporting-version-for-the-june-2026-reference-date-not-applicable/"},"purpose":{"text":"DNB's national financial report for investment firms (balance sheet, profit and loss, managed assets, own funds and capital requirements for firms that also manage funds), in DNB's FBO taxonomy ('Financiele rapportages voor beleggingsondernemingen en fondsbeheerders'). Institutions must submit timely and accurate reports under Article 3:72 Wft; DNB uses them alongside the IFR reports and cross-checks the two.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"who_files":{"text":"Investment firms licensed by DNB, in profile groups by IFR class: class 2 (T2if) or class 3 small and non-interconnected (T3if, Article 12 IFR), and fund managers that may also provide investment services (T2ifam, T3ifam), each on IFRS or GAAP and individual or consolidated (DNB flowchart for the applicable reporting profile).","source":"https://www.dnb.nl/media/jukhp3eo/2021-08-18_stroomschema_toepasselijk_rapportageprofiel_v200.pdf"},"frequency":{"value":"varies","text":"Quarterly or six-monthly (FINREP for investment firms and investment fund managers, DNB webinar slides); which firms report quarterly is not stated on the pages checked.","source":"https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf"},"deadline":{"text":"Not stated on the pages checked. The webinar slides say the year-end report (mostly Q4) must not differ materially from the final financial statements and must be resubmitted if it does.","source":"https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf"},"formats":{"values":["XBRL-XML","Excel"],"text":"XBRL (standard) or Excel (alternative) through the Reporting Service; DNB converts Excel data entry templates to XBRL. FBO 6.0.0 would add xBRL-CSV (37 entry points with XML and CSV samples) but does not apply.","source":"https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf"},"legal_basis":[{"title":"Regeling staten financiele ondernemingen Wft (Regulation on Statements of Financial Undertakings under the Wft), as described by DNB","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/laws-and-eu-regulations/financial-supervision-act/regulations/regulation-on-statements-of-financial-undertakings-under-the-wft/"}],"templates":{"count":16,"items":[{"code":"T00.01","name":"Nature of report (FINREP)"},{"code":"T00.02","name":"Assets under management: additional details"},{"code":"T00.03","name":"Fund management: number of participants and assets under management"},{"code":"T01.01","name":"Balance sheet: assets"},{"code":"T01.02","name":"Balance sheet: liabilities"},{"code":"T01.03","name":"Balance sheet: equity"},{"code":"T01.09","name":"Details of other assets and liabilities"},{"code":"T02.00","name":"Statement of profit or loss"},{"code":"T09.01","name":"Off-balance sheet items subject to credit risk: loan commitments, financial guarantees and other commitments given"},{"code":"T09.02","name":"Loan commitments, financial guarantees and other commitments received"},{"code":"T09.03","name":"Off-balance sheet items: qualitative information"},{"code":"T11.09","name":"Managed funds: breakdown by fund"},{"code":"T22.09","name":"Fee and commission income by activity"},{"code":"T31.01","name":"Related parties: amounts payable and receivable"},{"code":"T31.02","name":"Related parties: expenses and income from transactions"},{"code":"T71.00","name":"Capital requirements: fund management"}],"source":"https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx","note":"Union of the tables in the investment firm modules of FBO taxonomy 5.0.0 (T2if, T3if, T2ifam, T3ifam, each IFRS/GAAP and individual/consolidated): firms that do not manage funds file 13 or 14 of these tables, firms that also manage funds 15 or 16 (T00.02 is in the class 3 profiles only)."},"documents":["fbo-5-downloads-page","fbo-5-annotated-templates","fbo-5-reporting-framework","fbo-5-release-document","fbo-6-downloads-page","fbo-6-annotated-templates","fbo-6-release-notes","news-finrep-6-not-applicable","dnb-data-dictionary-xlsx","dnb-filing-rules","dnb-xbrl-csv-filing-rules","if-fm-reports-page","if-finrep-manual","if-data-entry-fbo","if-additional-dq-checks","if-reporting-profile-flowchart","if-webinar-data-quality","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies"],"validation_rules":{"published":true,"count":275,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FBO 5.0.0 annotated templates whose Module(s) column names any T2if, T3if, T2ifam or T3ifam module.","where":"https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx","note":"DNB's 'Additional dataquality checks (IF)' workbook adds 10 assertions on the DNB FBO taxonomy and 51 cross checks between FINREP and the IF report after submission."},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"sources":["https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/","https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/downloads-fbo-taxonomy-specifications-5-0-0/","https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf","https://www.dnb.nl/media/jukhp3eo/2021-08-18_stroomschema_toepasselijk_rapportageprofiel_v200.pdf","https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/news-and-messages/news/2026/2026-07-15-correction-new-finrep-reporting-version-for-the-june-2026-reference-date-not-applicable/"]},{"id":"fbo-fund-managers","code":"FBO (finrep_am)","name":"Financial report of fund managers (national FINREP)","official_name":"FINREP FBO - fondsbeheerders","group":"Investment firms and fund managers: financial reporting (national)","status":"in force","status_note":{"text":"FBO taxonomy 5.0.0 (13 May 2024) is the current version. DNB published version 6.0.0 on 25 March 2026 (three tables on e-money tokens and asset-referenced tokens) for June 2026, then said on 15 July 2026 that 6.0.0 does not apply and is not available in the Reporting Service; reporting stays as in the previous cycle.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/news-and-messages/news/2026/2026-07-15-correction-new-finrep-reporting-version-for-the-june-2026-reference-date-not-applicable/"},"purpose":{"text":"DNB's national financial report for managers of investment funds (UCITS and/or AIFMD licence) that do not provide investment services: balance sheet, profit and loss, managed funds per fund, assets under management, fixed overheads and capital requirements for fund management, and own funds, in the FBO taxonomy.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"who_files":{"text":"Fund managers holding a UCITS and/or AIFMD licence that may not provide investment services (profile finrep_am in DNB's flowchart), on IFRS or GAAP and individual or consolidated.","source":"https://www.dnb.nl/media/jukhp3eo/2021-08-18_stroomschema_toepasselijk_rapportageprofiel_v200.pdf"},"frequency":{"value":"varies","text":"Quarterly or six-monthly (FINREP for investment firms and investment fund managers, DNB webinar slides).","source":"https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf"},"deadline":{"text":"Not stated on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"formats":{"values":["XBRL-XML","Excel"],"text":"XBRL (standard) or Excel (alternative) through the Reporting Service.","source":"https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf"},"legal_basis":[{"title":"Regeling staten financiele ondernemingen Wft (Regulation on Statements of Financial Undertakings under the Wft), as described by DNB","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/laws-and-eu-regulations/financial-supervision-act/regulations/regulation-on-statements-of-financial-undertakings-under-the-wft/"}],"templates":{"count":17,"items":[{"code":"T00.01","name":"Nature of report (FINREP)"},{"code":"T00.03","name":"Fund management: number of participants and assets under management"},{"code":"T01.01","name":"Balance sheet: assets"},{"code":"T01.02","name":"Balance sheet: liabilities"},{"code":"T01.03","name":"Balance sheet: equity"},{"code":"T01.09","name":"Details of other assets and liabilities"},{"code":"T02.00","name":"Statement of profit or loss"},{"code":"T09.01","name":"Off-balance sheet items subject to credit risk: loan commitments, financial guarantees and other commitments given"},{"code":"T09.02","name":"Loan commitments, financial guarantees and other commitments received"},{"code":"T09.03","name":"Off-balance sheet items: qualitative information"},{"code":"T11.09","name":"Managed funds: breakdown by fund"},{"code":"T22.09","name":"Fee and commission income by activity"},{"code":"T31.01","name":"Related parties: amounts payable and receivable"},{"code":"T31.02","name":"Related parties: expenses and income from transactions"},{"code":"T70.00","name":"Fixed overheads requirement calculation (IF3)"},{"code":"T71.00","name":"Capital requirements: fund management"},{"code":"T90.00","name":"Own funds composition"}],"source":"https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx","note":"Tables of the fund manager modules (am_ind_ifrs, am_ind_gaap, am_con_ifrs, am_con_gaap) of FBO taxonomy 5.0.0."},"documents":["fbo-5-downloads-page","fbo-5-annotated-templates","fbo-5-reporting-framework","fbo-5-release-document","fbo-6-downloads-page","fbo-6-annotated-templates","fbo-6-release-notes","news-finrep-6-not-applicable","dnb-data-dictionary-xlsx","dnb-filing-rules","dnb-xbrl-csv-filing-rules","if-fm-reports-page","if-finrep-manual","if-data-entry-fbo","if-reporting-profile-flowchart","if-webinar-data-quality","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies"],"validation_rules":{"published":true,"count":296,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FBO 5.0.0 annotated templates whose Module(s) column names any am_ module.","where":"https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/"},"sources":["https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/","https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/downloads-fbo-taxonomy-specifications-5-0-0/","https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf","https://www.dnb.nl/media/jukhp3eo/2021-08-18_stroomschema_toepasselijk_rapportageprofiel_v200.pdf"]},{"id":"bcs-reporting","code":"BCS","name":"Investor compensation scheme report (value of non-professional clients' investments)","official_name":"Investor compensation scheme reporting inquiry (beleggerscompensatiestelsel, BCS)","group":"Investment service providers: investor compensation scheme (national)","status":"in force","purpose":{"text":"DNB requires financial institutions in the Dutch investor compensation scheme (BCS) to report annually on the value of the investments of their non-professional customers, to gain insight into the covered assets and any trends.","source":"https://www.dnb.nl/en/sector-information/resolution-and-guarantee-schemes/investor-compensation-scheme-funding-and-reporting/"},"who_files":{"text":"Financial institutions licensed in the Netherlands to provide investment services, which automatically participate in the investor compensation scheme.","source":"https://www.dnb.nl/en/sector-information/resolution-and-guarantee-schemes/investor-compensation-scheme-funding-and-reporting/"},"frequency":{"value":"annual","text":"Annually, with figures for four quarter-end reference dates (for 2026: 31 March, 30 June, 30 September and 31 December 2025).","source":"https://www.dnb.nl/en/sector-information/resolution-and-guarantee-schemes/investor-compensation-scheme-funding-and-reporting/"},"deadline":{"text":"The submission deadline is 13 March 2026 (for the 2025 reference dates).","source":"https://www.dnb.nl/en/sector-information/resolution-and-guarantee-schemes/investor-compensation-scheme-funding-and-reporting/"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted via MyDNB - Reporting Service; DNB publishes the BCS reporting framework 1.0.0 (XBRL taxonomy) and sample instances. DNB's additional data requests overview (28 October 2026) describes BCS reporting as data on assets under management for non-professional investors in Excel/XBRL via MijnDNB, from investment firms, fund managers and banks with a licence for investment services.","source":"https://www.dnb.nl/media/drmlb5wp/overview_additional_data_requests_20261028.pdf"},"legal_basis":[{"title":"Financial Supervision Act (Wft), sections 3:258 to 3:265, and the Besluit bijzondere prudentiele maatregelen, beleggerscompensatie en depositogarantie Wft, chapter 6 (as listed by DNB)","url":"https://www.dnb.nl/en/sector-information/resolution-and-guarantee-schemes/investor-compensation-scheme-funding-and-reporting/"}],"templates":{"count":1,"items":[{"code":"T_BCS.01","name":"Statement of clients and assets under management for the investor compensation scheme"}],"source":"https://www.dnb.nl/media/ro0j1zgm/dnb-bcs-reporting-framework-1-0-0.zip","note":"The single table in the BCS reporting framework 1.0.0, with columns for the ends of Q1 to Q4."},"documents":["bcs-page","bcs-reporting-framework","bcs-sample-instances","adr-overview-20261028","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-xlsx","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-filing-rules","dnb-xbrl-csv-filing-rules","adr-overview-page"],"validation_rules":{"published":true,"count":34,"count_basis":"Value assertions (va:valueAssertion) in val/assertions_BCS_TG_BCS1.xml of the BCS reporting framework 1.0.0 zip (the file Assertions-BCS.xml holds the same 34).","where":"https://www.dnb.nl/media/ro0j1zgm/dnb-bcs-reporting-framework-1-0-0.zip","machine_readable":true,"rule_format":"XBRL Formula 1.0 value assertions in the taxonomy package","source":"https://www.dnb.nl/media/ro0j1zgm/dnb-bcs-reporting-framework-1-0-0.zip"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/sector-information/resolution-and-guarantee-schemes/investor-compensation-scheme-funding-and-reporting/"},"sources":["https://www.dnb.nl/en/sector-information/resolution-and-guarantee-schemes/investor-compensation-scheme-funding-and-reporting/","https://www.dnb.nl/media/ro0j1zgm/dnb-bcs-reporting-framework-1-0-0.zip","https://www.dnb.nl/media/drmlb5wp/overview_additional_data_requests_20261028.pdf"]},{"id":"fbo-payment-institutions","code":"FBO (psp, T2psp, T3psp)","name":"Prudential report of payment and e-money institutions (FINREP and COREP)","official_name":"Prudential reporting electronic money and payment institutions (FINREP/COREP)","group":"Payment and e-money institutions: prudential reporting (national)","status":"in force","status_note":{"text":"FBO taxonomy 5.0.0 (13 May 2024) is the current version. DNB published version 6.0.0 on 25 March 2026 (three tables on e-money tokens and asset-referenced tokens) for June 2026, then said on 15 July 2026 that 6.0.0 does not apply and is not available in the Reporting Service; reporting stays as in the previous cycle.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/news-and-messages/news/2026/2026-07-15-correction-new-finrep-reporting-version-for-the-june-2026-reference-date-not-applicable/"},"purpose":{"text":"Prudential financial data that electronic money and payment institutions report to DNB: FINREP tabs (balance sheet and profit and loss on Book 2 Title 9 of the Dutch Civil Code, and notes), general information on payment and e-money business, own funds requirement methods A, B and C, recovery and exit triggers, third-party funds, and own funds composition (COREP T90.00, under CRR definitions). The manual says reports must help DNB's supervision and that late or incomplete reports lead to orders subject to penalty.","source":"https://www.dnb.nl/media/izzie413/2025-05-30-prudential-reporting-manual-electronic-money-and-payment-institutions-en.pdf"},"who_files":{"text":"Electronic money institutions and payment institutions licensed by DNB, solo (DNB may also ask for a consolidated report). The FBO taxonomy also has combined profiles for payment service providers that are class 2 or class 3 investment firms (T2psp, T3psp).","source":"https://www.dnb.nl/media/izzie413/2025-05-30-prudential-reporting-manual-electronic-money-and-payment-institutions-en.pdf"},"frequency":{"value":"semi-annual","text":"Twice a year: the first period runs from 1 January to 30 June, the second covers the full calendar year to 31 December (with exceptions for payment volumes and gross provision income).","source":"https://www.dnb.nl/media/izzie413/2025-05-30-prudential-reporting-manual-electronic-money-and-payment-institutions-en.pdf"},"deadline":{"text":"Not stated in the text of the prudential reporting manual (it refers to a Table 1 that is not in the text) or on the page checked.","source":"https://www.dnb.nl/media/izzie413/2025-05-30-prudential-reporting-manual-electronic-money-and-payment-institutions-en.pdf"},"formats":{"values":["Excel","XBRL-XML"],"text":"Firms download the input template from the Reporting Service, fill it in and submit it; an Excel file is converted to XBRL on upload. Dutch GAAP is the basis (IFRS after consulting the supervisor).","source":"https://www.dnb.nl/media/izzie413/2025-05-30-prudential-reporting-manual-electronic-money-and-payment-institutions-en.pdf"},"legal_basis":[{"title":"Regeling staten financiele ondernemingen Wft (Regulation on Statements of Financial Undertakings under the Wft), as described by DNB","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/laws-and-eu-regulations/financial-supervision-act/regulations/regulation-on-statements-of-financial-undertakings-under-the-wft/"}],"templates":{"count":22,"items":[{"code":"T00.01","name":"Nature of report (FINREP)"},{"code":"T00.02","name":"Assets under management: additional details"},{"code":"T01.01","name":"Balance sheet: assets"},{"code":"T01.02","name":"Balance sheet: liabilities"},{"code":"T01.03","name":"Balance sheet: equity"},{"code":"T01.09","name":"Details of other assets and liabilities"},{"code":"T02.00","name":"Statement of profit or loss"},{"code":"T09.01","name":"Off-balance sheet items subject to credit risk: loan commitments, financial guarantees and other commitments given"},{"code":"T09.02","name":"Loan commitments, financial guarantees and other commitments received"},{"code":"T09.03","name":"Off-balance sheet items: qualitative information"},{"code":"T22.09","name":"Fee and commission income by activity"},{"code":"T31.01","name":"Related parties: amounts payable and receivable"},{"code":"T31.02","name":"Related parties: expenses and income from transactions"},{"code":"T80.01","name":"General information for payment services"},{"code":"T80.02","name":"General information for payment service providers"},{"code":"T80.03","name":"General information for electronic money institutions"},{"code":"T81.01","name":"Own funds, method A: based on fixed overheads (DNB's label cites '(EU) 2015/337 Article 9')"},{"code":"T81.02","name":"Own funds, method B (DNB's label cites '(EU) 2015/337 Article 9')"},{"code":"T81.03","name":"Own funds, method C (DNB's label cites '(EU) 2015/337 Article 9')"},{"code":"T82.00","name":"Recovery and exit triggers"},{"code":"T83.00","name":"Third-party funds"},{"code":"T90.00","name":"Own funds composition"}],"source":"https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx","note":"Union of the tables in the psp, T2psp and T3psp modules of FBO taxonomy 5.0.0; the plain psp modules have 19 of them (no T00.02, T09.03 or T22.09). The manual lists the same FINREP and COREP tabs."},"documents":["fbo-5-downloads-page","fbo-5-annotated-templates","fbo-5-reporting-framework","fbo-5-release-document","fbo-6-downloads-page","fbo-6-annotated-templates","fbo-6-release-notes","news-finrep-6-not-applicable","dnb-data-dictionary-xlsx","dnb-filing-rules","dnb-xbrl-csv-filing-rules","pi-emi-reports-page","psp-emi-reporting-manual","psp-data-entry","psp-gaap-supplement","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies"],"validation_rules":{"published":true,"count":386,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FBO 5.0.0 annotated templates whose Module(s) column names any psp, T2psp or T3psp module.","where":"https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx","note":"The manual says the checks cover the accounting framework and reporting level, consistency within FINREP, consistency between FINREP and COREP, and completeness of the general information."},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/"},"sources":["https://www.dnb.nl/media/izzie413/2025-05-30-prudential-reporting-manual-electronic-money-and-payment-institutions-en.pdf","https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/","https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/downloads-fbo-taxonomy-specifications-5-0-0/","https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/news-and-messages/news/2026/2026-07-15-correction-new-finrep-reporting-version-for-the-june-2026-reference-date-not-applicable/"]},{"id":"money-transfer-data","code":"DNB_TZ_MTRXX_GLO_K","name":"Money transfer transaction data","official_name":"MoneyTransfer Data Exchange (GLO)","group":"Payment institutions: money transfer data (national)","status":"in force","purpose":{"text":"A data delivery agreement (gegevensleveringsovereenkomst, GLO) under which money transfer companies deliver files of their money transfer transactions to DNB; it sets the data, delivery medium, format and frequency, and the conditions money transfer companies must meet.","source":"https://www.dnb.nl/media/rjccmhzw/20230306_tz_moneytransfer_data_exchange_-_20221007_glo_2-0.pdf"},"who_files":{"text":"Money transfer companies (the page is under payment institutions and electronic money institutions).","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/moneytransfer-data-exchange-glo/"},"frequency":{"value":"quarterly","text":"Quarterly (GLO code DNB_TZ_MTRXX_GLO_K).","source":"https://www.dnb.nl/media/rjccmhzw/20230306_tz_moneytransfer_data_exchange_-_20221007_glo_2-0.pdf"},"deadline":{"text":"Not stated in the GLO document; it says the reporting company must notify DNB in advance if it cannot deliver by the specified deadline.","source":"https://www.dnb.nl/media/rjccmhzw/20230306_tz_moneytransfer_data_exchange_-_20221007_glo_2-0.pdf"},"formats":{"values":["CSV"],"text":"One semicolon-delimited UTF-8 file, money_transfer_file.csv, with all executed and non-executed send and receive transactions, uploaded to the Reporting Service; all files must be delivered even if empty.","source":"https://www.dnb.nl/media/rjccmhzw/20230306_tz_moneytransfer_data_exchange_-_20221007_glo_2-0.pdf"},"templates":{"count":1,"items":[{"code":"money_transfer_file.csv","name":"Money transfer transactions file"}],"source":"https://www.dnb.nl/media/rjccmhzw/20230306_tz_moneytransfer_data_exchange_-_20221007_glo_2-0.pdf","note":"The single file interface of the data delivery agreement (version 2.0)."},"documents":["glo-page","glo-document","glo-data-model","glo-example","glo-release-notes","pi-emi-reports-page","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: the GLO document describes blocking and signalling rule levels and refers to its appendices and the data model specification workbook for the rules.","where":"https://www.dnb.nl/media/q0rdibc3/20230306_dnb_tz_mtrxx_glo_k_datamodel_specifications_2-0.xlsx","machine_readable":false,"rule_format":"Rules described in the GLO document and the data model specification workbook","source":"https://www.dnb.nl/media/rjccmhzw/20230306_tz_moneytransfer_data_exchange_-_20221007_glo_2-0.pdf"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/moneytransfer-data-exchange-glo/"},"sources":["https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/moneytransfer-data-exchange-glo/","https://www.dnb.nl/media/rjccmhzw/20230306_tz_moneytransfer_data_exchange_-_20221007_glo_2-0.pdf"]},{"id":"casp-prudential-report","code":"FINREP CASP","name":"Prudential report of crypto-asset service providers","official_name":"Prudential reporting crypto-asset service providers (FINREP/COREP)","group":"Crypto-asset service providers: prudential reporting (national)","status":"in force","purpose":{"text":"Financial data that DNB demands, under the Wft, from crypto-asset service providers with a MiCAR licence (Regulation 2023/1114) for its prudential supervision: balance sheet and profit and loss, fixed cost requirement, capital requirement, general information, safekeeping of clients' crypto-assets and funds, and own funds composition.","source":"https://www.dnb.nl/media/y5wjv15k/q1-2026_handleiding_prudentiele_rapportage_cryptoaanbieders_en_finaal.docx"},"who_files":{"text":"Crypto-asset service providers (CASPs) granted a MiCAR licence, solo (DNB may ask for consolidated reporting).","source":"https://www.dnb.nl/media/y5wjv15k/q1-2026_handleiding_prudentiele_rapportage_cryptoaanbieders_en_finaal.docx"},"frequency":{"value":"semi-annual","text":"Twice a year: 1 January to 30 June, and the period ending 31 December.","source":"https://www.dnb.nl/media/y5wjv15k/q1-2026_handleiding_prudentiele_rapportage_cryptoaanbieders_en_finaal.docx"},"deadline":{"text":"Not stated in the manual or on the page checked.","source":"https://www.dnb.nl/media/y5wjv15k/q1-2026_handleiding_prudentiele_rapportage_cryptoaanbieders_en_finaal.docx"},"formats":{"values":["Excel","XBRL-XML"],"text":"Input template downloaded from the Reporting Service, filled in and returned via DLR (eHerkenning authorisation for \"Supervision reports\"). Dutch GAAP or IFRS.","source":"https://www.dnb.nl/media/y5wjv15k/q1-2026_handleiding_prudentiele_rapportage_cryptoaanbieders_en_finaal.docx"},"legal_basis":[{"title":"Regulation (EU) 2023/1114 (MiCAR) and the Wft, as cited in the CASP reporting manual","url":"https://www.dnb.nl/media/y5wjv15k/q1-2026_handleiding_prudentiele_rapportage_cryptoaanbieders_en_finaal.docx"}],"templates":{"count":10,"items":[{"code":"T00.01","name":"Nature of report (FINREP)"},{"code":"T01.01","name":"Balance sheet: assets"},{"code":"T01.02","name":"Balance sheet: liabilities"},{"code":"T01.03","name":"Balance sheet: own funds"},{"code":"T02.00","name":"Profit and loss account"},{"code":"T70.01","name":"Fixed cost requirement calculation (CASPs)"},{"code":"T71.01","name":"Capital requirements (CASPs)"},{"code":"T80.01","name":"General information for CASPs"},{"code":"T83.00","name":"Safekeeping of clients' crypto-assets and funds"},{"code":"T90.00","name":"Own funds composition"}],"source":"https://www.dnb.nl/media/dhrnxaad/2026-finrep-casps-v2-english.xlsx","note":"Tables in the table of contents of the CASP data entry template (2026, version 2, English)."},"documents":["pi-emi-reports-page","casp-reporting-manual","casp-data-entry","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"The manual says reports that fail validation because the template was used incorrectly cannot be uploaded; no list of rules for the CASP report was found.","source":"https://www.dnb.nl/media/y5wjv15k/q1-2026_handleiding_prudentiele_rapportage_cryptoaanbieders_en_finaal.docx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/"},"sources":["https://www.dnb.nl/media/y5wjv15k/q1-2026_handleiding_prudentiele_rapportage_cryptoaanbieders_en_finaal.docx","https://www.dnb.nl/media/dhrnxaad/2026-finrep-casps-v2-english.xlsx","https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/"]},{"id":"ppsp-report","code":"PPSP (PPSP-M, PPSP-Y)","name":"Payment processing service provider report","official_name":"Payment processing service provider reporting","group":"Payment processing service providers (national)","status":"in force","purpose":{"text":"Operational data from payment processing service providers: customers, availability of services, authorisation request volumes and incidents for transporting authorisation requests, the same for stand-in processing, clearing participants and payments, and the yearly number of transactions.","source":"https://www.dnb.nl/media/tr5olnm5/2018-05-01_taxonomy_ppsp_-_payment_processing_service_providers_v1-0_annoted_templates_and_assertions.xlsx"},"who_files":{"text":"Payment processing service providers (DNB page for these firms; the Dutch version of the page is headed afwikkelondernemingen).","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-processing-service-providers/"},"frequency":{"value":"varies","text":"Monthly set of three forms (entry point ppsp-m) and a yearly form (ppsp-y).","source":"https://www.dnb.nl/media/53zhlgzb/2018-05-01_release_notes_for_the_ppsp_taxonomy_v1-0.pdf"},"deadline":{"text":"Not stated: the release notes say the reporting period and deadlines are not affected by the new format and that the reporting guidelines are communicated separately.","source":"https://www.dnb.nl/media/53zhlgzb/2018-05-01_release_notes_for_the_ppsp_taxonomy_v1-0.pdf"},"formats":{"values":["XBRL-XML","Excel"],"text":"XBRL taxonomy PPSP v1.0 (framework DNB-NR, normative code PPSP-2018-01), with Excel templates used in the Reporting Service.","source":"https://www.dnb.nl/media/53zhlgzb/2018-05-01_release_notes_for_the_ppsp_taxonomy_v1-0.pdf"},"templates":{"count":4,"items":[{"code":"A_01.00","name":"Process of transporting authorization requests (monthly)"},{"code":"B_01.00","name":"Stand-in (monthly)"},{"code":"C_01.00","name":"Clearing (monthly)"},{"code":"T_01.00","name":"Number of transactions (yearly)"}],"source":"https://www.dnb.nl/media/tr5olnm5/2018-05-01_taxonomy_ppsp_-_payment_processing_service_providers_v1-0_annoted_templates_and_assertions.xlsx","note":"Tables of PPSP taxonomy v1.0; A, B and C are in the monthly module PPSP-M, T in the yearly module PPSP-Y."},"documents":["ppsp-page","ppsp-release-notes","ppsp-annotated-templates","ppsp-taxonomy","ppsp-excel-templates","ppsp-data-dictionary","dnb-filing-rules","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-xlsx","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":13,"count_basis":"Rows in sheet 'Assertions' of the PPSP v1.0 annotated templates (v0001_m to v0013_m); the release notes also say 13 assertions.","where":"https://www.dnb.nl/media/tr5olnm5/2018-05-01_taxonomy_ppsp_-_payment_processing_service_providers_v1-0_annoted_templates_and_assertions.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/tr5olnm5/2018-05-01_taxonomy_ppsp_-_payment_processing_service_providers_v1-0_annoted_templates_and_assertions.xlsx","note":"All 13 are marked non-blocking."},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-processing-service-providers/"},"sources":["https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-processing-service-providers/","https://www.dnb.nl/media/tr5olnm5/2018-05-01_taxonomy_ppsp_-_payment_processing_service_providers_v1-0_annoted_templates_and_assertions.xlsx","https://www.dnb.nl/media/53zhlgzb/2018-05-01_release_notes_for_the_ppsp_taxonomy_v1-0.pdf"]},{"id":"trust-office-irap","code":"IRAP and SBA NFR TR GGC RM","name":"Integrity risk report and governance and risk management form (trust offices)","official_name":"Integriteitsrisicorapportage (IRAP) formulier en SBA NFR TR GGC RM formulier","group":"Trust offices: integrity and risk reporting (national)","status":"in force","status_note":{"text":"DNB's trust offices reporting page still links only the 2022 request (reference date 31 December 2021); whether later requests use the same forms is not stated there.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/trust-offices/"},"purpose":{"text":"DNB asks each trust office to complete the integrity risk report form (IRAP, formerly the ISI form) and a form on governance, behaviour and culture and risk management (GGC RM), so that it has a current picture of trust offices and the sector for its risk-based supervision.","source":"https://www.dnb.nl/media/xlipgdlq/2022-04-05_trustkantoren_aankondigingsbrief_uitvraag_irap_formulier_en_sba_nfr_tr_ggc_rm_formulier_-peildatum_-31-12-2021.pdf"},"who_files":{"text":"Every trust office separately (no consolidated figures).","source":"https://www.dnb.nl/media/xlipgdlq/2022-04-05_trustkantoren_aankondigingsbrief_uitvraag_irap_formulier_en_sba_nfr_tr_ggc_rm_formulier_-peildatum_-31-12-2021.pdf"},"frequency":{"value":"annual","text":"Not stated as a fixed frequency; the published request is for reference date 31 December 2021. DNB says it had aligned the IRAP form with forms sent to other sectors in previous years.","source":"https://www.dnb.nl/media/xlipgdlq/2022-04-05_trustkantoren_aankondigingsbrief_uitvraag_irap_formulier_en_sba_nfr_tr_ggc_rm_formulier_-peildatum_-31-12-2021.pdf"},"deadline":{"text":"For reference date 31 December 2021: both forms by 9 June 2022 at the latest. No later request is published on the page.","source":"https://www.dnb.nl/media/xlipgdlq/2022-04-05_trustkantoren_aankondigingsbrief_uitvraag_irap_formulier_en_sba_nfr_tr_ggc_rm_formulier_-peildatum_-31-12-2021.pdf"},"formats":{"values":["Excel"],"text":"Both forms in Excel format through the Reporting Service (DLR).","source":"https://www.dnb.nl/media/xlipgdlq/2022-04-05_trustkantoren_aankondigingsbrief_uitvraag_irap_formulier_en_sba_nfr_tr_ggc_rm_formulier_-peildatum_-31-12-2021.pdf"},"templates":{"count":8,"items":[{"code":"Trustkantoren","name":"IRAP questionnaire for trust offices"},{"code":"Opgave doelvennootschappen","name":"IRAP: statement of target companies"},{"code":"Controlemeldingen","name":"IRAP: check messages"},{"code":"Algemene informatie","name":"GGC RM: general information"},{"code":"Gedrag&Cultuur","name":"GGC RM: behaviour and culture"},{"code":"Interne governance","name":"GGC RM: internal governance"},{"code":"Risicomanagement","name":"GGC RM: risk management"},{"code":"Afsluiting","name":"GGC RM: closing"}],"source":"https://www.dnb.nl/media/yjjnxjdp/2022-04-05_irap_vragenlijst_trustkantoren_peildatum_31-12-2021_v2022-01.xlsx","note":"Content sheets of the two 2022 workbooks (the IRAP workbook also has Inleiding, Nieuwe vraag and list sheets)."},"documents":["trust-offices-page","trust-irap-letter-2022","trust-irap-questionnaire-2022","trust-sba-ggcrm-2022","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: the IRAP workbook has a 'Controlemeldingen' (check messages) sheet.","where":"https://www.dnb.nl/media/yjjnxjdp/2022-04-05_irap_vragenlijst_trustkantoren_peildatum_31-12-2021_v2022-01.xlsx","machine_readable":false,"rule_format":"Check messages in the Excel workbook","source":"https://www.dnb.nl/media/yjjnxjdp/2022-04-05_irap_vragenlijst_trustkantoren_peildatum_31-12-2021_v2022-01.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/login/dlr/supervisory-reports/trust-offices/"},"sources":["https://www.dnb.nl/en/login/dlr/supervisory-reports/trust-offices/","https://www.dnb.nl/media/xlipgdlq/2022-04-05_trustkantoren_aankondigingsbrief_uitvraag_irap_formulier_en_sba_nfr_tr_ggc_rm_formulier_-peildatum_-31-12-2021.pdf","https://www.dnb.nl/media/yjjnxjdp/2022-04-05_irap_vragenlijst_trustkantoren_peildatum_31-12-2021_v2022-01.xlsx","https://www.dnb.nl/media/esclsj2y/2022-04-05_sba_nfr_tr_ggcrm_peildatum_31-12-2021.xlsx"]},{"id":"pf-funding-ratio","code":"M101 / M101B (FTK-DG, WTP-DG)","name":"Monthly funding ratio report (pension funds)","official_name":"Dekkingsgraadrapportage (maandstaat)","group":"Pension funds: supervisory statements (national)","status":"in force","purpose":{"text":"The monthly report of the funding ratio of the pension fund, in the FTK set (M101) or the WTP set (M101B).","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"who_files":{"text":"All pension funds must submit statements, but the relevant set differs per fund (company and industry-wide funds under the Pensioenwet, occupational funds under the Wvb). Funds that have not transferred to the new pension system file the FTK set; funds that have transferred or started new schemes under the Wet toekomst pensioenen (WTP) file the WTP set; funds with both file both. Funds in liquidation can get an exemption.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"frequency":{"value":"monthly","text":"Monthly.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"deadline":{"text":"Within 10 working days after the end of the month (instructions). The 2026 calendar gives a date per month: FTK set 15 January to 14 December 2026 (for example 13 February, 15 April, 14 December); WTP set one week later (22 January to 21 December 2026).","source":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted through the Reporting Service (DLR) in XBRL under DNB's FTK taxonomy (framework 'DNB nationale rapportages', taxonomy 'Financieel Toetsingskader', version 5.0.0 for 2026, published with Excel templates), or in Excel where permitted, which DNB converts to XBRL. DNB says it publishes its own taxonomies from 2026 so that they support both xBRL-XML and xBRL-CSV; FTK 6.0.0 (for the 2027 deadlines) includes the files for xBRL-CSV.","source":"https://www.dnb.nl/media/ztrh5vdk/xbrl-taxonomy-development-at-dnb.pdf"},"legal_basis":[{"title":"Pensioenwet article 147 and Besluit financieel toetsingskader pensioenfondsen article 30 onwards; Wet verplichte beroepspensioenregeling article 142 for occupational pension funds; Regeling verslagstaten pensioenfondsen (as cited in DNB's instructions)","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"}],"templates":{"count":3,"items":[{"code":"K000","name":"Contact details"},{"code":"M101","name":"Funding ratio"},{"code":"M101B","name":"Funding ratio (WTP)"}],"source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Tables of modules FTK-DG and WTP-DG in FTK taxonomy 5.0.0."},"documents":["pf-reports-page","pf-reports-page-en","ftk5-specs-page","ftk5-annotated-templates","ftk5-excel-templates","ftk5-reporting-framework","ftk5-release-notes","ftk5-calendar-page","pf-calendar-2026","ftk6-specs-page","ftk6-annotated-templates","ftk6-reporting-framework","ftk6-excel-templates","ftk6-release-notes","ftk6-calendar-page","pf-calendar-2027","ftk5-exclusion-list","ftk5-add-on-validations","ftk-qa","dnb-data-dictionary-xlsx","dnb-filing-rules","ftk5-instructions-other","ftk6-instructions-other","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":20,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FTK 5.0.0 annotated templates whose Module(s) column names FTK-DG or WTP-DG.","where":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Some rows are WARNING rather than ERROR. DNB also publishes an exclusion list and add-on validations for taxonomy 5.0.0 and states that the annual statements must be certified by the auditor (and partly by the actuary)."},"public_data":{"level":"aggregate","text":"DNB publishes a monthly 'Policy funding ratio of pension funds' table (for example October 2026 data on 24 November 2026); per-fund figures appear in the quarterly 'Data individual pension funds' release.","url":"https://www.dnb.nl/en/statistics/advance-release-calendar/","format":"Data table","source":"https://www.dnb.nl/en/statistics/advance-release-calendar/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-5-0-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-5-0-0/","https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx","https://www.dnb.nl/media/wuxdfs1q/inzendkalender-verslagstaten-pensioenfondsen-2027.xlsx","https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf","https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"]},{"id":"pf-quarterly-investments","code":"K-staten beleggingen (FTK-BEL, WTP-BEL)","name":"Quarterly investment statements (pension funds)","official_name":"Kwartaalstaten beleggingen","group":"Pension funds: supervisory statements (national)","status":"in force","purpose":{"text":"Quarterly statements on the investments of the pension fund: policy choices, investments at the fund's and members' risk by category, currency, credit rating and derivatives, returns, liquidity, line-by-line holdings, look-through of investment funds and derivatives held, and the balance sheet, solvency and funding ratios. The fourth-quarter set adds the breakdown of illiquid investments. DNB says the statements serve its supervision and its statistics on the pension sector.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"who_files":{"text":"All pension funds must submit statements, but the relevant set differs per fund (company and industry-wide funds under the Pensioenwet, occupational funds under the Wvb). Funds that have not transferred to the new pension system file the FTK set; funds that have transferred or started new schemes under the Wet toekomst pensioenen (WTP) file the WTP set; funds with both file both. Funds in liquidation can get an exemption.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"frequency":{"value":"quarterly","text":"Four times a year (the instructions); the fourth-quarter version uses modules FTK-BEL-Q4 and WTP-BEL-Q4.","source":"https://www.dnb.nl/media/tpunedum/202608_dlr-aanwijzingen-kwartaalstaten-taxo-5-0-0.pdf"},"deadline":{"text":"At the latest 30 working days after the end of the quarter (instructions). 2026 calendar: 12 February, 15 May, 11 August and 11 November 2026; 2027 calendar: 12 February, 14 May, 11 August and 11 November 2027.","source":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted through the Reporting Service (DLR) in XBRL under DNB's FTK taxonomy (framework 'DNB nationale rapportages', taxonomy 'Financieel Toetsingskader', version 5.0.0 for 2026, published with Excel templates), or in Excel where permitted, which DNB converts to XBRL. DNB says it publishes its own taxonomies from 2026 so that they support both xBRL-XML and xBRL-CSV; FTK 6.0.0 (for the 2027 deadlines) includes the files for xBRL-CSV.","source":"https://www.dnb.nl/media/ztrh5vdk/xbrl-taxonomy-development-at-dnb.pdf"},"legal_basis":[{"title":"Pensioenwet article 147 and Besluit financieel toetsingskader pensioenfondsen article 30 onwards; Wet verplichte beroepspensioenregeling article 142 for occupational pension funds; Regeling verslagstaten pensioenfondsen (as cited in DNB's instructions)","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"}],"templates":{"count":28,"items":[{"code":"K000","name":"Contact details"},{"code":"K050","name":"Investment policy choices"},{"code":"K201-1","name":"Investments at the fund's risk"},{"code":"K201-2","name":"Investments at members' risk"},{"code":"K201-4","name":"Investments: breakdown of illiquid investment categories"},{"code":"K202","name":"Investments (excluding derivatives): currency breakdown"},{"code":"K203","name":"Investments (excluding derivatives): fixed income by credit rating"},{"code":"K204","name":"Investments: derivative positions"},{"code":"K205","name":"Investment returns"},{"code":"K206","name":"Liquidity report"},{"code":"K207","name":"Notes on the investments"},{"code":"K208A","name":"Investments held: position information"},{"code":"K208B","name":"Investments held: asset information"},{"code":"K209A","name":"Look-through of investment funds: position information"},{"code":"K209B","name":"Look-through of investment funds: asset information"},{"code":"K210A","name":"Derivatives held: position information"},{"code":"K210B","name":"Derivatives held: derivative information"},{"code":"K101-1","name":"Balance sheet, solvency and funding ratios"},{"code":"K050B","name":"Investment policy choices (WTP)"},{"code":"K201-1B","name":"Investments, solidarity pension scheme (WTP)"},{"code":"K201-1C","name":"Investments, flexible contribution scheme, total (WTP)"},{"code":"K201-3","name":"Investments, flexible contribution scheme, by age and life cycle"},{"code":"K205B","name":"Investment returns (WTP)"},{"code":"K206B","name":"Liquidity report: flexible contribution scheme investments by liquidity pool"},{"code":"K101-1B","name":"Balance sheet and solvency (WTP)"},{"code":"K101-3","name":"Allocation of investment income and interest rate risk"},{"code":"K101-4","name":"Allocation of investment returns, flexible contribution scheme, by age and life cycle"},{"code":"K101-5","name":"Provision for the collective payout phase"}],"source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Union of the tables in modules FTK-BEL, FTK-BEL-Q4, WTP-BEL and WTP-BEL-Q4 of FTK taxonomy 5.0.0 (the FTK set has 18 tables, the WTP set 23; K201-4 only in the fourth quarter)."},"documents":["pf-reports-page","pf-reports-page-en","ftk5-specs-page","ftk5-annotated-templates","ftk5-excel-templates","ftk5-reporting-framework","ftk5-release-notes","ftk5-calendar-page","pf-calendar-2026","ftk6-specs-page","ftk6-annotated-templates","ftk6-reporting-framework","ftk6-excel-templates","ftk6-release-notes","ftk6-calendar-page","pf-calendar-2027","ftk5-exclusion-list","ftk5-add-on-validations","ftk-qa","dnb-data-dictionary-xlsx","dnb-filing-rules","ftk5-instructions-quarterly","ftk6-instructions-quarterly","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":253,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FTK 5.0.0 annotated templates whose Module(s) column names any of FTK-BEL, FTK-BEL-Q4, WTP-BEL or WTP-BEL-Q4 (only the Q4 module names appear in that column).","where":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Some rows are WARNING rather than ERROR. DNB also publishes an exclusion list and add-on validations for taxonomy 5.0.0 and states that the annual statements must be certified by the auditor (and partly by the actuary)."},"public_data":{"level":"firm-level","text":"DNB publishes 'Data individual pension funds' every quarter (next release 10 December 2026 for Q3 2026) and a supervision dashboard with funding ratios, membership numbers and assets invested at the funds' own risk, based on data collected in the prudential supervision of individual pension funds.","url":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/","format":"Dashboards and data tables (data search)","source":"https://www.dnb.nl/en/statistics/advance-release-calendar/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-5-0-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-5-0-0/","https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx","https://www.dnb.nl/media/wuxdfs1q/inzendkalender-verslagstaten-pensioenfondsen-2027.xlsx","https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf","https://www.dnb.nl/media/tpunedum/202608_dlr-aanwijzingen-kwartaalstaten-taxo-5-0-0.pdf"]},{"id":"pf-annual-statements","code":"J-staten (FTK-JS, WTP-JS)","name":"Annual statements (pension funds)","official_name":"Jaarstaten","group":"Pension funds: supervisory statements (national)","status":"in force","purpose":{"text":"The annual statements of the pension fund: organisation and governance, outsourcing, balance sheet and income and expenditure with specifications, concentration risk, contributions, solvency and funding position with the solvency test, cash flows and technical provisions bases, indexation, technical analysis, members and demography, guarantee contracts and schemes at members' risk. The statements serve DNB's supervision and its statistics on the pension sector.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"who_files":{"text":"All pension funds must submit statements, but the relevant set differs per fund (company and industry-wide funds under the Pensioenwet, occupational funds under the Wvb). Funds that have not transferred to the new pension system file the FTK set; funds that have transferred or started new schemes under the Wet toekomst pensioenen (WTP) file the WTP set; funds with both file both. Funds in liquidation can get an exemption.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"frequency":{"value":"annual","text":"Annual.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"deadline":{"text":"At the latest 30 June following the calendar year the statements cover (instructions; calendar 30 June 2026 and 30 June 2027). Extension only in exceptional situations under the Beleidsregel ontheffingen.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted electronically through DLR; the annual statements (J101 to J1002) must be certified (gewaarmerkt) by the auditor, and part of them also by the actuary. FTK taxonomy 5.0.0 with Excel templates; 6.0.0 adds xBRL-CSV.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"legal_basis":[{"title":"Pensioenwet article 147 and Besluit financieel toetsingskader pensioenfondsen article 30 onwards; Wet verplichte beroepspensioenregeling article 142 for occupational pension funds; Regeling verslagstaten pensioenfondsen (as cited in DNB's instructions)","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"}],"templates":{"count":72,"items":[{"code":"K000","name":"Contact details"},{"code":"J101-1","name":"Organisation"},{"code":"J101-2","name":"Outsourcing: parties and type of service"},{"code":"J101-3","name":"Outsourcing of asset management"},{"code":"J101-5","name":"Other outsourcing by type of activity"},{"code":"J101-6","name":"Pension fund governance"},{"code":"J101-12","name":"Other committees"},{"code":"J102-3","name":"Actuary and auditor"},{"code":"J301-1","name":"Balance sheet (single entity)"},{"code":"J301-4","name":"Assets: intangible assets"},{"code":"J301-5","name":"Assets: participating interests"},{"code":"J301-6","name":"Assets: reinsurers' share of technical provisions"},{"code":"J301-7","name":"Assets: other assets"},{"code":"J301-8","name":"Notes on the asset specifications"},{"code":"J301-9","name":"Liabilities: specified reserves"},{"code":"J301-10","name":"Liabilities: other provisions"},{"code":"J301-11","name":"Liabilities: other liabilities"},{"code":"J301-14","name":"Notes on the liability specifications"},{"code":"J309-1","name":"Financial relationships"},{"code":"J309-2","name":"Financial transactions and loans"},{"code":"J311","name":"Concentration risk: large items, investments at the fund's risk"},{"code":"J312-1","name":"Concentration risk: large items, investments at members' risk"},{"code":"J312-2","name":"Other concentration risks"},{"code":"J401","name":"Income and expenditure account"},{"code":"J402-1","name":"Income and expenditure: benefits"},{"code":"J402-2","name":"Income and expenditure: costs excluding asset management"},{"code":"J402-3","name":"Notes on the income and expenditure account"},{"code":"J402-4","name":"Asset management costs"},{"code":"J402-5","name":"Notes on asset management costs"},{"code":"J403-1","name":"Policy choices on contribution obligations"},{"code":"J403-2","name":"Contribution obligations"},{"code":"J403-3","name":"Breakdown of the actuarially required contribution (RTS)"},{"code":"J403-4","name":"Breakdown of the actuarially required contribution based on the smoothed contribution"},{"code":"J403-5","name":"Contribution breakdown"},{"code":"J403-6","name":"Notes on setting contributions"},{"code":"J501","name":"Solvency and funding position"},{"code":"J502-1","name":"Solvency test value: standard model and partial internal model"},{"code":"J502-2","name":"Additional information on risk factors"},{"code":"J502-3","name":"Notes on the solvency test value"},{"code":"J503","name":"Test value, internal model"},{"code":"J601-1","name":"Nominal (undiscounted) cash flows at the fund's risk"},{"code":"J601-2","name":"Modified duration and technical provisions"},{"code":"J601-3","name":"Survival probabilities used"},{"code":"J601-4","name":"Table of age-dependent correction factors used"},{"code":"J601-5","name":"Bases for technical provisions"},{"code":"J603","name":"Contribution specification, guarantee contracts"},{"code":"J604A","name":"Indexation data per scheme"},{"code":"J604B","name":"Conditional indexation and test against the indexation rule"},{"code":"J605-1","name":"Technical analysis"},{"code":"J605-2","name":"Notes on the technical analysis"},{"code":"J701-1","name":"Members"},{"code":"J701-2","name":"Demography"},{"code":"J801","name":"Guarantee contracts, per contract"},{"code":"J901-1","name":"Scheme with members' risk"},{"code":"J901-2","name":"Investment portfolios at members' risk, in descending order of risk profile"},{"code":"J301-1B","name":"Balance sheet (single entity, WTP)"},{"code":"J401B","name":"Income and expenditure account (WTP)"},{"code":"J402-3B","name":"Notes on the income and expenditure account (WTP)"},{"code":"J404","name":"Contribution"},{"code":"J405","name":"Rate table of contribution components"},{"code":"J501B","name":"Solvency and funding position (WTP)"},{"code":"J601-1B","name":"Nominal (undiscounted) cash flows at the fund's risk under the WTP"},{"code":"J601-2B","name":"Personal pension assets and technical provision by age"},{"code":"J601-6","name":"Projected return"},{"code":"J601-7","name":"Rate table for using personal pension assets"},{"code":"J606","name":"Technical analysis (WTP)"},{"code":"J607","name":"Risk attitude, risk exposure and investment risk policy by age"},{"code":"J608-1","name":"Collective payout phase"},{"code":"J608-2","name":"Use of spreading capacity in coming years"},{"code":"J1000","name":"Balance sheet, whole pension fund"},{"code":"J1001","name":"Income and expenditure account, whole pension fund"},{"code":"J1002","name":"Unique members, whole pension fund"}],"source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Union of the tables in modules FTK-JS (55 tables) and WTP-JS (55 tables) of FTK taxonomy 5.0.0; taxonomy 6.0.0 adds J609-1 to the WTP set."},"documents":["pf-reports-page","pf-reports-page-en","ftk5-specs-page","ftk5-annotated-templates","ftk5-excel-templates","ftk5-reporting-framework","ftk5-release-notes","ftk5-calendar-page","pf-calendar-2026","ftk6-specs-page","ftk6-annotated-templates","ftk6-reporting-framework","ftk6-excel-templates","ftk6-release-notes","ftk6-calendar-page","pf-calendar-2027","ftk5-exclusion-list","ftk5-add-on-validations","ftk-qa","dnb-data-dictionary-xlsx","dnb-filing-rules","ftk5-instructions-annual","ftk6-instructions-annual","accountant-actuary-page","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":424,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FTK 5.0.0 annotated templates whose Module(s) column names FTK-JS or WTP-JS.","where":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Some rows are WARNING rather than ERROR. DNB also publishes an exclusion list and add-on validations for taxonomy 5.0.0 and states that the annual statements must be certified by the auditor (and partly by the actuary)."},"public_data":{"level":"firm-level","text":"DNB publishes 'Data individual pension funds' every quarter (next release 10 December 2026 for Q3 2026) and a supervision dashboard with funding ratios, membership numbers and assets invested at the funds' own risk, based on data collected in the prudential supervision of individual pension funds.","url":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/","format":"Dashboards and data tables (data search)","source":"https://www.dnb.nl/en/statistics/advance-release-calendar/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-5-0-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-5-0-0/","https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx","https://www.dnb.nl/media/wuxdfs1q/inzendkalender-verslagstaten-pensioenfondsen-2027.xlsx","https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"]},{"id":"pf-z-score","code":"J904 (FTK-JSZS)","name":"Z-score (mandatory industry-wide pension funds)","official_name":"Jaarstaten Z-score","group":"Pension funds: supervisory statements (national)","status":"in force","purpose":{"text":"The Z-score statement for mandatory industry-wide pension funds, filed as a separate annual reporting set.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"who_files":{"text":"All pension funds must submit statements, but the relevant set differs per fund (company and industry-wide funds under the Pensioenwet, occupational funds under the Wvb). Funds that have not transferred to the new pension system file the FTK set; funds that have transferred or started new schemes under the Wet toekomst pensioenen (WTP) file the WTP set; funds with both file both. Funds in liquidation can get an exemption.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"frequency":{"value":"annual","text":"Annual.","source":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx"},"deadline":{"text":"30 June (2026 and 2027 calendars).","source":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted through the Reporting Service (DLR) in XBRL under DNB's FTK taxonomy (framework 'DNB nationale rapportages', taxonomy 'Financieel Toetsingskader', version 5.0.0 for 2026, published with Excel templates), or in Excel where permitted, which DNB converts to XBRL. DNB says it publishes its own taxonomies from 2026 so that they support both xBRL-XML and xBRL-CSV; FTK 6.0.0 (for the 2027 deadlines) includes the files for xBRL-CSV.","source":"https://www.dnb.nl/media/ztrh5vdk/xbrl-taxonomy-development-at-dnb.pdf"},"legal_basis":[{"title":"Pensioenwet article 147 and Besluit financieel toetsingskader pensioenfondsen article 30 onwards; Wet verplichte beroepspensioenregeling article 142 for occupational pension funds; Regeling verslagstaten pensioenfondsen (as cited in DNB's instructions)","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"}],"templates":{"count":2,"items":[{"code":"K000","name":"Contact details"},{"code":"J904","name":"Z-score for mandatory industry-wide pension funds"}],"source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Tables of module FTK-JSZS in FTK taxonomy 5.0.0."},"documents":["pf-reports-page","pf-reports-page-en","ftk5-specs-page","ftk5-annotated-templates","ftk5-excel-templates","ftk5-reporting-framework","ftk5-release-notes","ftk5-calendar-page","pf-calendar-2026","ftk6-specs-page","ftk6-annotated-templates","ftk6-reporting-framework","ftk6-excel-templates","ftk6-release-notes","ftk6-calendar-page","pf-calendar-2027","ftk5-exclusion-list","ftk5-add-on-validations","ftk-qa","dnb-data-dictionary-xlsx","dnb-filing-rules","ftk5-instructions-other","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":2,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FTK 5.0.0 annotated templates whose Module(s) column names FTK-JSZS.","where":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Some rows are WARNING rather than ERROR. DNB also publishes an exclusion list and add-on validations for taxonomy 5.0.0 and states that the annual statements must be certified by the auditor (and partly by the actuary)."},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked (the pension funds supervision dashboard and release calendar).","source":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/pension-funds-supervision/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-5-0-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-5-0-0/","https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx","https://www.dnb.nl/media/wuxdfs1q/inzendkalender-verslagstaten-pensioenfondsen-2027.xlsx","https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf","https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"]},{"id":"pf-premium","code":"K401-K402 (FTK-PR)","name":"Contribution (premium) report (pension funds)","official_name":"Premierapportage (ex ante)","group":"Pension funds: supervisory statements (national)","status":"in force","purpose":{"text":"The ex-ante contribution report: policy choices and contribution obligations, the breakdown of the actuarially required contribution, and the accrual of entitlements in the new calendar year.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"who_files":{"text":"All pension funds must submit statements, but the relevant set differs per fund (company and industry-wide funds under the Pensioenwet, occupational funds under the Wvb). Funds that have not transferred to the new pension system file the FTK set; funds that have transferred or started new schemes under the Wet toekomst pensioenen (WTP) file the WTP set; funds with both file both. Funds in liquidation can get an exemption.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"frequency":{"value":"annual","text":"Once a year, together with the report on the fourth quarter.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"deadline":{"text":"With the fourth-quarter report; the calendar gives 12 February 2026 and 12 February 2027.","source":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted through the Reporting Service (DLR) in XBRL under DNB's FTK taxonomy (framework 'DNB nationale rapportages', taxonomy 'Financieel Toetsingskader', version 5.0.0 for 2026, published with Excel templates), or in Excel where permitted, which DNB converts to XBRL. DNB says it publishes its own taxonomies from 2026 so that they support both xBRL-XML and xBRL-CSV; FTK 6.0.0 (for the 2027 deadlines) includes the files for xBRL-CSV.","source":"https://www.dnb.nl/media/ztrh5vdk/xbrl-taxonomy-development-at-dnb.pdf"},"legal_basis":[{"title":"Pensioenwet article 147 and Besluit financieel toetsingskader pensioenfondsen article 30 onwards; Wet verplichte beroepspensioenregeling article 142 for occupational pension funds; Regeling verslagstaten pensioenfondsen (as cited in DNB's instructions)","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"}],"templates":{"count":8,"items":[{"code":"K000","name":"Contact details"},{"code":"K401-1","name":"Policy choices on contribution obligations"},{"code":"K401-2","name":"Contribution obligations"},{"code":"K401-3","name":"Breakdown of the other actuarially required contribution (RTS)"},{"code":"K401-4","name":"Breakdown of the other actuarially required contribution based on the smoothed contribution"},{"code":"K401-5","name":"Contribution breakdown"},{"code":"K401-6","name":"Notes on setting contributions"},{"code":"K402","name":"Accrual (coming service entitlements) in the new calendar year"}],"source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Tables of module FTK-PR in FTK taxonomy 5.0.0; taxonomy 6.0.0 adds a WTP premium module (WTP-PR) with table K404."},"documents":["pf-reports-page","pf-reports-page-en","ftk5-specs-page","ftk5-annotated-templates","ftk5-excel-templates","ftk5-reporting-framework","ftk5-release-notes","ftk5-calendar-page","pf-calendar-2026","ftk6-specs-page","ftk6-annotated-templates","ftk6-reporting-framework","ftk6-excel-templates","ftk6-release-notes","ftk6-calendar-page","pf-calendar-2027","ftk5-exclusion-list","ftk5-add-on-validations","ftk-qa","dnb-data-dictionary-xlsx","dnb-filing-rules","ftk5-instructions-other","ftk6-instructions-other","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":81,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FTK 5.0.0 annotated templates whose Module(s) column names FTK-PR.","where":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Some rows are WARNING rather than ERROR. DNB also publishes an exclusion list and add-on validations for taxonomy 5.0.0 and states that the annual statements must be certified by the auditor (and partly by the actuary)."},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked (the pension funds supervision dashboard and release calendar).","source":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/pension-funds-supervision/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-5-0-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-5-0-0/","https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx","https://www.dnb.nl/media/wuxdfs1q/inzendkalender-verslagstaten-pensioenfondsen-2027.xlsx","https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf","https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"]},{"id":"pf-scheme-rules","code":"K602 / K603 (FTK-RG, WTP-RG)","name":"Pension scheme rules report","official_name":"Reglementen","group":"Pension funds: supervisory statements (national)","status":"in force","purpose":{"text":"Characteristics of each pension scheme the fund runs (contributions received, benefits paid, technical provisions, numbers of members and so on), in the FTK set (K602) or the WTP set (K603). DNB also supervises the statutes and scheme rules of pension funds.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"who_files":{"text":"All pension funds must submit statements, but the relevant set differs per fund (company and industry-wide funds under the Pensioenwet, occupational funds under the Wvb). Funds that have not transferred to the new pension system file the FTK set; funds that have transferred or started new schemes under the Wet toekomst pensioenen (WTP) file the WTP set; funds with both file both. Funds in liquidation can get an exemption.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"frequency":{"value":"annual","text":"Annually, by 1 April (instructions).","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"deadline":{"text":"Annually at the latest in April per the general notes, and per table K602 by 1 April; the calendar gives 31 March 2026 and 31 March 2027.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted through the Reporting Service (DLR) in XBRL under DNB's FTK taxonomy (framework 'DNB nationale rapportages', taxonomy 'Financieel Toetsingskader', version 5.0.0 for 2026, published with Excel templates), or in Excel where permitted, which DNB converts to XBRL. DNB says it publishes its own taxonomies from 2026 so that they support both xBRL-XML and xBRL-CSV; FTK 6.0.0 (for the 2027 deadlines) includes the files for xBRL-CSV.","source":"https://www.dnb.nl/media/ztrh5vdk/xbrl-taxonomy-development-at-dnb.pdf"},"legal_basis":[{"title":"Pensioenwet article 147 and Besluit financieel toetsingskader pensioenfondsen article 30 onwards; Wet verplichte beroepspensioenregeling article 142 for occupational pension funds; Regeling verslagstaten pensioenfondsen (as cited in DNB's instructions)","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"}],"templates":{"count":3,"items":[{"code":"K000","name":"Contact details"},{"code":"K602","name":"Pension scheme rules"},{"code":"K603","name":"Pension scheme rules (WTP)"}],"source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Tables of modules FTK-RG and WTP-RG in FTK taxonomy 5.0.0."},"documents":["pf-reports-page","pf-reports-page-en","ftk5-specs-page","ftk5-annotated-templates","ftk5-excel-templates","ftk5-reporting-framework","ftk5-release-notes","ftk5-calendar-page","pf-calendar-2026","ftk6-specs-page","ftk6-annotated-templates","ftk6-reporting-framework","ftk6-excel-templates","ftk6-release-notes","ftk6-calendar-page","pf-calendar-2027","ftk5-exclusion-list","ftk5-add-on-validations","ftk-qa","dnb-data-dictionary-xlsx","dnb-filing-rules","ftk5-instructions-other","ftk6-instructions-other","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":117,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FTK 5.0.0 annotated templates whose Module(s) column names FTK-RG or WTP-RG.","where":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Some rows are WARNING rather than ERROR. DNB also publishes an exclusion list and add-on validations for taxonomy 5.0.0 and states that the annual statements must be certified by the auditor (and partly by the actuary)."},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked (the pension funds supervision dashboard and release calendar).","source":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/pension-funds-supervision/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-5-0-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-5-0-0/","https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx","https://www.dnb.nl/media/wuxdfs1q/inzendkalender-verslagstaten-pensioenfondsen-2027.xlsx","https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf","https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"]},{"id":"pf-recovery-plan","code":"K501-K502 (FTK-HP)","name":"Recovery plan (pension funds in deficit)","official_name":"Herstelplan","group":"Pension funds: supervisory statements (national)","status":"in force","purpose":{"text":"The recovery plan and the funding ratio templates of funds in recovery, with DNB's instruction letter, instructions and questionnaire for 2026.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"who_files":{"text":"Pension funds that are in recovery (fondsen die in herstel verkeren) file the recovery plan (K501 and K502).","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"frequency":{"value":"annual","text":"Once a year.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"deadline":{"text":"Once a year at the latest by 1 April (instructions); the calendar gives 31 March 2026 and 31 March 2027.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted through the Reporting Service (DLR) in XBRL under DNB's FTK taxonomy (framework 'DNB nationale rapportages', taxonomy 'Financieel Toetsingskader', version 5.0.0 for 2026, published with Excel templates), or in Excel where permitted, which DNB converts to XBRL. DNB says it publishes its own taxonomies from 2026 so that they support both xBRL-XML and xBRL-CSV; FTK 6.0.0 (for the 2027 deadlines) includes the files for xBRL-CSV.","source":"https://www.dnb.nl/media/ztrh5vdk/xbrl-taxonomy-development-at-dnb.pdf"},"legal_basis":[{"title":"Pensioenwet article 147 and Besluit financieel toetsingskader pensioenfondsen article 30 onwards; Wet verplichte beroepspensioenregeling article 142 for occupational pension funds; Regeling verslagstaten pensioenfondsen (as cited in DNB's instructions)","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"}],"templates":{"count":5,"items":[{"code":"K000","name":"Contact details"},{"code":"K501-1","name":"Recovery plan"},{"code":"K501-2","name":"Notes on the recovery plan"},{"code":"K502-1","name":"Funding ratio template, regular policy"},{"code":"K502-2","name":"Funding ratio template, calculation of reduction"}],"source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Tables of module FTK-HP in FTK taxonomy 5.0.0."},"documents":["pf-reports-page","pf-reports-page-en","ftk5-specs-page","ftk5-annotated-templates","ftk5-excel-templates","ftk5-reporting-framework","ftk5-release-notes","ftk5-calendar-page","pf-calendar-2026","ftk6-specs-page","ftk6-annotated-templates","ftk6-reporting-framework","ftk6-excel-templates","ftk6-release-notes","ftk6-calendar-page","pf-calendar-2027","ftk5-exclusion-list","ftk5-add-on-validations","ftk-qa","dnb-data-dictionary-xlsx","dnb-filing-rules","ftk5-instructions-other","pf-recovery-plan-letter-2026","pf-recovery-plan-instructions-2026","pf-recovery-plan-questionnaire-2026","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":42,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FTK 5.0.0 annotated templates whose Module(s) column names FTK-HP.","where":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Some rows are WARNING rather than ERROR. DNB also publishes an exclusion list and add-on validations for taxonomy 5.0.0 and states that the annual statements must be certified by the auditor (and partly by the actuary)."},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked (the pension funds supervision dashboard and release calendar).","source":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/pension-funds-supervision/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-5-0-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-5-0-0/","https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx","https://www.dnb.nl/media/wuxdfs1q/inzendkalender-verslagstaten-pensioenfondsen-2027.xlsx","https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf","https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"]},{"id":"pf-feasibility-test","code":"K702 / HBT (FTK-HBT)","name":"Feasibility test (pension funds)","official_name":"Haalbaarheidstoets","group":"Pension funds: supervisory statements (national)","status":"in force","purpose":{"text":"The annual feasibility test of the expected pension result (lower limits at fund level, from the required own funds and from the actual financial position at 1 January).","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"who_files":{"text":"All pension funds must submit statements, but the relevant set differs per fund (company and industry-wide funds under the Pensioenwet, occupational funds under the Wvb). Funds that have not transferred to the new pension system file the FTK set; funds that have transferred or started new schemes under the Wet toekomst pensioenen (WTP) file the WTP set; funds with both file both. Funds in liquidation can get an exemption.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"frequency":{"value":"annual","text":"Annually.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"deadline":{"text":"Annually at the latest by 1 July (instructions); the calendar gives 30 June 2026 and 30 June 2027.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted through the Reporting Service (DLR) in XBRL under DNB's FTK taxonomy (framework 'DNB nationale rapportages', taxonomy 'Financieel Toetsingskader', version 5.0.0 for 2026, published with Excel templates), or in Excel where permitted, which DNB converts to XBRL. DNB says it publishes its own taxonomies from 2026 so that they support both xBRL-XML and xBRL-CSV; FTK 6.0.0 (for the 2027 deadlines) includes the files for xBRL-CSV.","source":"https://www.dnb.nl/media/ztrh5vdk/xbrl-taxonomy-development-at-dnb.pdf"},"legal_basis":[{"title":"Pensioenwet article 147 and Besluit financieel toetsingskader pensioenfondsen article 30 onwards; Wet verplichte beroepspensioenregeling article 142 for occupational pension funds; Regeling verslagstaten pensioenfondsen (as cited in DNB's instructions)","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"}],"templates":{"count":2,"items":[{"code":"K000","name":"Contact details"},{"code":"HBT","name":"Feasibility test (K702)"}],"source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Tables of module FTK-HBT in FTK taxonomy 5.0.0; DNB also publishes an Excel annex (Bijlage Haalbaarheidstoets 2026, version 1.8)."},"documents":["pf-reports-page","pf-reports-page-en","ftk5-specs-page","ftk5-annotated-templates","ftk5-excel-templates","ftk5-reporting-framework","ftk5-release-notes","ftk5-calendar-page","pf-calendar-2026","ftk6-specs-page","ftk6-annotated-templates","ftk6-reporting-framework","ftk6-excel-templates","ftk6-release-notes","ftk6-calendar-page","pf-calendar-2027","ftk5-exclusion-list","ftk5-add-on-validations","ftk-qa","dnb-data-dictionary-xlsx","dnb-filing-rules","ftk5-instructions-other","pf-feasibility-test-annex-2026","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":2,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FTK 5.0.0 annotated templates whose Module(s) column names FTK-HBT.","where":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Some rows are WARNING rather than ERROR. DNB also publishes an exclusion list and add-on validations for taxonomy 5.0.0 and states that the annual statements must be certified by the auditor (and partly by the actuary)."},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked (the pension funds supervision dashboard and release calendar).","source":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/pension-funds-supervision/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-5-0-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-5-0-0/","https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx","https://www.dnb.nl/media/wuxdfs1q/inzendkalender-verslagstaten-pensioenfondsen-2027.xlsx","https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf","https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"]},{"id":"pf-eiopa-annual","code":"EIOPA-1 to EIOPA-3 (EIOPA-J)","name":"EIOPA annual statements (pension funds)","official_name":"EIOPA jaarstaten","group":"Pension funds: supervisory statements (national)","status":"in force","purpose":{"text":"Three tables copied from the annual statements (income and expenditure, technical analysis of the movement in technical provisions, and unique members) that DNB asks for early so that it can report to EIOPA on time.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"who_files":{"text":"All pension funds must submit statements, but the relevant set differs per fund (company and industry-wide funds under the Pensioenwet, occupational funds under the Wvb). Funds that have not transferred to the new pension system file the FTK set; funds that have transferred or started new schemes under the Wet toekomst pensioenen (WTP) file the WTP set; funds with both file both. Funds in liquidation can get an exemption.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"frequency":{"value":"annual","text":"Annual.","source":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx"},"deadline":{"text":"30 April (2026 and 2027 calendars).","source":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted through the Reporting Service (DLR) in XBRL under DNB's FTK taxonomy (framework 'DNB nationale rapportages', taxonomy 'Financieel Toetsingskader', version 5.0.0 for 2026, published with Excel templates), or in Excel where permitted, which DNB converts to XBRL. DNB says it publishes its own taxonomies from 2026 so that they support both xBRL-XML and xBRL-CSV; FTK 6.0.0 (for the 2027 deadlines) includes the files for xBRL-CSV.","source":"https://www.dnb.nl/media/ztrh5vdk/xbrl-taxonomy-development-at-dnb.pdf"},"legal_basis":[{"title":"Pensioenwet article 147 and Besluit financieel toetsingskader pensioenfondsen article 30 onwards; Wet verplichte beroepspensioenregeling article 142 for occupational pension funds; Regeling verslagstaten pensioenfondsen (as cited in DNB's instructions)","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"}],"templates":{"count":4,"items":[{"code":"K000","name":"Contact details"},{"code":"EIOPA-1","name":"Income and expenditure account"},{"code":"EIOPA-2","name":"Technical analysis: movement in technical provisions"},{"code":"EIOPA-3","name":"Unique members, whole pension fund"}],"source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Tables of module EIOPA-J in FTK taxonomy 5.0.0. These are DNB's own tables; the library has no EIOPA occupational pensions (IORP) entry to link."},"documents":["pf-reports-page","pf-reports-page-en","ftk5-specs-page","ftk5-annotated-templates","ftk5-excel-templates","ftk5-reporting-framework","ftk5-release-notes","ftk5-calendar-page","pf-calendar-2026","ftk6-specs-page","ftk6-annotated-templates","ftk6-reporting-framework","ftk6-excel-templates","ftk6-release-notes","ftk6-calendar-page","pf-calendar-2027","ftk5-exclusion-list","ftk5-add-on-validations","ftk-qa","dnb-data-dictionary-xlsx","dnb-filing-rules","ftk5-instructions-other","ftk6-instructions-other","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":11,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FTK 5.0.0 annotated templates whose Module(s) column names EIOPA-J.","where":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Some rows are WARNING rather than ERROR. DNB also publishes an exclusion list and add-on validations for taxonomy 5.0.0 and states that the annual statements must be certified by the auditor (and partly by the actuary)."},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked (the pension funds supervision dashboard and release calendar).","source":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/pension-funds-supervision/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-5-0-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-5-0-0/","https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx","https://www.dnb.nl/media/wuxdfs1q/inzendkalender-verslagstaten-pensioenfondsen-2027.xlsx","https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf","https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"]},{"id":"pf-actuarial-statement","code":"AV (PF-ACT-VERKL, PF-ACT-VERKLWTP)","name":"Actuary's statement on the annual statements (pension funds)","official_name":"Actuariele Verklaring bij Jaarstaten van pensioenfondsen","group":"Pension funds: supervisory statements (national)","status":"in force","purpose":{"text":"The actuarial statement on the annual statements of pension funds as a structured XBRL report; its content is set by the Actuarieel Genootschap and based on the statement formerly given on paper or PDF.","source":"https://www.dnb.nl/media/pgopuy0z/release-notes-av-2-0-0.pdf"},"who_files":{"text":"Pension funds, through their certifying actuary (DNB's page on certifying annual statements of banks, pension funds, PPIs and insurers).","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"},"frequency":{"value":"annual","text":"Annual, with the annual statements; taxonomy 2.0.0 holds the templates to be reported from 2026Q1.","source":"https://www.dnb.nl/media/pgopuy0z/release-notes-av-2-0-0.pdf"},"deadline":{"text":"Not stated separately; the annual statements it certifies are due by 30 June.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"},"formats":{"values":["XBRL-XML","Excel"],"text":"DNB AV taxonomy 2.0.0 (framework DNB Actuariele Verklaringen, normative code rvp-2019-01) with Excel templates used in My DNB.","source":"https://www.dnb.nl/media/pgopuy0z/release-notes-av-2-0-0.pdf"},"legal_basis":[{"title":"Pensioenwet article 147 and Besluit financieel toetsingskader pensioenfondsen article 30 onwards; Wet verplichte beroepspensioenregeling article 142 for occupational pension funds; Regeling verslagstaten pensioenfondsen (as cited in DNB's instructions)","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"}],"templates":{"count":4,"items":[{"code":"T0","name":"Information on the actuarial statement"},{"code":"T1","name":"Content of the actuarial statement (FTK)"},{"code":"T1B","name":"Content of the actuarial statement under the WTP"},{"code":"T2","name":"Notes on the actuarial statement"}],"source":"https://www.dnb.nl/media/x3ip1ofw/dnb-av-dpm-dictionary-and-annotated-templates-2-0-0.xlsx","note":"Tables of the AV taxonomy 2.0.0 (modules PF-ACT-VERKL and PF-ACT-VERKLWTP)."},"documents":["accountant-actuary-page","av-annotated-templates","av-release-notes","av-excel-templates","digital-certification-manual","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-xlsx","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-filing-rules","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":1,"count_basis":"Rows with an ID in sheet 'Assertions' of the AV 2.0.0 annotated templates.","where":"https://www.dnb.nl/media/x3ip1ofw/dnb-av-dpm-dictionary-and-annotated-templates-2-0-0.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/x3ip1ofw/dnb-av-dpm-dictionary-and-annotated-templates-2-0-0.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/","https://www.dnb.nl/media/pgopuy0z/release-notes-av-2-0-0.pdf","https://www.dnb.nl/media/x3ip1ofw/dnb-av-dpm-dictionary-and-annotated-templates-2-0-0.xlsx"]},{"id":"apf-quarterly","code":"APF-KW","name":"Quarterly report of general pension funds (APF)","official_name":"Algemene Pensioenfondsen, Kwartaalrapportage","group":"General pension funds (national)","status":"in force","purpose":{"text":"Quarterly report of a general pension fund (algemeen pensioenfonds, APF) as a whole: organisation, ring-fenced assets, balance sheet, income and expenditure, risk-bearing capital and notes.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"who_files":{"text":"All pension funds must submit statements, but the relevant set differs per fund (company and industry-wide funds under the Pensioenwet, occupational funds under the Wvb). Funds that have not transferred to the new pension system file the FTK set; funds that have transferred or started new schemes under the Wet toekomst pensioenen (WTP) file the WTP set; funds with both file both. Funds in liquidation can get an exemption.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"frequency":{"value":"quarterly","text":"Quarterly.","source":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx"},"deadline":{"text":"2026 calendar: 12 February, 15 May, 11 August and 11 November 2026; 2027: 12 February, 14 May, 11 August and 11 November 2027.","source":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted through the Reporting Service (DLR) in XBRL under DNB's FTK taxonomy (framework 'DNB nationale rapportages', taxonomy 'Financieel Toetsingskader', version 5.0.0 for 2026, published with Excel templates), or in Excel where permitted, which DNB converts to XBRL. DNB says it publishes its own taxonomies from 2026 so that they support both xBRL-XML and xBRL-CSV; FTK 6.0.0 (for the 2027 deadlines) includes the files for xBRL-CSV.","source":"https://www.dnb.nl/media/ztrh5vdk/xbrl-taxonomy-development-at-dnb.pdf"},"legal_basis":[{"title":"Pensioenwet article 147 and Besluit financieel toetsingskader pensioenfondsen article 30 onwards; Wet verplichte beroepspensioenregeling article 142 for occupational pension funds; Regeling verslagstaten pensioenfondsen (as cited in DNB's instructions)","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"}],"templates":{"count":7,"items":[{"code":"K000","name":"Contact details"},{"code":"APF001-1","name":"Organisation"},{"code":"APF001-2","name":"Ring-fenced assets of the general pension fund"},{"code":"APF002","name":"Balance sheet"},{"code":"APF003","name":"Income and expenditure account"},{"code":"APF004","name":"Risk-bearing capital (weerstandsvermogen)"},{"code":"APF005","name":"Notes"}],"source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Tables of module APF-KW in FTK taxonomy 5.0.0."},"documents":["pf-reports-page","pf-reports-page-en","ftk5-specs-page","ftk5-annotated-templates","ftk5-excel-templates","ftk5-reporting-framework","ftk5-release-notes","ftk5-calendar-page","pf-calendar-2026","ftk6-specs-page","ftk6-annotated-templates","ftk6-reporting-framework","ftk6-excel-templates","ftk6-release-notes","ftk6-calendar-page","pf-calendar-2027","ftk5-exclusion-list","ftk5-add-on-validations","ftk-qa","dnb-data-dictionary-xlsx","dnb-filing-rules","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":31,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FTK 5.0.0 annotated templates whose Module(s) column names APF-KW.","where":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Some rows are WARNING rather than ERROR. DNB also publishes an exclusion list and add-on validations for taxonomy 5.0.0 and states that the annual statements must be certified by the auditor (and partly by the actuary)."},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked (the pension funds supervision dashboard and release calendar).","source":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/pension-funds-supervision/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-5-0-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-5-0-0/","https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx","https://www.dnb.nl/media/wuxdfs1q/inzendkalender-verslagstaten-pensioenfondsen-2027.xlsx","https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf","https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"]},{"id":"apf-annual","code":"APF-J","name":"Annual report of general pension funds (APF)","official_name":"Algemene Pensioenfondsen, Jaarrapportage","group":"General pension funds (national)","status":"in force","purpose":{"text":"Annual report of a general pension fund (APF) as a whole, as the quarterly report plus pension fund governance notes and the stakeholder bodies of its circles.","source":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"},"who_files":{"text":"All pension funds must submit statements, but the relevant set differs per fund (company and industry-wide funds under the Pensioenwet, occupational funds under the Wvb). Funds that have not transferred to the new pension system file the FTK set; funds that have transferred or started new schemes under the Wet toekomst pensioenen (WTP) file the WTP set; funds with both file both. Funds in liquidation can get an exemption.","source":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"},"frequency":{"value":"annual","text":"Annual.","source":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx"},"deadline":{"text":"30 June (2026 and 2027 calendars).","source":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted through the Reporting Service (DLR) in XBRL under DNB's FTK taxonomy (framework 'DNB nationale rapportages', taxonomy 'Financieel Toetsingskader', version 5.0.0 for 2026, published with Excel templates), or in Excel where permitted, which DNB converts to XBRL. DNB says it publishes its own taxonomies from 2026 so that they support both xBRL-XML and xBRL-CSV; FTK 6.0.0 (for the 2027 deadlines) includes the files for xBRL-CSV.","source":"https://www.dnb.nl/media/ztrh5vdk/xbrl-taxonomy-development-at-dnb.pdf"},"legal_basis":[{"title":"Pensioenwet article 147 and Besluit financieel toetsingskader pensioenfondsen article 30 onwards; Wet verplichte beroepspensioenregeling article 142 for occupational pension funds; Regeling verslagstaten pensioenfondsen (as cited in DNB's instructions)","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf"}],"templates":{"count":9,"items":[{"code":"K000","name":"Contact details"},{"code":"APF001-1","name":"Organisation"},{"code":"APF001-2","name":"Ring-fenced assets of the general pension fund"},{"code":"APF002","name":"Balance sheet"},{"code":"APF003","name":"Income and expenditure account"},{"code":"APF004","name":"Risk-bearing capital (weerstandsvermogen)"},{"code":"APF005","name":"Notes"},{"code":"APF006-1","name":"Notes on pension fund governance"},{"code":"APF006-6","name":"Pension fund governance: operational stakeholder bodies of the circles"}],"source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Tables of module APF-J in FTK taxonomy 5.0.0."},"documents":["pf-reports-page","pf-reports-page-en","ftk5-specs-page","ftk5-annotated-templates","ftk5-excel-templates","ftk5-reporting-framework","ftk5-release-notes","ftk5-calendar-page","pf-calendar-2026","ftk6-specs-page","ftk6-annotated-templates","ftk6-reporting-framework","ftk6-excel-templates","ftk6-release-notes","ftk6-calendar-page","pf-calendar-2027","ftk5-exclusion-list","ftk5-add-on-validations","ftk-qa","dnb-data-dictionary-xlsx","dnb-filing-rules","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":32,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the FTK 5.0.0 annotated templates whose Module(s) column names APF-J.","where":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","note":"Some rows are WARNING rather than ERROR. DNB also publishes an exclusion list and add-on validations for taxonomy 5.0.0 and states that the annual statements must be certified by the auditor (and partly by the actuary)."},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked (the pension funds supervision dashboard and release calendar).","source":"https://www.dnb.nl/en/statistics/dashboards/pension-funds/pension-funds-supervision/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-5-0-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-5-0-0/","https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx","https://www.dnb.nl/media/wuxdfs1q/inzendkalender-verslagstaten-pensioenfondsen-2027.xlsx","https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf","https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf"]},{"id":"ppi-quarterly","code":"PPI-KW","name":"Quarterly report (premium pension institutions)","official_name":"Premiepensioeninstellingen, Kwartaalrapportage","group":"Premium pension institutions (national)","status":"in force","purpose":{"text":"The statutory report of a premium pension institution (PPI): the PPI taxonomy covers all legally required reports for premium pension institutions. The tables cover the balance sheet, profit and loss, liabilities for members' account and risk, the minimum required own funds and solvency requirement, members and investments (including life-cycle investments and, quarterly, holdings, look-through and derivatives).","source":"https://www.dnb.nl/media/kw0e1p3l/release-notes-ppi-2-6-0.pdf"},"who_files":{"text":"Premium pension institutions (premiepensioeninstellingen) supervised by DNB.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/premiepensioeninstellingen/"},"frequency":{"value":"quarterly","text":"Quarterly.","source":"https://www.dnb.nl/media/3iwczxin/ppi-inzendkalender-2026-1.xlsx"},"deadline":{"text":"2026 calendar: 12 February, 15 May, 11 August and 11 November 2026. The 2027 calendar gives 12 February and 14 May 2027 for the first two quarters but 11 August 2026 and 11 November 2026 for the last two.","source":"https://www.dnb.nl/media/xyrbr1gi/ppi-inzendkalender-2027-2.xlsx"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted through the Reporting Service using the DNB PPI taxonomy 2.6.0 (templates to be reported from 2026Q1) and its Excel templates.","source":"https://www.dnb.nl/media/kw0e1p3l/release-notes-ppi-2-6-0.pdf"},"legal_basis":[{"title":"Regeling staten financiele ondernemingen Wft (Regulation on Statements of Financial Undertakings under the Wft), as described by DNB","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/laws-and-eu-regulations/financial-supervision-act/regulations/regulation-on-statements-of-financial-undertakings-under-the-wft/"}],"templates":{"count":22,"items":[{"code":"T0","name":"General information"},{"code":"T1","name":"Consolidated balance sheet, before profit appropriation"},{"code":"T2","name":"Profit and loss account"},{"code":"T3","name":"Liabilities for the account and risk of members"},{"code":"T4","name":"Off-balance sheet items"},{"code":"T5","name":"Calculation of minimum required own funds and solvency requirement"},{"code":"T6","name":"Members by age cohort"},{"code":"T6-1","name":"Members"},{"code":"T7","name":"Investments at members' risk"},{"code":"T8","name":"Investments by age cohort"},{"code":"T9","name":"Life-cycle investments by age cohort"},{"code":"T10","name":"Life-cycle investments, fixed income excluding derivatives: credit ratings"},{"code":"T11","name":"Life-cycle investments: modified duration"},{"code":"T12","name":"Investments: returns"},{"code":"T13","name":"Scheme rules and contracts"},{"code":"T14","name":"Notes"},{"code":"T24A","name":"Investments held: position information"},{"code":"T24B","name":"Investments held: asset information"},{"code":"T25A","name":"Look-through of investment funds: position information"},{"code":"T25B","name":"Look-through of investment funds: asset information"},{"code":"T26A","name":"Derivatives held: position information"},{"code":"T26B","name":"Derivatives held: derivative information"}],"source":"https://www.dnb.nl/media/2zihzvzh/dnb-ppi-dpm-dictionary-and-annotated-templates-2-6-0.xlsx","note":"Tables of module PPI-KW in PPI taxonomy 2.6.0."},"documents":["ppi-reports-page","ppi-specs-page","ppi-release-notes","ppi-annotated-templates","ppi-excel-templates","ppi-reporting-framework","ppi-calendar-page","ppi-instructions","ppi-calendar-2026","ppi-calendar-2027","dnb-filing-rules","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-xlsx","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":168,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the PPI 2.6.0 annotated templates whose Module(s) column names PPI-KW.","where":"https://www.dnb.nl/media/2zihzvzh/dnb-ppi-dpm-dictionary-and-annotated-templates-2-6-0.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/2zihzvzh/dnb-ppi-dpm-dictionary-and-annotated-templates-2-6-0.xlsx"},"public_data":{"level":"aggregate","text":"DNB's advance release calendar lists a quarterly 'Premium pension institutions' statistics release (Q3 2026 on 10 December 2026); per-institution figures were not identified.","url":"https://www.dnb.nl/en/statistics/advance-release-calendar/","format":"Data table","source":"https://www.dnb.nl/en/statistics/advance-release-calendar/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/premiepensioeninstellingen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/premiepensioeninstellingen/downloads-overzichten/downloads-specificaties-2-6-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/premiepensioeninstellingen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-2-6-0/","https://www.dnb.nl/media/2zihzvzh/dnb-ppi-dpm-dictionary-and-annotated-templates-2-6-0.xlsx","https://www.dnb.nl/media/kw0e1p3l/release-notes-ppi-2-6-0.pdf","https://www.dnb.nl/media/3iwczxin/ppi-inzendkalender-2026-1.xlsx","https://www.dnb.nl/media/xyrbr1gi/ppi-inzendkalender-2027-2.xlsx"]},{"id":"ppi-annual","code":"PPI-J","name":"Annual report (premium pension institutions)","official_name":"Premiepensioeninstellingen, Jaarrapportage","group":"Premium pension institutions (national)","status":"in force","purpose":{"text":"The statutory report of a premium pension institution (PPI): the PPI taxonomy covers all legally required reports for premium pension institutions. The tables cover the balance sheet, profit and loss, liabilities for members' account and risk, the minimum required own funds and solvency requirement, members and investments (including life-cycle investments and, quarterly, holdings, look-through and derivatives).","source":"https://www.dnb.nl/media/kw0e1p3l/release-notes-ppi-2-6-0.pdf"},"who_files":{"text":"Premium pension institutions (premiepensioeninstellingen) supervised by DNB.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/premiepensioeninstellingen/"},"frequency":{"value":"annual","text":"Annual.","source":"https://www.dnb.nl/media/3iwczxin/ppi-inzendkalender-2026-1.xlsx"},"deadline":{"text":"29 May 2026 (2026 calendar); 31 May 2027 (2027 calendar).","source":"https://www.dnb.nl/media/3iwczxin/ppi-inzendkalender-2026-1.xlsx"},"formats":{"values":["XBRL-XML","Excel"],"text":"Submitted through the Reporting Service using the DNB PPI taxonomy 2.6.0 (templates to be reported from 2026Q1) and its Excel templates.","source":"https://www.dnb.nl/media/kw0e1p3l/release-notes-ppi-2-6-0.pdf"},"legal_basis":[{"title":"Regeling staten financiele ondernemingen Wft (Regulation on Statements of Financial Undertakings under the Wft), as described by DNB","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/laws-and-eu-regulations/financial-supervision-act/regulations/regulation-on-statements-of-financial-undertakings-under-the-wft/"}],"templates":{"count":21,"items":[{"code":"T0","name":"General information"},{"code":"T1","name":"Consolidated balance sheet, before profit appropriation"},{"code":"T2","name":"Profit and loss account"},{"code":"T3","name":"Liabilities for the account and risk of members"},{"code":"T4","name":"Off-balance sheet items"},{"code":"T5","name":"Calculation of minimum required own funds and solvency requirement"},{"code":"T6","name":"Members by age cohort"},{"code":"T6-1","name":"Members"},{"code":"T7","name":"Investments at members' risk"},{"code":"T13","name":"Scheme rules and contracts"},{"code":"T15-1","name":"Breakdown of administration costs"},{"code":"T15-2","name":"Breakdown of asset management costs"},{"code":"T16-1","name":"Balance sheet notes: equity"},{"code":"T16-2","name":"Balance sheet notes: equity, shares by type (NV or BV)"},{"code":"T17","name":"Balance sheet notes: subordinated loans"},{"code":"T18","name":"Profit and loss notes: premium and commission"},{"code":"T19","name":"Remuneration"},{"code":"T20","name":"Organisation and risks"},{"code":"T21","name":"Ancillary activities"},{"code":"T22","name":"Branches and free provision of services, EU and non-EU"},{"code":"T23","name":"Notes"}],"source":"https://www.dnb.nl/media/2zihzvzh/dnb-ppi-dpm-dictionary-and-annotated-templates-2-6-0.xlsx","note":"Tables of module PPI-J in PPI taxonomy 2.6.0."},"documents":["ppi-reports-page","ppi-specs-page","ppi-release-notes","ppi-annotated-templates","ppi-excel-templates","ppi-reporting-framework","ppi-calendar-page","ppi-instructions","ppi-calendar-2026","ppi-calendar-2027","dnb-filing-rules","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-xlsx","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies","dnb-xbrl-csv-filing-rules"],"validation_rules":{"published":true,"count":91,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the PPI 2.6.0 annotated templates whose Module(s) column names PPI-J.","where":"https://www.dnb.nl/media/2zihzvzh/dnb-ppi-dpm-dictionary-and-annotated-templates-2-6-0.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/2zihzvzh/dnb-ppi-dpm-dictionary-and-annotated-templates-2-6-0.xlsx"},"public_data":{"level":"aggregate","text":"DNB's advance release calendar lists a quarterly 'Premium pension institutions' statistics release (Q3 2026 on 10 December 2026); per-institution figures were not identified.","url":"https://www.dnb.nl/en/statistics/advance-release-calendar/","format":"Data table","source":"https://www.dnb.nl/en/statistics/advance-release-calendar/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/premiepensioeninstellingen/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/premiepensioeninstellingen/downloads-overzichten/downloads-specificaties-2-6-0/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/premiepensioeninstellingen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-2-6-0/","https://www.dnb.nl/media/2zihzvzh/dnb-ppi-dpm-dictionary-and-annotated-templates-2-6-0.xlsx","https://www.dnb.nl/media/kw0e1p3l/release-notes-ppi-2-6-0.pdf","https://www.dnb.nl/media/3iwczxin/ppi-inzendkalender-2026-1.xlsx","https://www.dnb.nl/media/xyrbr1gi/ppi-inzendkalender-2027-2.xlsx"]},{"id":"ins-qrs","code":"S2QRS","name":"Quarterly Solvency II return, individual insurer","official_name":"Solo kwartaalrapportage","group":"Insurers: Solvency II quantitative reporting (EU, EIOPA)","status":"in force","purpose":{"text":"Quarterly quantitative Solvency II reporting templates of individual insurers, defined at EU level by EIOPA and collected by DNB.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"who_files":{"text":"Insurers established in the Netherlands under Solvency II (DNB has the statutory task of prudential supervision of insurers established in the Netherlands, which must therefore submit periodic reports; the requirements follow from Solvency II Pillar 3).","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"frequency":{"value":"quarterly","text":"Quarterly.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"deadline":{"text":"Five weeks after the reference date: 4 February 2026 (31 December 2025), 6 May 2026, 4 August 2026, 4 November 2026 and 4 February 2027 (31 December 2026).","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"formats":{"values":["XBRL-XML"],"text":"Filed in XBRL with the EIOPA Solvency II taxonomy through the Reporting Service; the 2.8.2 optional hotfix (NACE 2.1) is listed for book year 2025. Insurers discuss data quality with DNB in Dataloop, part of the Reporting Service.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"},"legal_basis":[{"title":"Directive 2009/138/EC (Solvency II), as linked from DNB's Pillar 3 page","url":"http://eur-lex.europa.eu/legal-content/NL/TXT/?uri=CELEX:02009L0138-20140523"}],"templates":{"count":0,"items":[],"note":"EU templates, defined by EIOPA: see the library's EIOPA entry eiopa/qrs (docs/eiopa/qrs.md). Dutch insurers add DNB's national templates (dnb/ins-national-annual and related returns) where they apply.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"documents":["ins-reports-page","ins-reports-page-en","ins-statutory-reporting-page","ins-pillar3-page","ins-submission-dates-2026","ins-additional-checks-2025","dataloop-page","ins-timely-reporting-policy","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":78,"count_basis":"Active rows in DNB's 'Aanvullende controleregels' workbook (23 December 2025) whose Entrypoint column is S2QRS; EIOPA's own rules are counted in the library's EIOPA entry.","where":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx","machine_readable":false,"rule_format":"Excel list of DNB's additional checks with pseudo code and formulas in DNB's own notation (rule type P plausibility or C consistency)","note":"These are DNB's checks on top of EIOPA's taxonomy rules (see eiopa/qrs). ","source":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx"},"public_data":{"level":"aggregate","text":"DNB publishes aggregate insurer supervision tables (balance sheet, own funds and solvency, technical provisions, SCR and others) on its insurers supervision dashboard, and its release calendar lists a quarterly 'Financial information on insurers (Solvency II)' release; which tables are built from the quarterly returns is not stated. The per-insurer tables are yearly.","url":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/","format":"Dashboard and data tables","source":"https://www.dnb.nl/en/statistics/advance-release-calendar/"},"sources":["https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/","https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx"]},{"id":"ins-ars","code":"S2ARS","name":"Annual Solvency II return, individual insurer","official_name":"Solo jaarrapportage","group":"Insurers: Solvency II quantitative reporting (EU, EIOPA)","status":"in force","purpose":{"text":"Annual quantitative Solvency II reporting templates of individual insurers, defined by EIOPA and collected by DNB. An external auditor must audit and certify a subset of the annual statements (DNB's Pillar 3 page refers to the Regulation on Statements for the list).","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"who_files":{"text":"Insurers established in the Netherlands under Solvency II (DNB has the statutory task of prudential supervision of insurers established in the Netherlands, which must therefore submit periodic reports; the requirements follow from Solvency II Pillar 3).","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"frequency":{"value":"annual","text":"Annual.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"deadline":{"text":"14 weeks after the reference date (8 April 2026 for 31 December 2025), together with the national templates (BMA, UFR and KGL). The auditor's statement (verklaring) is due 16 weeks after the reference date (22 April 2026).","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"formats":{"values":["XBRL-XML"],"text":"Filed in XBRL with the EIOPA Solvency II taxonomy through the Reporting Service; the 2.8.2 optional hotfix (NACE 2.1) is listed for book year 2025. Insurers discuss data quality with DNB in Dataloop, part of the Reporting Service.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"},"legal_basis":[{"title":"Directive 2009/138/EC (Solvency II), as linked from DNB's Pillar 3 page","url":"http://eur-lex.europa.eu/legal-content/NL/TXT/?uri=CELEX:02009L0138-20140523"}],"templates":{"count":0,"items":[],"note":"EU templates, defined by EIOPA: see the library's EIOPA entry eiopa/ars (docs/eiopa/ars.md). Dutch insurers add DNB's national templates (dnb/ins-national-annual and related returns) where they apply.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"documents":["ins-reports-page","ins-reports-page-en","ins-statutory-reporting-page","ins-pillar3-page","ins-submission-dates-2026","ins-additional-checks-2025","dataloop-page","ins-timely-reporting-policy","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","ins-s14-reporting-codes"],"validation_rules":{"published":true,"count":1207,"count_basis":"Active rows in DNB's 'Aanvullende controleregels' workbook (23 December 2025) whose Entrypoint column is S2ARS; EIOPA's own rules are counted in the library's EIOPA entry.","where":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx","machine_readable":false,"rule_format":"Excel list of DNB's additional checks with pseudo code and formulas in DNB's own notation (rule type P plausibility or C consistency)","note":"These are DNB's checks on top of EIOPA's taxonomy rules (see eiopa/ars). The partial internal model sheet (913 rows) and the S.19, S.14 and EVA2 sheets mainly target this entry point.","source":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx"},"public_data":{"level":"firm-level","text":"DNB publishes table 7.16 'Data individual solo insurers' (Solvency II, yearly), including the Solvency II ratio of individual institutions, and aggregate supervision tables 7.7 to 7.15.","url":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/","format":"Dashboard and data tables","source":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/"},"sources":["https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/","https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx"]},{"id":"ins-qrg","code":"S2QRG","name":"Quarterly Solvency II return, insurance group","official_name":"Groepen kwartaalrapportage","group":"Insurers: Solvency II quantitative reporting (EU, EIOPA)","status":"in force","purpose":{"text":"Quarterly Solvency II templates for insurance groups, defined by EIOPA and collected by DNB.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"who_files":{"text":"Insurance groups for which DNB is the group supervisor (group reporting under Solvency II Pillar 3, solo and group level).","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"frequency":{"value":"quarterly","text":"Quarterly.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"deadline":{"text":"11 weeks after the reference date: 18 March 2026 (31 December 2025), 16 June 2026, 15 September 2026, 16 December 2026 and 18 March 2027.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"formats":{"values":["XBRL-XML"],"text":"Filed in XBRL with the EIOPA Solvency II taxonomy through the Reporting Service; the 2.8.2 optional hotfix (NACE 2.1) is listed for book year 2025. Insurers discuss data quality with DNB in Dataloop, part of the Reporting Service.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"},"legal_basis":[{"title":"Directive 2009/138/EC (Solvency II), as linked from DNB's Pillar 3 page","url":"http://eur-lex.europa.eu/legal-content/NL/TXT/?uri=CELEX:02009L0138-20140523"}],"templates":{"count":0,"items":[],"note":"EU templates, defined by EIOPA: see the library's EIOPA entry eiopa/qrg (docs/eiopa/qrg.md). Dutch insurers add DNB's national templates (dnb/ins-national-annual and related returns) where they apply.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"documents":["ins-reports-page","ins-reports-page-en","ins-statutory-reporting-page","ins-pillar3-page","ins-submission-dates-2026","ins-additional-checks-2025","dataloop-page","ins-timely-reporting-policy","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":36,"count_basis":"Active rows in DNB's 'Aanvullende controleregels' workbook (23 December 2025) whose Entrypoint column is S2QRG; EIOPA's own rules are counted in the library's EIOPA entry.","where":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx","machine_readable":false,"rule_format":"Excel list of DNB's additional checks with pseudo code and formulas in DNB's own notation (rule type P plausibility or C consistency)","note":"These are DNB's checks on top of EIOPA's taxonomy rules (see eiopa/qrg). ","source":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/"},"sources":["https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/","https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx"]},{"id":"ins-arg","code":"S2ARG","name":"Annual Solvency II return, insurance group","official_name":"Groepen jaarrapportage","group":"Insurers: Solvency II quantitative reporting (EU, EIOPA)","status":"in force","purpose":{"text":"Annual Solvency II templates for insurance groups, defined by EIOPA and collected by DNB.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"who_files":{"text":"Insurance groups for which DNB is the group supervisor.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"frequency":{"value":"annual","text":"Annual.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"deadline":{"text":"20 weeks after the reference date (20 May 2026 for 31 December 2025); the auditor's statement 22 weeks after (3 June 2026).","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"formats":{"values":["XBRL-XML"],"text":"Filed in XBRL with the EIOPA Solvency II taxonomy through the Reporting Service; the 2.8.2 optional hotfix (NACE 2.1) is listed for book year 2025. Insurers discuss data quality with DNB in Dataloop, part of the Reporting Service.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"},"legal_basis":[{"title":"Directive 2009/138/EC (Solvency II), as linked from DNB's Pillar 3 page","url":"http://eur-lex.europa.eu/legal-content/NL/TXT/?uri=CELEX:02009L0138-20140523"}],"templates":{"count":0,"items":[],"note":"EU templates, defined by EIOPA: see the library's EIOPA entry eiopa/arg (docs/eiopa/arg.md). Dutch insurers add DNB's national templates (dnb/ins-national-annual and related returns) where they apply.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"documents":["ins-reports-page","ins-reports-page-en","ins-statutory-reporting-page","ins-pillar3-page","ins-submission-dates-2026","ins-additional-checks-2025","dataloop-page","ins-timely-reporting-policy","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":677,"count_basis":"Active rows in DNB's 'Aanvullende controleregels' workbook (23 December 2025) whose Entrypoint column is S2ARG; EIOPA's own rules are counted in the library's EIOPA entry.","where":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx","machine_readable":false,"rule_format":"Excel list of DNB's additional checks with pseudo code and formulas in DNB's own notation (rule type P plausibility or C consistency)","note":"These are DNB's checks on top of EIOPA's taxonomy rules (see eiopa/arg). ","source":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx"},"public_data":{"level":"firm-level","text":"DNB publishes table 7.17 'Data individual insurer groups' (Solvency II, yearly).","url":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/","format":"Dashboard and data tables","source":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/"},"sources":["https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/","https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx"]},{"id":"ins-qfg","code":"S2QFG","name":"Quarterly financial stability return, insurance group","official_name":"Groepen FS kwartaalrapportage","group":"Insurers: Solvency II quantitative reporting (EU, EIOPA)","status":"in force","purpose":{"text":"Quarterly financial stability reporting templates for insurance groups, defined by EIOPA and collected by DNB.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"who_files":{"text":"Insurance groups that report for financial stability purposes (the calendar lists group FS reporting only).","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"frequency":{"value":"quarterly","text":"Quarterly.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"deadline":{"text":"7 weeks after the reference date: 18 February 2026 (31 December 2025), 19 May 2026, 18 August 2026, 18 November 2026 and 18 February 2027.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"formats":{"values":["XBRL-XML"],"text":"Filed in XBRL with the EIOPA Solvency II taxonomy through the Reporting Service; the 2.8.2 optional hotfix (NACE 2.1) is listed for book year 2025. Insurers discuss data quality with DNB in Dataloop, part of the Reporting Service.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"},"legal_basis":[{"title":"Directive 2009/138/EC (Solvency II), as linked from DNB's Pillar 3 page","url":"http://eur-lex.europa.eu/legal-content/NL/TXT/?uri=CELEX:02009L0138-20140523"}],"templates":{"count":0,"items":[],"note":"EU templates, defined by EIOPA: see the library's EIOPA entry eiopa/qfg (docs/eiopa/qfg.md). Dutch insurers add DNB's national templates (dnb/ins-national-annual and related returns) where they apply.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"documents":["ins-reports-page","ins-reports-page-en","ins-statutory-reporting-page","ins-pillar3-page","ins-submission-dates-2026","ins-additional-checks-2025","dataloop-page","ins-timely-reporting-policy","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":14,"count_basis":"Active rows in DNB's 'Aanvullende controleregels' workbook (23 December 2025) whose Entrypoint column is S2QFG; EIOPA's own rules are counted in the library's EIOPA entry.","where":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx","machine_readable":false,"rule_format":"Excel list of DNB's additional checks with pseudo code and formulas in DNB's own notation (rule type P plausibility or C consistency)","note":"These are DNB's checks on top of EIOPA's taxonomy rules (see eiopa/qfg). ","source":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/"},"sources":["https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/","https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx"]},{"id":"ins-sfcr","code":"SFCR","name":"Solvency and financial condition report (SFCR)","official_name":"SFCR (solo en groep)","group":"Insurers: Solvency II narrative reporting (EU, EIOPA)","status":"in force","purpose":{"text":"The annual public report on the insurer's solvency and financial condition (activities and results, governance, risk profile, valuation, capital management) with quantitative reporting forms; insurers publish it and must also submit a copy to DNB.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"who_files":{"text":"Insurers established in the Netherlands under Solvency II (DNB has the statutory task of prudential supervision of insurers established in the Netherlands, which must therefore submit periodic reports; the requirements follow from Solvency II Pillar 3).","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"frequency":{"value":"annual","text":"Annual.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"deadline":{"text":"Solo SFCR 14 weeks after the reference date (8 April 2026 for 31 December 2025); group SFCR 20 weeks after (20 May 2026).","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"formats":{"values":["Other"],"text":"A copy of the SFCR is submitted to DNB; the file format is not stated on the pages checked.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"legal_basis":[{"title":"Directive 2009/138/EC (Solvency II), as linked from DNB's Pillar 3 page","url":"http://eur-lex.europa.eu/legal-content/NL/TXT/?uri=CELEX:02009L0138-20140523"},{"title":"Commission Implementing Regulation (EU) 2015/2452 (SFCR templates), as linked from DNB's Pillar 3 page","url":"http://eur-lex.europa.eu/legal-content/NL/TXT/?uri=CELEX%3A32015R2452"}],"templates":{"count":0,"items":[],"note":"EU return defined by the Solvency II Delegated Regulation and EIOPA's ITS; the quantitative public disclosure templates are in the library's EIOPA entries eiopa/aps (individual) and eiopa/apg (group). The narrative report has no DNB template.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"documents":["ins-reports-page","ins-reports-page-en","ins-statutory-reporting-page","ins-pillar3-page","ins-submission-dates-2026","ins-additional-checks-2025","dataloop-page","ins-timely-reporting-policy","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: EIOPA's validation rules apply (see eiopa/aps).","where":null,"machine_readable":false,"note":"No DNB checks specific to this report were found on the pages checked.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/"},"public_data":{"level":"firm-level","published_by":"firm","text":"Insurers publish their SFCR (with quantitative reporting forms) themselves each year; DNB's Pillar 3 page says the first SFCRs were published in 2017. No DNB repository of SFCRs was found.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"sources":["https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"]},{"id":"ins-rsr","code":"RSR","name":"Regular supervisory report (RSR)","official_name":"RSR (solo en groep)","group":"Insurers: Solvency II narrative reporting (EU, EIOPA)","status":"in force","purpose":{"text":"The descriptive supervisory report, structured like the SFCR but with information too detailed or confidential for public disclosure.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"who_files":{"text":"Insurers established in the Netherlands under Solvency II (DNB has the statutory task of prudential supervision of insurers established in the Netherlands, which must therefore submit periodic reports; the requirements follow from Solvency II Pillar 3).","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"frequency":{"value":"varies","text":"The calendar lists the solo and group RSR for reference date 31 December 2025 (and earlier years 2016 and 2017); the frequency is not stated in the calendar.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"deadline":{"text":"Solo RSR 14 weeks after the reference date (8 April 2026 for 31 December 2025); group RSR 20 weeks after (20 May 2026).","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"formats":{"values":["Other"],"text":"Narrative report; the file format is not stated on the pages checked.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"legal_basis":[{"title":"Directive 2009/138/EC (Solvency II), as linked from DNB's Pillar 3 page","url":"http://eur-lex.europa.eu/legal-content/NL/TXT/?uri=CELEX:02009L0138-20140523"}],"templates":{"count":0,"items":[],"note":"EU narrative report defined by the Solvency II Delegated Regulation (Articles 304 to 314 solo and 372 to 377 group, listed on DNB's Pillar 3 page); no templates. The library's EIOPA entry does not cover the narrative reports.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"documents":["ins-reports-page","ins-reports-page-en","ins-statutory-reporting-page","ins-pillar3-page","ins-submission-dates-2026","ins-additional-checks-2025","dataloop-page","ins-timely-reporting-policy","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted.","where":null,"machine_readable":false,"note":"No DNB checks specific to this report were found on the pages checked.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/"},"public_data":{"level":"none found","text":"Not published: the RSR holds information considered too detailed or confidential for public disclosure (Pillar 3 page).","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"sources":["https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"]},{"id":"ins-orsa","code":"ORSA","name":"Own risk and solvency assessment report (ORSA)","official_name":"ORSA (solo en groep)","group":"Insurers: Solvency II narrative reporting (EU, EIOPA)","status":"in force","purpose":{"text":"The own risk and solvency assessment, part of the information submitted to the supervisory authority under Pillar 3.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"who_files":{"text":"Insurers established in the Netherlands under Solvency II (DNB has the statutory task of prudential supervision of insurers established in the Netherlands, which must therefore submit periodic reports; the requirements follow from Solvency II Pillar 3).","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"frequency":{"value":"annual","text":"Annual (one row per year in the calendar).","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"deadline":{"text":"52 weeks after the reference date as given in the calendar (for example reference date 31 January 2026, deadline 2 January 2027).","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"formats":{"values":["Other"],"text":"Narrative report; the file format is not stated on the pages checked.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"legal_basis":[{"title":"Directive 2009/138/EC (Solvency II), as linked from DNB's Pillar 3 page","url":"http://eur-lex.europa.eu/legal-content/NL/TXT/?uri=CELEX:02009L0138-20140523"}],"templates":{"count":0,"items":[],"note":"EU narrative report under Solvency II; no templates. The library's EIOPA entry does not cover the ORSA.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"documents":["ins-reports-page","ins-reports-page-en","ins-statutory-reporting-page","ins-pillar3-page","ins-submission-dates-2026","ins-additional-checks-2025","dataloop-page","ins-timely-reporting-policy","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted.","where":null,"machine_readable":false,"note":"No DNB checks specific to this report were found on the pages checked.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/"},"public_data":{"level":"none found","text":"No public data from this report was found on the pages checked.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/"},"sources":["https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/"]},{"id":"ins-national-annual","code":"VNS-JR","name":"National templates, annual (insurers)","official_name":"Verzekeraars nationale staten, jaarlijkse rapportage","group":"Insurers: national specific templates (national)","status":"in force","status_note":{"text":"Version 3.1.0 of the national templates taxonomy applies from book year 2026 (reference date 31 December 2026) for all entry points; version 3.0.0 applies up to book year 2025.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"},"purpose":{"text":"National templates (nationale staten) that DNB adds to the Solvency II reporting under the Regeling staten financiele ondernemingen Wft; DNB's statutory reporting page says DNB has set some national templates on top of the Solvency II framework. The annual set covers health insurance (equalisation contribution, claims and provisions, premiums and insured persons), company profit and loss accounts and windstorm risk.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"who_files":{"text":"Insurers and branches under article 2:1(1)(a) of the Regeling staten (annex 1 marks every table as applicable); each table applies where the business exists (for example the health tables for health insurers).","source":"https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx"},"frequency":{"value":"annual","text":"Annual (Jaar) for every table (annex 1).","source":"https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx"},"deadline":{"text":"14 weeks after the reference date (annex 1); with the solo annual Solvency II report, 8 April 2026 for 31 December 2025.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"formats":{"values":["XBRL-XML","xBRL-CSV","Excel"],"text":"Separate XBRL instance under DNB's VNS taxonomy (3.1.0 from book year 2026, reference date 31 December 2026; 3.0.0 up to book year 2025). Version 3.1.0 accepts xBRL-XML and xBRL-CSV (EBA CSV filing rules apply); an Excel conversion module stays available in My DNB.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"},"legal_basis":[{"title":"Regeling staten financiele ondernemingen Wft (Regulation on Statements of Financial Undertakings under the Wft), as described by DNB","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/laws-and-eu-regulations/financial-supervision-act/regulations/regulation-on-statements-of-financial-undertakings-under-the-wft/"}],"templates":{"count":12,"items":[{"code":"T0","name":"Cover page"},{"code":"T1A","name":"Health insurance equalisation contribution (Zvw)"},{"code":"T1B","name":"Claims and technical provision, basic health insurance"},{"code":"T1C","name":"Claims and technical provision, supplementary health insurance"},{"code":"T1D","name":"Earned premium, basic and/or supplementary health insurance"},{"code":"T1E","name":"Number of insured, basic and/or supplementary health insurance"},{"code":"T2A","name":"Profit and loss account, life insurers (company accounts, Dutch Civil Code basis)"},{"code":"T2C","name":"Profit and loss account, non-life insurers (company accounts, Dutch Civil Code basis)"},{"code":"T2E","name":"Profit and loss account, reinsurers (company accounts, Dutch Civil Code basis)"},{"code":"T2G","name":"Profit and loss account, insurers (company accounts, IFRS basis)"},{"code":"T3A","name":"Windstorm concentration risk"},{"code":"T3B","name":"Windstorm exposure"}],"source":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","note":"Tables of module VNS-JR in VNS taxonomy 3.1.0 (annex 1 of the Regeling staten lists the same tables)."},"documents":["ins-reports-page","rsfo-annex-1-insurers","ins-submission-dates-2026","vns-annotated-templates","vns-release-notes","vns-templates","vns-reporting-framework","vns-3-0-taxonomy","news-vns-3-1","rsfo-page","dnb-filing-rules","dnb-xbrl-csv-filing-rules","nst-health-2026","nst-pl-logfile","nst-windstorm-logfile","ins-additional-checks-2025","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-xlsx","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies"],"validation_rules":{"published":true,"count":192,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the VNS 3.1.0 annotated templates whose Module(s) column names VNS-JR (188 of the 363 VNS assertions are ERROR, 175 WARNING).","where":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","note":"DNB's 'Aanvullende controleregels' workbook adds 42 checks on entry point S2JVNS (the national annual templates) and cross checks with S.19."},"public_data":{"level":"aggregate","text":"DNB publishes aggregate insurer supervision tables, including table 7.14 'Profit and loss account of insurers'; the dashboard does not say which returns feed it, and no firm-level data from the national templates were identified.","url":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/","format":"Data tables","source":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/"},"sources":["https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx","https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/","https://www.dnb.nl/media/q5warcwe/vns-release-notes-3-1-0.pdf","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/"]},{"id":"ins-bma","code":"BMAL, BMAS, BMAZ, BMAH","name":"Business model analysis templates (insurers)","official_name":"Business Model Analysis (nationale staat BMA)","group":"Insurers: national specific templates (national)","status":"in force","status_note":{"text":"Version 3.1.0 of the national templates taxonomy applies from book year 2026 (reference date 31 December 2026) for all entry points; version 3.0.0 applies up to book year 2025.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"},"purpose":{"text":"National templates (nationale staten) that DNB adds to the Solvency II reporting under the Regeling staten financiele ondernemingen Wft; DNB's statutory reporting page says DNB has set some national templates on top of the Solvency II framework. The Business Model Analysis templates ask life and funeral-in-kind, non-life, health and reinsurance undertakings for figures on their business model.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"who_files":{"text":"Insurers by type: life and funeral-in-kind insurers (T5A), non-life insurers (T5B), health insurers (T5C) and reinsurers (T5D); Basic insurers also file the BMA (non-life or life tab).","source":"https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx"},"frequency":{"value":"annual","text":"Annual (annex 1).","source":"https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx"},"deadline":{"text":"14 weeks after the reference date (annex 1; 8 April 2026 for 31 December 2025). For Basic insurers 20 May 2026.","source":"https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx"},"formats":{"values":["XBRL-XML","xBRL-CSV","Excel"],"text":"Separate XBRL instance under DNB's VNS taxonomy (3.1.0 from book year 2026, reference date 31 December 2026; 3.0.0 up to book year 2025). Version 3.1.0 accepts xBRL-XML and xBRL-CSV (EBA CSV filing rules apply); an Excel conversion module stays available in My DNB.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"},"legal_basis":[{"title":"Regeling staten financiele ondernemingen Wft (Regulation on Statements of Financial Undertakings under the Wft), as described by DNB","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/laws-and-eu-regulations/financial-supervision-act/regulations/regulation-on-statements-of-financial-undertakings-under-the-wft/"}],"templates":{"count":4,"items":[{"code":"T5A","name":"Business Model Analysis, life and funeral-in-kind insurer"},{"code":"T5B","name":"Business Model Analysis, non-life insurer"},{"code":"T5C","name":"Business Model Analysis, health insurer"},{"code":"T5D","name":"Business Model Analysis, reinsurer"}],"source":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","note":"Tables of modules BMAL, BMAS, BMAZ and BMAH (one table each) in VNS taxonomy 3.1.0."},"documents":["ins-reports-page","rsfo-annex-1-insurers","ins-submission-dates-2026","vns-annotated-templates","vns-release-notes","vns-templates","vns-reporting-framework","vns-3-0-taxonomy","news-vns-3-1","rsfo-page","dnb-filing-rules","dnb-xbrl-csv-filing-rules","nst-bma-logfile","ins-additional-checks-2025","basic-insurers-page","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-xlsx","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies"],"validation_rules":{"published":true,"count":109,"count_basis":"Rows in sheet 'BMA' of DNB's 'Aanvullende controleregels' workbook (23 December 2025); the VNS 3.1.0 taxonomy itself has no assertions for the BMA modules.","where":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx","machine_readable":false,"rule_format":"Excel list with pseudo code and formulas in DNB's own notation (plausibility checks against the Solvency II annual templates, with tolerances)","source":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/"},"sources":["https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx","https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"]},{"id":"ins-kgl","code":"KGL","name":"Capital generation of life insurers (national template)","official_name":"Nationale staat Kapitaalgeneratie levensverzekeraars","group":"Insurers: national specific templates (national)","status":"in force","status_note":{"text":"Version 3.1.0 of the national templates taxonomy applies from book year 2026 (reference date 31 December 2026) for all entry points; version 3.0.0 applies up to book year 2025.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"},"purpose":{"text":"National templates (nationale staten) that DNB adds to the Solvency II reporting under the Regeling staten financiele ondernemingen Wft; DNB's statutory reporting page says DNB has set some national templates on top of the Solvency II framework. The capital generation template shows how the capital of life insurers develops, with requested explanations.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"who_files":{"text":"Life insurers under Solvency II (the Basic insurers page says the other tabs of this template are meant for Solvency II insurers).","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"frequency":{"value":"annual","text":"Annual (annex 1).","source":"https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx"},"deadline":{"text":"14 weeks after the reference date (annex 1; 8 April 2026 for 31 December 2025).","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"formats":{"values":["XBRL-XML","xBRL-CSV","Excel"],"text":"Separate XBRL instance under DNB's VNS taxonomy (3.1.0 from book year 2026, reference date 31 December 2026; 3.0.0 up to book year 2025). Version 3.1.0 accepts xBRL-XML and xBRL-CSV (EBA CSV filing rules apply); an Excel conversion module stays available in My DNB.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"},"legal_basis":[{"title":"Regeling staten financiele ondernemingen Wft (Regulation on Statements of Financial Undertakings under the Wft), as described by DNB","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/laws-and-eu-regulations/financial-supervision-act/regulations/regulation-on-statements-of-financial-undertakings-under-the-wft/"}],"templates":{"count":2,"items":[{"code":"T6A","name":"Development of capital generation"},{"code":"T6B","name":"Explanations requested"}],"source":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","note":"Tables of module KGL in VNS taxonomy 3.1.0."},"documents":["ins-reports-page","rsfo-annex-1-insurers","ins-submission-dates-2026","vns-annotated-templates","vns-release-notes","vns-templates","vns-reporting-framework","vns-3-0-taxonomy","news-vns-3-1","rsfo-page","dnb-filing-rules","dnb-xbrl-csv-filing-rules","nst-kgl-logfile","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-xlsx","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies"],"validation_rules":{"published":true,"count":168,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the VNS 3.1.0 annotated templates whose Module(s) column names KGL.","where":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/"},"sources":["https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx","https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"]},{"id":"ins-ufr-quarterly","code":"UFR-KW","name":"Quarterly impact of the UFR and long-term guarantee measures (insurers)","official_name":"UFR LTG, kwartaalrapportage (Tabel 7: Kwartaal impact UFR LTG)","group":"Insurers: national specific templates (national)","status":"in force","status_note":{"text":"Version 3.1.0 of the national templates taxonomy applies from book year 2026 (reference date 31 December 2026) for all entry points; version 3.0.0 applies up to book year 2025.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"},"purpose":{"text":"National templates (nationale staten) that DNB adds to the Solvency II reporting under the Regeling staten financiele ondernemingen Wft; DNB's statutory reporting page says DNB has set some national templates on top of the Solvency II framework. Table 7 reports the quarterly impact of the ultimate forward rate (UFR) and long-term guarantee (LTG) measures.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"who_files":{"text":"Insurers and branches under article 2:1(1)(a) of the Regeling staten (annex 1).","source":"https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly (Kwartaal, annex 1).","source":"https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx"},"deadline":{"text":"5 weeks after the reference date (annex 1), as for the solo quarterly Solvency II report.","source":"https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx"},"formats":{"values":["XBRL-XML","xBRL-CSV","Excel"],"text":"Separate XBRL instance under DNB's VNS taxonomy (3.1.0 from book year 2026, reference date 31 December 2026; 3.0.0 up to book year 2025). Version 3.1.0 accepts xBRL-XML and xBRL-CSV (EBA CSV filing rules apply); an Excel conversion module stays available in My DNB.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"},"legal_basis":[{"title":"Regeling staten financiele ondernemingen Wft (Regulation on Statements of Financial Undertakings under the Wft), as described by DNB","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/laws-and-eu-regulations/financial-supervision-act/regulations/regulation-on-statements-of-financial-undertakings-under-the-wft/"}],"templates":{"count":1,"items":[{"code":"T7","name":"Quarterly impact of UFR and LTG measures"}],"source":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","note":"Table of module UFR-KW in VNS taxonomy 3.1.0."},"documents":["ins-reports-page","rsfo-annex-1-insurers","ins-submission-dates-2026","vns-annotated-templates","vns-release-notes","vns-templates","vns-reporting-framework","vns-3-0-taxonomy","news-vns-3-1","rsfo-page","dnb-filing-rules","dnb-xbrl-csv-filing-rules","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-xlsx","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies"],"validation_rules":{"published":true,"count":2,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the VNS 3.1.0 annotated templates whose Module(s) column names UFR-KW.","where":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/"},"sources":["https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx","https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"]},{"id":"ins-ufr-annual","code":"UFR-JR","name":"Annual run-off impact of the UFR and long-term guarantee measures (insurers)","official_name":"UFR LTG, jaarlijkse rapportage (Tabel 8: Jaar uitloop impact UFR LTG)","group":"Insurers: national specific templates (national)","status":"in force","status_note":{"text":"Version 3.1.0 of the national templates taxonomy applies from book year 2026 (reference date 31 December 2026) for all entry points; version 3.0.0 applies up to book year 2025.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"},"purpose":{"text":"National templates (nationale staten) that DNB adds to the Solvency II reporting under the Regeling staten financiele ondernemingen Wft; DNB's statutory reporting page says DNB has set some national templates on top of the Solvency II framework. Table 8 reports the yearly run-off impact of the UFR and LTG measures.","source":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/"},"who_files":{"text":"Insurers and branches under article 2:1(1)(a) of the Regeling staten (annex 1); Basic life and funeral-in-kind insurers fill in only the tab \"jaar_uitloop_impact_UFR_LTG\" of the capital generation template.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"frequency":{"value":"annual","text":"Annual (annex 1).","source":"https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx"},"deadline":{"text":"14 weeks after the reference date (annex 1; 8 April 2026 for 31 December 2025); for Basic insurers 20 May 2026.","source":"https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx"},"formats":{"values":["XBRL-XML","xBRL-CSV","Excel"],"text":"Separate XBRL instance under DNB's VNS taxonomy (3.1.0 from book year 2026, reference date 31 December 2026; 3.0.0 up to book year 2025). Version 3.1.0 accepts xBRL-XML and xBRL-CSV (EBA CSV filing rules apply); an Excel conversion module stays available in My DNB.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"},"legal_basis":[{"title":"Regeling staten financiele ondernemingen Wft (Regulation on Statements of Financial Undertakings under the Wft), as described by DNB","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/laws-and-eu-regulations/financial-supervision-act/regulations/regulation-on-statements-of-financial-undertakings-under-the-wft/"}],"templates":{"count":1,"items":[{"code":"T8","name":"Annual run-off impact of UFR and LTG measures"}],"source":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","note":"Table of module UFR-JR in VNS taxonomy 3.1.0."},"documents":["ins-reports-page","rsfo-annex-1-insurers","ins-submission-dates-2026","vns-annotated-templates","vns-release-notes","vns-templates","vns-reporting-framework","vns-3-0-taxonomy","news-vns-3-1","rsfo-page","dnb-filing-rules","dnb-xbrl-csv-filing-rules","basic-insurers-page","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual","dlr-xbrl-data-standard-page","dnb-xbrl-taxonomy-development","dnb-data-dictionary-xlsx","dnb-data-dictionary-zip","dnb-data-dictionary-changelog","dnb-custom-functions","dnb-supplementary-taxonomies"],"validation_rules":{"published":true,"count":1,"count_basis":"Unique assertion IDs in sheet 'Assertions' of the VNS 3.1.0 annotated templates whose Module(s) column names UFR-JR.","where":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","machine_readable":true,"rule_format":"XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions)","source":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/"},"sources":["https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx","https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/"]},{"id":"ins-annual-report","code":"Jaarverslag","name":"Annual report and accounts (insurers)","official_name":"Jaarverslag","group":"Insurers: annual accounts (national)","status":"in force","purpose":{"text":"The insurer's annual report (jaarverslag), listed in DNB's submission dates for Solvency II and national templates and on the Basic insurers page.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"who_files":{"text":"Insurers (Solvency II insurers per the submission dates, and Basic insurers).","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"frequency":{"value":"annual","text":"Annual.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"deadline":{"text":"30 June 2026 for reference date 31 December 2025; Basic insurers preferably digitally via My DNB, Reporting Service.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"formats":{"values":["Other"],"text":"Document upload; Basic insurers preferably digitally via My DNB, Reporting Service. The format is not stated.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"templates":{"count":0,"items":[],"source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","note":"No DNB template: the annual report itself is submitted."},"documents":["ins-submission-dates-2026","basic-insurers-page","ins-reports-page","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No rules published.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx"},"sources":["https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"]},{"id":"basic-quarterly","code":"4A Kwartaalrapportage","name":"Quarterly statements (Basic insurers)","official_name":"Kwartaalstaten Solvency II Basic","group":"Basic insurers (national)","status":"in force","purpose":{"text":"Quarterly statements of insurers with limited risk size (Basic insurers), on DNB's model statements for 2026.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"who_files":{"text":"Insurers with limited risk size (Basic insurers, verzekeraars met beperkte risico-omvang).","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"frequency":{"value":"quarterly","text":"Quarterly.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"deadline":{"text":"Within 6 weeks after the end of each quarter; the next deadline was 11 February 2026.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"formats":{"values":["Excel"],"text":"Excel model statements (version 2026) submitted through the Reporting Service; DNB checks submission times automatically.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"templates":{"count":6,"items":[{"code":"NAW","name":"General information"},{"code":"Risicoprofiel en MKV","name":"Changes in risk profile and minimum capital requirement"},{"code":"Balans-1","name":"Balance sheet"},{"code":"Beleggingen","name":"Notes on investments"},{"code":"PSK","name":"Premiums, claims and costs"},{"code":"EV","name":"Own funds"}],"source":"https://www.dnb.nl/media/vuln1jqf/4a-kwartaalrapportage-2026.xlsx","note":"Content sheets of the 4A quarterly model statements 2026 (the workbook also has Index and choice-list sheets)."},"documents":["basic-insurers-page","basic-quarterly-2026","basic-instructions","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: control rules are built into the Excel statements and show error messages in red until the data reconcile.","where":"https://www.dnb.nl/media/vuln1jqf/4a-kwartaalrapportage-2026.xlsx","machine_readable":false,"rule_format":"Formulas in the Excel model statements","source":"https://www.dnb.nl/media/vuln1jqf/4a-kwartaalrapportage-2026.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by DNB was found on the pages checked.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/","https://www.dnb.nl/media/vuln1jqf/4a-kwartaalrapportage-2026.xlsx"]},{"id":"basic-annual","code":"4B Jaarrapportage","name":"Annual statements (Basic insurers)","official_name":"Jaarrapportage Solvency II Basic (gecertificeerd/gewaarmerkt)","group":"Basic insurers (national)","status":"in force","purpose":{"text":"The certified annual reporting of Basic insurers on DNB's model statements, in a full version and specific versions for life and funeral-in-kind insurers and for non-life insurers; besides the annual accounts a number of annual statements must be certified.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"who_files":{"text":"Insurers with limited risk size (Basic insurers, verzekeraars met beperkte risico-omvang).","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"frequency":{"value":"annual","text":"Annual.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"deadline":{"text":"At the latest 20 May 2026 (certification at the latest 3 June 2026) for book year 2025.","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"formats":{"values":["Excel"],"text":"Excel model statements (version 2026) through the Reporting Service; DNB also publishes helper workbooks for the SCR calculations (concentration risk, discounting best estimate cash flows, risk margin, interest rate shocks, spread risk, counterparty and catastrophe risk).","source":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/"},"templates":{"count":37,"items":[{"code":"NAW","name":"General information"},{"code":"Samenvatting","name":"Summary"},{"code":"SKV-boom","name":"Solvency capital requirement tree"},{"code":"Balans-1","name":"Balance sheet"},{"code":"Balans-2","name":"Off-balance sheet items"},{"code":"Balans-3","name":"Assets and liabilities by currency"},{"code":"Beleggingen","name":"Notes on investments"},{"code":"Rendement","name":"Investment returns (including derivatives)"},{"code":"PSK","name":"Premiums, claims and costs (annual figures)"},{"code":"EV","name":"Own funds"},{"code":"Mutatie EV","name":"Changes in own funds"},{"code":"SKV-1","name":"Solvency capital requirement"},{"code":"SKV-2","name":"SCR: market risk"},{"code":"SKV-3","name":"SCR: counterparty default risk"},{"code":"SKV-4","name":"SCR: life underwriting risk"},{"code":"SKV-5","name":"SCR: health underwriting risk"},{"code":"SKV-6","name":"SCR: non-life underwriting risk"},{"code":"SKV-7","name":"SCR: catastrophe risk in non-life and health"},{"code":"SKV-8","name":"SCR: operational risk"},{"code":"MKV","name":"Minimum capital requirement"},{"code":"TV-1","name":"Technical provisions for life, funeral-in-kind and disability"},{"code":"TV-2","name":"Technical provisions, non-life"},{"code":"TV-3","name":"Projection of future gross cash flows, life (best estimate)"},{"code":"TV-4","name":"Projection of future gross cash flows, non-life (best estimate)"},{"code":"TV-5A","name":"Claims payable, non-life (reporting group A)"},{"code":"TV-5B","name":"Claims payable, non-life (reporting group B)"},{"code":"TV-5C","name":"Claims payable, non-life (reporting group C)"},{"code":"TV-6","name":"Loss spread profile, non-life"},{"code":"TV-7","name":"Risk profile of the non-life portfolio"},{"code":"TV-8","name":"Non-life underwriting risks: largest net risks"},{"code":"TV-9","name":"Largest net risks, life (including funeral-in-kind and disability)"},{"code":"HVZ-1","name":"Reinsurers' share"},{"code":"HVZ-2","name":"Reinsurance programme for the coming period"},{"code":"W&V","name":"Profit and loss account (company)"},{"code":"Natura","name":"Funeral-in-kind insurance"},{"code":"Windstorm","name":"Windstorm"},{"code":"Zorg","name":"Health"}],"source":"https://www.dnb.nl/media/c05nmvf5/4b-2-jaarrapportage-schade-2026.xlsx","note":"Sheets of the 4B.2 annual model statements for non-life 2026 (the 4B.3 life and funeral-in-kind workbook has the same sheet names), excluding Index and choice lists."},"documents":["basic-insurers-page","basic-annual-nonlife-2026","basic-annual-life-2026","basic-instructions","nst-kgl-logfile","nst-bma-logfile","dlr-reporting-service-page","dlr-information-documentation-page","dlr-user-manual"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: control rules are built into the Excel statements and show error messages in red until the data reconcile.","where":"https://www.dnb.nl/media/c05nmvf5/4b-2-jaarrapportage-schade-2026.xlsx","machine_readable":false,"rule_format":"Formulas in the Excel model statements","source":"https://www.dnb.nl/media/c05nmvf5/4b-2-jaarrapportage-schade-2026.xlsx"},"public_data":{"level":"firm-level","text":"DNB publishes table 7.18 'Data individual basic insurers' (yearly); the dashboard does not say which statements feed it.","url":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/","format":"Data table","source":"https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/"},"sources":["https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/","https://www.dnb.nl/media/c05nmvf5/4b-2-jaarrapportage-schade-2026.xlsx","https://www.dnb.nl/en/statistics/dashboards/insurers/insurers-supervision/"]}],"documents":[{"id":"dlr-reporting-service-page","title":"Reporting Service","url":"https://www.dnb.nl/en/login/dlr/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"DNB page on its digital Reporting Service in My DNB, with links to information and documentation, supervisory reports and statistical reporting."},{"id":"dlr-supervisory-reports-page","title":"Supervisory reports","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"Index of the sector pages of supervisory reports: verification of annual statements, payment processing service providers, banks, investment firms and fund managers, payment and e-money institutions, pension funds, premium pension institutions, trust offices and insurers."},{"id":"dlr-information-documentation-page","title":"Information and documentation","url":"https://www.dnb.nl/en/login/dlr/information-and-documentation/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"General documents for all reports: DNB filing rules, DNB data dictionary, custom functions, supplementary taxonomies, user manual and FAQ."},{"id":"dlr-xbrl-data-standard-page","title":"XBRL as data standard","url":"https://www.dnb.nl/en/login/dlr/xbrl-as-data-standard/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"Explains that DNB uses XBRL for supervisory and statistical reports and where the taxonomy descriptions (\"Annotated templates and assertions\") are published per sector."},{"id":"dnb-filing-rules","title":"De Nederlandsche Bank Filing Rules v. 1.1","url":"https://www.dnb.nl/media/aacbyggh/de-nederlandsche-bank-filing-rules.pdf","role":"filing rules","file_type":"pdf","downloadable":true,"size_bytes":343192,"sha256":"fe58dc87bc12e6a48144f06b8907e398f62d73f3c1248b46d453d211c500cf7f","date":"2024-02-06","note":"DNB filing rules for XBRL instance documents (file naming, filing indicators, contexts, units, decimals, entity codes)."},{"id":"dnb-xbrl-csv-filing-rules","title":"DNB implementation of EBA xBRL-CSV Filing Rules","url":"https://www.dnb.nl/media/zpxjebx0/publication-dnb-implementation-of-eba-xbrl-csv-filing-rules.pdf","role":"filing rules","file_type":"pdf","downloadable":true,"size_bytes":268711,"sha256":"0ca935f828109f9e2874f93249688f0b79070d7e203e18b1cfd0bdf7bd23c12e","date":"2026-09-22","note":"DNB adopts the EBA Filing Rules (based on version 5.9) for xBRL-CSV reports on DNB taxonomies and lists the rules it excludes from validation."},{"id":"dnb-data-dictionary-xlsx","title":"DNB Data Dictionary (xlsx)","url":"https://www.dnb.nl/media/lfibkiwh/dnb-dpm-dictionary.xlsx","role":"data dictionary","file_type":"xlsx","downloadable":true,"size_bytes":1988437,"sha256":"e08d84314fcfaf03f7056805c452f8dc13c73e3fd8bd774386fbe4e0c6e3624e","date":"2026-09-30"},{"id":"dnb-data-dictionary-zip","title":"DNB Data Dictionary (zip)","url":"https://www.dnb.nl/media/5bvounb2/dnb-dpm-dictionary.zip","role":"data dictionary","file_type":"zip","downloadable":true,"size_bytes":2477054,"sha256":"fa8b4866eaf634a87da28f9113db663f82e9d004d411d4718e50f8e3a669eb38","date":"2026-09-30"},{"id":"dnb-data-dictionary-changelog","title":"DNB Data Dictionary - Changelog","url":"https://www.dnb.nl/media/nding3lr/dnb-data-dictionary-changelog.xlsx","role":"release note","file_type":"xlsx","downloadable":true,"size_bytes":158713,"sha256":"8fe25f90d1cdde08f993f8f79b317d19e8ed83679e736a1dae58667443c9295f","date":"2026-09-30"},{"id":"dnb-custom-functions","title":"DNB Custom Functions v. 1.0.0","url":"https://www.dnb.nl/media/il0hkjib/dnb_custom_functions_1-0-0.zip","role":"taxonomy","file_type":"zip","downloadable":true,"size_bytes":8643,"sha256":"169b30530d2ba5af78a09c2f4d4e57ca8273ed166d04f7da39bfc0d53f0f2960","date":"2020-04-15"},{"id":"dnb-supplementary-taxonomies","title":"DNB Reporting Supplementary Files","url":"https://www.dnb.nl/media/0dhlwrtj/dnb-reporting-supplementary-taxonomies-2025-12-31.zip","role":"taxonomy","file_type":"zip","downloadable":true,"size_bytes":170577,"sha256":"5b28b7983501dff670fd45307086b56592fb69349e251f601130e91e61e03c0a","date":"2025-12-31","note":"XBRL International and Eurofiling files that DNB taxonomies need (taxonomy package dated 2025-12-31)."},{"id":"dnb-xbrl-taxonomy-development","title":"XBRL Taxonomy Development at DNB","url":"https://www.dnb.nl/media/ztrh5vdk/xbrl-taxonomy-development-at-dnb.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":430747,"sha256":"04f14a9677507eb3b002a1a988c32d5b8be217ac2cb0798433c198f94af34684","date":"2026-01","note":"How DNB builds its taxonomies (DPM, single data dictionary), defines and deactivates validation rules (XBRL Formula 1.0, \"_ext_\" external rules), the validation steps and the report formats (xBRL-XML, xBRL-CSV, Excel)."},{"id":"dlr-user-manual","title":"Reporting Service User Manual (version 9)","url":"https://www.dnb.nl/media/nnamemcj/reporting-service-user-manual-v9.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":1910012,"sha256":"fefcb6120b75b9fc1df2d960f095da64871b4b56c6a23eda13dc0c31bf206fb0","date":"2023-09-25","note":"Log-in (eHerkenning or My DNB account), overview of reporting obligations, submitting reports, validation reports, certification and Dataloop."},{"id":"rsfo-page","title":"Regulation on Statements of Financial Undertakings under the Wft","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/laws-and-eu-regulations/financial-supervision-act/regulations/regulation-on-statements-of-financial-undertakings-under-the-wft/","role":"legal text","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"DNB page on the Regeling staten financiele ondernemingen Wft: the statements from Dutch and EU law that banks, investment firms, clearing houses, e-money and payment institutions, premium pension institutions, fund managers, settlement companies and insurers submit. Latest update 21 August 2025."},{"id":"dataloop-page","title":"Dataloop","url":"https://www.dnb.nl/en/login/dlr/dataloop/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"banks-reports-page","title":"Banks (supervisory reports)","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"News, user documentation and FAQ for banks, including the required templates and filing indicators, additional data quality checks and certification documents."},{"id":"rf42-required-templates","title":"Required templates and filing indicators RF 4.2","url":"https://www.dnb.nl/media/h4qkyjkp/required-templates-and-filing-indicators-rf-4-2.xlsx","role":"list of returns","file_type":"xlsx","downloadable":true,"size_bytes":1258774,"sha256":"272cf397a562474d1215c5c40070bb0704eb670a41504984180aee12ac0cc822","date":"2026-03-18","note":"ECB reporting requirements rules (version 21, from reference period March 2026) published by DNB: one sheet per EBA or ECB module with the entity types, scope, frequency and the templates expected for each."},{"id":"rf42-xbrl-csv-overview","title":"Overview table (EBA reporting framework 4.2 and xBRL-CSV)","url":"https://www.dnb.nl/media/wynh2qaf/overview_rf4-2_xbrl-csv.xlsx","role":"list of returns","file_type":"xlsx","downloadable":true,"size_bytes":21513,"sha256":"fe512b76afc95bbe60524b2c543ea7c7e53030f23da327982ed5b23da1b61fa9","date":"2025-12-19","note":"DNB table of the EBA reporting modules in reporting framework 4.2 with the first reference date for RF 4.2 and for xBRL-CSV."},{"id":"news-rf42-xbrl-csv","title":"Additional information on new EBA reporting framework 4.2 and transition from xBRL-XML to xBRL-CSV","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2025/2025-12-19-additional-information-on-new-eba-reporting-framework-4-2-and-transition-from-xbrl-xml-to-xbrl-csv/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2025-12-19"},{"id":"news-xbrl-csv-timely","title":"Timely submission of xBRL-CSV reports","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-14-timely-submission-of-xbrl-csv-reports/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-04-14"},{"id":"news-xbrl-csv-filing-rule","title":"Previously delayed EBA xBRL-CSV filing rule now in force with immediate effect","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-05-21-previously-delayed-eba-xbrl-csv-filing-rule-now-in-force-with-immediate-effect/","role":"filing rules","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-05-21"},{"id":"news-filing-indicator-validation","title":"Changes to Filing Indicator validation with the introduction of xBRL CSV","url":"https://www.dnb.nl/en/login/dlr/information-and-documentation/notices-and-messages/2026-05-04-changes-to-filing-indicator-validation-with-the-introduction-of-xbrl-csv/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-05-04"},{"id":"bank-dq-checks-2026q3","title":"Additional Data Quality Checks 2026 Q3","url":"https://www.dnb.nl/media/lluanpo5/additional-data-quality-checks-2026-q3.xlsx","role":"validation rules","file_type":"xlsx","downloadable":true,"size_bytes":284358,"sha256":"cf0b42720712721e44b791310cd0e625ea378b02f4a51160cd0d559b05ea17b6","date":"2026-08-21","note":"DNB's own checks for reference period September 2026: 211 plausibility and cross checks (sheet 'Plausibility and Cross checks') and 2,342 formula linkbase checks (sheet 'Formula Linkbase checks': finrep9 2,269, corep_alm 31, corep_of 27, ae 7, corep_le 5, corep_lr 2, sbpimv 1)."},{"id":"bank-formula-linkbase-2026q3","title":"xbrl-Formula Linkbase Documents 2026 Q3","url":"https://www.dnb.nl/media/r3jb4z0j/xbrl-formula-linkbase-documents-2026-q3.zip","role":"validation rules","file_type":"zip","downloadable":true,"size_bytes":50943291,"sha256":"a6faa73e67f5d5d783b684811cf8a73a7d76b9b7b429e8256a485ec3dbd483d1","date":"2026-08-21","note":"Technical specification (XBRL formula linkbases) of the additional data quality checks per report, for consolidated and individual scope. About 51 MB."},{"id":"news-dq-checks-2026q3","title":"Additional data quality checks as of reference period September 2026","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-08-21-additional-data-quality-checks-as-of-reference-period-september-2026/","role":"release note","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-08-21"},{"id":"bank-xbrl-csv-points-of-attention","title":"Points of attention xBRL-CSV submissions (updated 12-05-2026)","url":"https://www.dnb.nl/media/n5wbdsop/points-of-attention-xbrl-csv-submissions_update_12-05-2026.xlsx","role":"guidance","file_type":"xlsx","downloadable":true,"size_bytes":32203,"sha256":"3e618c04617a64e2f88153c2ebaf457e962ecd7029b6dbcb2c771e422e8a620e","date":"2026-05-12"},{"id":"bank-certification-result-overview","title":"Certification - Result overview","url":"https://www.dnb.nl/media/g1obczys/result_overview_update-v15042026.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":156722,"sha256":"2626a8688c134e6cc0e89d505e1f5b347b8a96cd4f10407cbf8feba29396ec58","date":"2026-04-15","note":"Sheets 'Guidance', 'Overview audit findings', 'Internal control observations' and 'Dropdown lists'."},{"id":"news-certification-2025","title":"Certification 2025 reports","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-15-certification-2025-reports/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-04-15"},{"id":"news-irrbb-aup-deadline","title":"Update on submission date IRRBB AUP - certification annual statements 2025","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-06-11-update-on-submission-date-irrbb-aup-certification-annual-statements-2025/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-06-11"},{"id":"news-remuneration-2026","title":"Remuneration reporting obligations available in Reporting service","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-04-22-remuneration-reporting-obligations-available-in-reporting-service/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-04-22"},{"id":"news-dora-banks-2026","title":"Reporting obligation DORA Register of information now available in Reporting Service","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-03-04-reporting-obligation-dora-register-of-information-now-available-in-reporting-service/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-03-04"},{"id":"news-dora-pi-emi-2026","title":"Reporting obligation for the DORA Information Register and automatic feedback on data quality checks","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/news-and-messages/news/2026/2026-03-11-reporting-obligation-for-the-dora-information-register-and-automatic-feedback-on-data-quality-checks/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-03-11"},{"id":"news-ipr-2026","title":"Reporting obligations Instant Payment Regulation (IPR) now available in Reporting Service","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/news-and-messages/news/2026/2026-03-04-reporting-obligations-instant-payment-regulation-ipr-now-available-in-reporting-service/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-03-04"},{"id":"adr-overview-page","title":"Banks - Additional Data Requests Overview","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/banks/additional-data-requests-overview/","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"adr-overview-20261028","title":"Additional Data Requests Overview (28 October 2026)","url":"https://www.dnb.nl/media/drmlb5wp/overview_additional_data_requests_20261028.pdf","role":"list of returns","file_type":"pdf","downloadable":true,"size_bytes":272079,"sha256":"cecbb81bbb4ac364a9dd0e8a712164f5680bbe8f4c7d83aad887c594e07c504d","date":"2026-10-28","note":"Recurrent and one-off data requests to banks from DNB and European bodies; regular reports under EU and national law are not included."},{"id":"third-country-fs-banks","title":"Financial Statement Third Country - Banks (version 1.0.1)","url":"https://www.dnb.nl/media/4kffzrdj/2022-03-02_dnb_financial-statement-third-country-banks_v101.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":55807,"sha256":"9c74fcd4277cea8478d328030a45e8c85d5eb45db1241a989e249f278e8ff4fd","date":"2022-03-02"},{"id":"third-country-fs-if","title":"Financial Statement Third Country - Investment Firms (version 1.0.1)","url":"https://www.dnb.nl/media/fglfefgt/2022-03-02_dnb_financial-statement-third-country-investment-firms_v101.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":59781,"sha256":"c86a06742430a33c5faa12afcc86aac5bac2285b60049619e4cd8f83659fc679","date":"2022-03-02"},{"id":"table-5-15-glossary","title":"Introduction and glossary to banking figures published on DNB's website (table 5.15)","url":"https://www.dnb.nl/media/cikfcahd/inleiding_en_termenlijst_bij_tabel_5-15_v04.pdf","role":"other","file_type":"pdf","downloadable":true,"size_bytes":105810,"sha256":"cb84f6aa03e6e36a1cb043fd8d9a4254121db043940ec1cf48946a807c426280","date":"2025-08-05"},{"id":"if-fm-reports-page","title":"Investment firms and fund managers (supervisory reports)","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"fbo-5-downloads-page","title":"FBO Taxonomy specifications 5.0.0","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/downloads-fbo-taxonomy-specifications-5-0-0/","role":"taxonomy","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"fbo-5-annotated-templates","title":"DNB FBO DPM Dictionary and Annotated Templates 5.0.0","url":"https://www.dnb.nl/media/gabi3gj0/dnb-fbo-dpm-dictionary-and-annotated-templates-5-0-0.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":1491186,"sha256":"89297e579e8297364840d8d0ee2c758169f55c8371c212b9d493f008123197e4","date":"2024-05-13","note":"Entry points (modules) per profile group, annotated tables and the list of assertions of the FBO taxonomy (framework DNB national reporting, normative code wft-3-72)."},{"id":"fbo-5-reporting-framework","title":"DNB FBO Reporting framework 5.0.0","url":"https://www.dnb.nl/media/4thhalmx/dnb-fbo-reporting-framework-5-0-0.zip","role":"taxonomy","file_type":"zip","downloadable":true,"size_bytes":5452680,"sha256":"936554acfb6de4ff8c375f70c22e6631bd0e8639236fe85f7bb3163bea830504","date":"2024-05-13"},{"id":"fbo-5-release-document","title":"Releasedocument voor de 5.0.0 release van de DNB FBO XBRL Taxonomie","url":"https://www.dnb.nl/media/bicoeyaz/2024-05-13-releasedocument-voor-de-5-0-0-release-van-de-dnb-fbo-xbrl-taxonomie.pdf","role":"release note","file_type":"pdf","downloadable":true,"size_bytes":386693,"sha256":"a9002500c1530991cba3c3793fdae3cf9232f4312f8168df4ad8ef6fee1c3554","date":"2024-05-13"},{"id":"fbo-6-downloads-page","title":"Downloads FBO Taxonomy specifications 6.0.0","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/investment-firms-and-fund-managers/downloads-fbo-taxonomy-specifications-6-0-0/","role":"taxonomy","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"fbo-6-annotated-templates","title":"DNB FBO DPM Dictionary and Annotated Templates 6.0.0","url":"https://www.dnb.nl/media/0vtjo4zu/dnb-fbo-dpm-dictionary-and-annotated-templates-6-0-0.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":1816016,"sha256":"2082d85d6a0ab3b6655cb24f6e98fc9ea8954f2e101f0fcb01506632f327f917","date":"2026-03-25","note":"Adds tables T91.01 to T91.03 on e-money tokens and asset-referenced tokens; DNB later said version 6.0.0 does not apply for June 2026."},{"id":"fbo-6-release-notes","title":"Releasedocument voor de 6.0.0 release van de DNB FBO XBRL Taxonomie","url":"https://www.dnb.nl/media/ktcde0wu/release-notes-fbo-6-0-0.pdf","role":"release note","file_type":"pdf","downloadable":true,"size_bytes":431274,"sha256":"8a9c1229a03748dcdace3ef3d8a75c3371a1c61c88c2348f771bde698f55e3cd","date":"2026-03-25"},{"id":"news-finrep-6-not-applicable","title":"CORRECTION: New FINREP reporting version for the June 2026 reference date not applicable","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/news-and-messages/news/2026/2026-07-15-correction-new-finrep-reporting-version-for-the-june-2026-reference-date-not-applicable/","role":"release note","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-07-15"},{"id":"if-finrep-manual","title":"Reporting manual - FINREP","url":"https://www.dnb.nl/media/cnvb3qpz/2025-10-01_-_handboek_rapportages_-_finrep.xlsx","role":"instructions","file_type":"xlsx","downloadable":true,"size_bytes":110908,"sha256":"4a3d7d9adb22ec078b6f7bb314336ccab736c03e27652753a3f3eb8ce91916e1","date":"2025-10-01"},{"id":"if-ifrep-class2-manual","title":"Reporting manual - IFREP Class 2","url":"https://www.dnb.nl/media/lwodgjie/2025-10-09-handboek-rapportages-ifrep-class2.xlsx","role":"instructions","file_type":"xlsx","downloadable":true,"size_bytes":265855,"sha256":"d837321fcb42d582553fbbb0c6cef80b5a1fb8d3c5d997eb3a93292b42cb21ac","date":"2025-10-09"},{"id":"if-ifrep-class3-manual","title":"Reporting manual - IFREP Class 3","url":"https://www.dnb.nl/media/bl1h03d5/handboek_rapportages_-_ifrep_class3.xlsx","role":"instructions","file_type":"xlsx","downloadable":true,"size_bytes":70526,"sha256":"a1e130f10ba3ad1cdd8a8f349c15cd2d0182ff05124c33c3505cc7ff79f39120","date":"2025-03-31"},{"id":"if-additional-dq-checks","title":"Aanvullende datakwaliteitscontroles/Additional dataquality checks (IF)","url":"https://www.dnb.nl/media/c55f1jcn/2025-10-01_additional_dataquality_checks_if_cleaned.xlsx","role":"validation rules","file_type":"xlsx","downloadable":true,"size_bytes":30067,"sha256":"35f0c433010064f9b9321d4fb0e00c98933c84c697baa00cf33282152aa897f7","date":"2025-10-01","note":"69 extra XBRL assertions (59 on the EBA IF taxonomy, 10 on the DNB FBO taxonomy), 51 checks after XBRL submission (cross checks between the IF report and FINREP) and the expected templates per report name."},{"id":"if-data-entry-eba","title":"Invoer templates / Data Entry (EBA DPM v3.2 IF/v4.2 IF)","url":"https://www.dnb.nl/media/szgmfg3f/invoer-templates-data-entry-eba-dpm-v3-2-ifv4-2-if.zip","role":"template","file_type":"zip","downloadable":true,"size_bytes":236940,"sha256":"c78660b1b1c286e42dadae52ea37b50249ee4cd88e4547e834aabecc2cce76e6","date":"2026-03-25"},{"id":"if-data-entry-fbo","title":"Invoer templates / Data Entry (NL/EN) (DNB FBO 20240331)","url":"https://www.dnb.nl/media/fryk2dq2/2024-06-27_invoer_templates_data_entry_nl_en_-dnb_fbo_20240331_-_v1_0_0.zip","role":"template","file_type":"zip","downloadable":true,"size_bytes":3846632,"sha256":"7fc077b5549c727ce2ae46ca11f18f833e9f2bbde350a730c5392d6ae2ec5936","date":"2024-06-27"},{"id":"if-webinar-data-quality","title":"Data quality in prudential reporting: points for attention for class 3 investment firms and fund managers (Webinar slides)","url":"https://www.dnb.nl/media/ijyiwarn/2024-01-25_2024-q1-en-data-quality-in-prudential-reporting.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":1791253,"sha256":"bc9351dca1afe38904c3bdebfd47dbd7d33622d139373130a05d6d61a1e0934e","date":"2024-01-25"},{"id":"if-reporting-profile-flowchart","title":"Stroomschema Toepasselijk Rapportageprofiel (version 2)","url":"https://www.dnb.nl/media/jukhp3eo/2021-08-18_stroomschema_toepasselijk_rapportageprofiel_v200.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":82016,"sha256":"e318f41ebbc17f5251338f154a4f81897c2cc34873cc1c66320fc0bd16e543df","date":"2021-08-18","note":"Flowchart for choosing the FINREP profile: finrep_am (fund manager), finrep_t2ifam / finrep_t3ifam (fund manager also providing investment services), finrep_t2if / finrep_t3if (investment firm)."},{"id":"bcs-page","title":"Investor compensation scheme - funding and reporting","url":"https://www.dnb.nl/en/sector-information/resolution-and-guarantee-schemes/investor-compensation-scheme-funding-and-reporting/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"bcs-reporting-framework","title":"DNB BCS Reporting framework 1.0.0","url":"https://www.dnb.nl/media/ro0j1zgm/dnb-bcs-reporting-framework-1-0-0.zip","role":"taxonomy","file_type":"zip","downloadable":true,"size_bytes":658850,"sha256":"4e10bdc499e840799d8ff72feb00ab20c7c405cbc07e20a0f8ba351107455918","date":"2025-11-26","note":"Taxonomy package (framework dnb-nr, normative code bcs-2025-01) with one table, T_BCS.01, and its assertion linkbase."},{"id":"bcs-sample-instances","title":"DNB BCS Sample Instances 1.0.0","url":"https://www.dnb.nl/media/s2abjvtl/dnb-bcs-sample-instances-1-0-0.zip","role":"sample","file_type":"zip","downloadable":true,"size_bytes":5534,"sha256":"35c3bcff4e99ec18372956a05ab49d227c0bbd7aa95f02ec1f6446de314c5ced","date":"2025-11-26"},{"id":"pi-emi-reports-page","title":"Payment institutions and electronic money institutions (supervisory reports)","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"psp-emi-reporting-manual","title":"Prudential reporting manual - PSP & EMI","url":"https://www.dnb.nl/media/izzie413/2025-05-30-prudential-reporting-manual-electronic-money-and-payment-institutions-en.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":360226,"sha256":"4f5360bd92efd4322238f345aa1e590d21d5bb14f8f5cc74fef840a607640c90","date":"2025-06-30"},{"id":"psp-data-entry","title":"Invoer templates / Data Entry (NL/EN) (DNB FBO 20240627) - PSP","url":"https://www.dnb.nl/media/ezths5ej/2024-06-27_invoer_templates_data_entry_nl_en_-dnb_fbo_20240331_-_v2_0_0-8.zip","role":"template","file_type":"zip","downloadable":true,"size_bytes":3873042,"sha256":"b78792afa9c6d7d73dcde6fe33d2ea7f7738ea436b31cb208f981d25928657e5","date":"2026-08-20"},{"id":"psp-gaap-supplement","title":"Aanvullend handboek rapportages FINREP - GAAP - PSP & EMI","url":"https://www.dnb.nl/media/lkaja1h1/2023-02-22_aanvullend_handboek_rapportages_-_finrep_psp-emi_dutch-gaap.xlsx","role":"instructions","file_type":"xlsx","downloadable":true,"size_bytes":93614,"sha256":"5b79bcb4c21bf3f95687fe970cb05dae5f18ff814ff9be8315a170be66eb057e","date":"2023-02-22"},{"id":"casp-reporting-manual","title":"Prudential reporting manual - CASP","url":"https://www.dnb.nl/media/y5wjv15k/q1-2026_handleiding_prudentiele_rapportage_cryptoaanbieders_en_finaal.docx","role":"instructions","file_type":"docx","downloadable":true,"size_bytes":733903,"sha256":"0b5ad71528647278cfb57c78d7fef7ca65567535beb50cb1652e5be107aa0690","date":"2026-06-15"},{"id":"casp-data-entry","title":"Invoer templates / Data Entry - CASP","url":"https://www.dnb.nl/media/dhrnxaad/2026-finrep-casps-v2-english.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":55052,"sha256":"ceb0d7311b56922735c63abbaa191ba164d551dfda5437f151636f6d541e1722","date":"2026-06-30"},{"id":"fraud-reporting-faq-en","title":"FAQ's Fraud Reporting - EN","url":"https://www.dnb.nl/media/j1ed34vs/2020-02-27_faqs_on_fraud_reporting_v2-3_en.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":455853,"sha256":"e0248f50b24da8e7862f03cf6d7ecca64b7b351e81fae9065593dc1c43520415","date":"2020-02-27"},{"id":"fraud-reporting-template","title":"Invoer template/Data Entry Fraud Reporting V1.4","url":"https://www.dnb.nl/media/qqalyfq3/2020-11-23_invoer_template_fraud_reporting_v1-4.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":109039,"sha256":"fdaecbad848711860b7485b8ca28b5f0fa754a8c7b93305497327a56b97dddb5","date":"2020-11-23","note":"Sheets 'Data Entry fraud' and 'Explanatory notes'."},{"id":"glo-page","title":"MoneyTransfer Data Exchange GLO","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-institutions-and-electronic-money-institutions/moneytransfer-data-exchange-glo/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"glo-document","title":"MoneyTransfer Data Exchange - GLO - GLO-Document","url":"https://www.dnb.nl/media/rjccmhzw/20230306_tz_moneytransfer_data_exchange_-_20221007_glo_2-0.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":419988,"sha256":"c323df247a0d3e00366b5d29ce4f4cafd00d0dd90de78f376b0a426454309bcd","date":"2023-03-06","note":"Data delivery agreement (gegevensleveringsovereenkomst) for money transfer companies: content, format, frequency, validation levels and naming."},{"id":"glo-data-model","title":"MoneyTransfer Data Exchange - GLO - Data model specification","url":"https://www.dnb.nl/media/q0rdibc3/20230306_dnb_tz_mtrxx_glo_k_datamodel_specifications_2-0.xlsx","role":"schema","file_type":"xlsx","downloadable":true,"size_bytes":227732,"sha256":"7b0fee48a48e1c9a9f3b4e075d61c779476f5dd88de03b8c58b714b64bb5e157","date":"2023-03-06"},{"id":"glo-example","title":"MoneyTransfer Data Exchange - GLO - Example file","url":"https://www.dnb.nl/media/ce3fww5i/20230306_example_money_transfer_file_glo_2-0.zip","role":"sample","file_type":"zip","downloadable":true,"size_bytes":1266,"sha256":"1f122af572ec924ae3ccd8e621f6e52ab76cd0daec8f5850f269c03aa708216b","date":"2023-03-06"},{"id":"glo-release-notes","title":"MoneyTransfer Data Exchange - GLO - Release notes","url":"https://www.dnb.nl/media/kpnjyz3s/20230306_tz_moneytransfer_data_exchange_-_glo_release-notes_2-0.xlsx","role":"release note","file_type":"xlsx","downloadable":true,"size_bytes":11584,"sha256":"94624cf73dd0b9418c076ade1e7a3c3b4230f02dbb7b9e7f750475761d964c81","date":"2023-03-06"},{"id":"pf-reports-page","title":"Pensioenfondsen (toezichtrapportages)","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"Dutch page (the English pension funds page says the downloads are only on the Dutch site): Regeling verslagstaten pensioenfondsen 2015, annex 1 (models) and annex 2 (instructions and filing deadlines) for taxonomies 5.0.0 and 6.0.0, recovery plan, bridging plan and feasibility test documents."},{"id":"pf-reports-page-en","title":"Pension funds (supervisory reports)","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/pension-funds/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"ftk5-specs-page","title":"Downloads specificaties taxonomie 5.0.0","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-5-0-0/","role":"taxonomy","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"ftk5-release-notes","title":"Release Notes FTK 5.0.0","url":"https://www.dnb.nl/media/22xjv4o0/release-notes-ftk-5-0-0.pdf","role":"release note","file_type":"pdf","downloadable":true,"size_bytes":219672,"sha256":"2925d69163c49cf0bf9bafc4feb83049cc100c9c990a61bceb84888107777f4d","date":"2025-09-11"},{"id":"ftk5-annotated-templates","title":"DNB FTK DPM Dictionary And Annotated Templates 5.0.0","url":"https://www.dnb.nl/media/twuc0iks/dnb-ftk-dpm-dictionary-and-annotated-templates-5-0-0-2.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":4054183,"sha256":"f86756ec6017ce347d14d5b4b5182fda5f311dc3fc1b04b2d7cf8f5e07c47324","date":"2026-03-02","note":"Framework 'DNB nationale rapportages', taxonomy 'Financieel Toetsingskader' (FTK), normative code ftk-2025-06, publication date 2025-12-31: 17 modules, the annotated tables and 966 assertions."},{"id":"ftk5-excel-templates","title":"DNB FTK Excel Templates 5.0.0","url":"https://www.dnb.nl/media/rnapmdhr/financieel-toetsingskader-rapportages_5-0-0_templates-2026-01-05t13-32-56.zip","role":"template","file_type":"zip","downloadable":true,"size_bytes":1244012,"sha256":"e24299b52aa1b696b95e824cad30e8b3d2c11796c6dd82a163ad30cff7a26e8a","date":"2026-01-06"},{"id":"ftk5-reporting-framework","title":"DNB FTK Reporting Framework 5.0.0","url":"https://www.dnb.nl/media/3urnkyhu/dnb-ftk-reporting-framework-5-0-0.zip","role":"taxonomy","file_type":"zip","downloadable":true,"size_bytes":6323851,"sha256":"acaf215d9557fa0c6c83e411c8217f5955b758658bcd4cd7978df67c642c0534","date":"2025-09-11"},{"id":"ftk5-calendar-page","title":"Downloads aanwijzingen en inzendkalender 5.0.0","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-5-0-0/","role":"instructions","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"pf-calendar-2026","title":"Inzendkalender Verslagstaten 2026","url":"https://www.dnb.nl/media/byzfoupn/inzendkalender-verslagstaten-pensioenfondsen-2026.xlsx","role":"list of returns","file_type":"xlsx","downloadable":true,"size_bytes":154247,"sha256":"e63b0bfdb6688d8f19aaf424973c7da0f1310fb1955b05bfdea60baac4fbfd9a","date":"2025-09-18","note":"Submission calendar 2026 for pension funds: one deadline per reporting set and month."},{"id":"ftk5-instructions-annual","title":"Aanwijzingen jaarstaten taxonomie 5.0.0","url":"https://www.dnb.nl/media/b5bpqyww/2026_dlr-aanwijzingen-jaarstaten-taxonomie-5-0-0-2.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":1808983,"sha256":"486ebe96207a9e113d2ee02fc11e81a8c20c3f3f9db74b95227d626c1f15ede4","date":"2025-12-29"},{"id":"ftk5-instructions-quarterly","title":"Aanwijzingen kwartaalstaten taxonomie 5.0.0","url":"https://www.dnb.nl/media/tpunedum/202608_dlr-aanwijzingen-kwartaalstaten-taxo-5-0-0.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":1592441,"sha256":"0aab6ec73e4800174f481bd770fc24edac147fa288be283c7d2ecb7318f38b44","date":"2026-08-11"},{"id":"ftk5-instructions-other","title":"Aanwijzingen overige staten taxonomie 5.0.0","url":"https://www.dnb.nl/media/h0uk11f1/2026_dlr-aanwijzingen-reglementen-en-overige-taxo-5-0-0-1.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":763064,"sha256":"a196717cc60c45b27bf99ff00bfff8f12a7d11e629170cc38a1d5742b9a2a0e9","date":"2026-07-16","note":"Instructions for scheme rules, monthly funding ratio, premium, recovery plan, feasibility test, Z-score and EIOPA annual statements."},{"id":"ftk6-specs-page","title":"Downloads specificaties taxonomie 6.0.0","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-specificaties-taxonomie-6-0-0/","role":"taxonomy","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"ftk6-release-notes","title":"Release Notes FTK 6.0.0","url":"https://www.dnb.nl/media/ro3dyl2k/release-notes-ftk-6-0-0.pdf","role":"release note","file_type":"pdf","downloadable":true,"size_bytes":241981,"sha256":"20d75b64eac1e4b988d971a954e07e162c31d2a0980cd828a57042ab32fb6cd9","date":"2026-09-10"},{"id":"ftk6-annotated-templates","title":"DNB FTK DPM Dictionary and Annotated Templates 6.0.0","url":"https://www.dnb.nl/media/1axdyffa/dnb-ftk-dpm-dictionary-and-annotated-templates-6-0-0.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":4348374,"sha256":"00c7d06e515fd2a8aaf3d0f827dea62a3f584dc89ea7f36da3d9dffecd5936c0","date":"2026-09-07"},{"id":"ftk6-reporting-framework","title":"DNB Reporting Framework FTK 6.0.0","url":"https://www.dnb.nl/media/3jvjzmau/dnb-reporting-framework-ftk-6-0-0.zip","role":"taxonomy","file_type":"zip","downloadable":true,"size_bytes":15823380,"sha256":"3073500c004b310d6aec6ef69bcd93f07a3be8903e4137923952bcfc8a5acffe","date":"2026-09-07"},{"id":"ftk6-excel-templates","title":"DNB FTK Excel templates 6.0.0","url":"https://www.dnb.nl/media/gd1p333r/dnb-ftk-excel-templates-6-0-0.zip","role":"template","file_type":"zip","downloadable":true,"size_bytes":1037281,"sha256":"b93cfecdb1b61f95a8a6f8590d4dd0d6a8e4a5e99a8d0d9959620ff966748dc4","date":"2026-09-07"},{"id":"ftk6-calendar-page","title":"Downloads aanwijzingen en inzendkalender 6.0.0","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/pensioenfondsen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-6-0-0/","role":"instructions","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"pf-calendar-2027","title":"Inzendkalender Verslagstaten 2027","url":"https://www.dnb.nl/media/wuxdfs1q/inzendkalender-verslagstaten-pensioenfondsen-2027.xlsx","role":"list of returns","file_type":"xlsx","downloadable":true,"size_bytes":161988,"sha256":"62ee01d989453f68551b6f0f288bdb9a6f298779619f7cd860dd177069d473db","date":"2026-09-28"},{"id":"ftk6-instructions-annual","title":"Aanwijzingen jaarstaten taxonomie 6.0.0","url":"https://www.dnb.nl/media/4oklcbw3/2027_aanwijzingen-jaarstaten-taxonomie-6-0-0.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":1567783,"sha256":"823e1da8ff3553ba4850b2df4da5a3c3eef5c3c773b59a4aa3d631f28e88566f","date":"2026-09-10"},{"id":"ftk6-instructions-quarterly","title":"Aanwijzingen kwartaalstaten taxonomie 6.0.0","url":"https://www.dnb.nl/media/xj2ls0gf/2027_aanwijzingen-kwartaalstaten-taxo-6-0-0.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":1613222,"sha256":"ad902e90f54c481e8f8d6097315e931f1da8ed0b265df3cb55e4c7db3e9d3c1e","date":"2026-10-08"},{"id":"ftk6-instructions-other","title":"Aanwijzingen overige staten taxonomie 6.0.0","url":"https://www.dnb.nl/media/klwpqtuv/2027_aanwijzingen-mdg_reg_premie_hp_hbt_eiopa-taxo-6-0-0.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":802565,"sha256":"1f22942254f681c024c18122959a07ce7629451df792c88a5dfcf0778b91eb25","date":"2026-09-10"},{"id":"ftk5-exclusion-list","title":"Exclusionlist taxonomie 5.0.0","url":"https://www.dnb.nl/media/u4jmopcs/exclusionlist_taxo5-0-0-2.xlsx","role":"validation rules","file_type":"xlsx","downloadable":true,"size_bytes":29726,"sha256":"13b942d6c072e57b42452b57a89b08f8f77dcb52bd8e6792a8ed81634133f317","date":"2026-06-11"},{"id":"ftk5-add-on-validations","title":"Add-on validaties taxonomie 5.0.0","url":"https://www.dnb.nl/media/51snmulp/add-on-taxonomie-5-0-0.zip","role":"validation rules","file_type":"zip","downloadable":true,"size_bytes":678016,"sha256":"6a37a505ce20fb98c2a2350a8170e664aeda710da6cdc9eb758876375bdcb306","date":"2026-01-12"},{"id":"ftk-qa","title":"Q&A verslagstaten pensioenfondsen","url":"https://www.dnb.nl/media/0fjlkhz3/2026_31maart_qa-1.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":183681,"sha256":"e19dfadb3d119b47e0fce81eebbab55c3307078203964449cfa5e7f5342424ea","date":"2026-03-31"},{"id":"pf-recovery-plan-letter-2026","title":"Instructiebrief Herstelplan 2026","url":"https://www.dnb.nl/media/rcmao0u1/instructiebrief-herstelplan-2026.docx","role":"instructions","file_type":"docx","downloadable":true,"size_bytes":124735,"sha256":"433d50af3217920db629e87a741cf8a9b8d2cde2ceec387c3b7185e206c0dd58","date":"2026-02-04"},{"id":"pf-recovery-plan-instructions-2026","title":"Aanwijzingen Bij Het Herstelplan 2026","url":"https://www.dnb.nl/media/twkbqsol/aanwijzingen-bij-het-herstelplan-2026.docx","role":"instructions","file_type":"docx","downloadable":true,"size_bytes":67401,"sha256":"14b867e1ca58262b148b76ce839ee043c41b82170d567dab71242a6f8618309e","date":"2026-02-04"},{"id":"pf-recovery-plan-questionnaire-2026","title":"Vragenlijst Herstelplan 2026","url":"https://www.dnb.nl/media/hitbt0dl/vragenlijst-herstelplan-2026.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":18538,"sha256":"f72673a0ace195d954ecdf90b7782a35afa9b96069641c90dac8034263f109d3","date":"2026-02-04"},{"id":"pf-feasibility-test-annex-2026","title":"Bijlage Haalbaarheidstoets 2026","url":"https://www.dnb.nl/media/us4gz44u/hbt-bijlage-haalbaarheidstoets-2026-v1-8.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":53834,"sha256":"13217cd45bc45444030244b8dc6246d05e9bd578a3861923f19daf5b2c7b7bac","date":"2026-03-05"},{"id":"accountant-actuary-page","title":"Accountant en actuaris","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/accountant-en-actuaris/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"Certification of annual statements of banks, pension funds, premium pension institutions and insurers, with the taxonomy versions per sector and book year."},{"id":"av-annotated-templates","title":"DNB AV DPM Dictionary And Annotated Templates v2.0.0","url":"https://www.dnb.nl/media/x3ip1ofw/dnb-av-dpm-dictionary-and-annotated-templates-2-0-0.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":1273595,"sha256":"50cc5d317aef450ec7a9b86af2f22454161302522c044d8c6e46434d1c1c6822","date":"2025-12-11"},{"id":"av-release-notes","title":"Release Notes Actuariele Verklaring v2.0.0","url":"https://www.dnb.nl/media/pgopuy0z/release-notes-av-2-0-0.pdf","role":"release note","file_type":"pdf","downloadable":true,"size_bytes":220130,"sha256":"0edeaede667702fb625d0b40faadf98d90760f9ef7a0f2a687acf8e28aa5053a","date":"2025-12-31"},{"id":"av-excel-templates","title":"DNB AV Excel Templates v2.0.0","url":"https://www.dnb.nl/media/lnxnbzhv/av-reporting_2-0-0_templates-2025-10-07t11-13-20.zip","role":"template","file_type":"zip","downloadable":true,"size_bytes":42438,"sha256":"436f1c96b6a6909abfdb0ffdf0a588bc2e994755440b0b64025d3effac7390a4","date":"2025-12-11"},{"id":"digital-certification-manual","title":"Handleiding Dienst Rapportages Digitale Certificering","url":"https://www.dnb.nl/media/pj4dsfpe/handleiding_-dlr_digitale_certificering.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":347226,"sha256":"295d4dc3f367c580173e82407edafbde66b11b0ba0a0197ca97f052054ad2315","date":"2025-08-05"},{"id":"auditor-statement-requirements-2023","title":"2023 Eisen DNB Aan Verklaringen Accountants","url":"https://www.dnb.nl/media/4cafqvgj/2023-eisen-dnb-aan-verklaringen-accountants.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":181237,"sha256":"b547b1573e0d4ab82443bc4967e122a8945d1cc452ef528cd05e46fa6a9b4e82","date":"2024-01-05"},{"id":"ppi-reports-page","title":"Premiepensioeninstellingen (toezichtrapportages)","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/premiepensioeninstellingen/","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"ppi-specs-page","title":"Downloads specificaties 2.6.0","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/premiepensioeninstellingen/downloads-overzichten/downloads-specificaties-2-6-0/","role":"taxonomy","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"ppi-release-notes","title":"Release Notes PPI 2.6.0","url":"https://www.dnb.nl/media/kw0e1p3l/release-notes-ppi-2-6-0.pdf","role":"release note","file_type":"pdf","downloadable":true,"size_bytes":232336,"sha256":"2023b4d0dacb6cd3ce992e4cf8a58f561ea9d664cd1e82116952dc563988b87a","date":"2025-09-30"},{"id":"ppi-annotated-templates","title":"DNB PPI DPM Dictionary And Annotated Templates 2.6.0","url":"https://www.dnb.nl/media/2zihzvzh/dnb-ppi-dpm-dictionary-and-annotated-templates-2-6-0.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":1565974,"sha256":"9617e2958c2a9e04a4dd7bcdcfd8f86315bdc1a5d75e6a5b6958f5f6c7c95abc","date":"2025-09-18","note":"Framework DNB-NR, taxonomy PPI rapportage, normative code ppi-2025-06, publication date 2025-09-30: modules PPI-KW and PPI-J and 198 assertions."},{"id":"ppi-excel-templates","title":"DNB PPI Excel Templates 2.6.0","url":"https://www.dnb.nl/media/byibt1aa/dnb-ppi-excel-templates-2-6-0.zip","role":"template","file_type":"zip","downloadable":true,"size_bytes":248374,"sha256":"30d2f86484ee9c689f3280d011563a8500f8f07db7437299a4a619a937d2a91f","date":"2025-09-18"},{"id":"ppi-reporting-framework","title":"DNB PPI Reporting Framework 2.6.0","url":"https://www.dnb.nl/media/py4juvjp/dnb-ppi-reporting-framework-2-6-0.zip","role":"taxonomy","file_type":"zip","downloadable":true,"size_bytes":2462111,"sha256":"1907e9de49eeb87c9eba0e40f829d0908f93686e69d8c6ba34c7fae1adb668a5","date":"2025-09-18"},{"id":"ppi-calendar-page","title":"Downloads aanwijzingen en inzendkalender 2.6.0","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/premiepensioeninstellingen/downloads-overzichten/downloads-aanwijzingen-en-inzendkalender-2-6-0/","role":"instructions","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"ppi-instructions","title":"Aanwijzingen PPI taxonomie 2.6.0","url":"https://www.dnb.nl/media/knhcj2ar/2026_dlr-aanwijzingen-ppi-1.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":595898,"sha256":"318682456ab375beb7a8e4d7cca8b19a7ae8bf35a6913ab3e4b7cc7d99593b78","date":"2026-05-29","note":"The file is protected with digital rights management (it opens only for authorised readers) and could not be read with a standard PDF reader on 2026-11-11."},{"id":"ppi-calendar-2026","title":"PPI Inzendkalender 2026","url":"https://www.dnb.nl/media/3iwczxin/ppi-inzendkalender-2026-1.xlsx","role":"list of returns","file_type":"xlsx","downloadable":true,"size_bytes":31679,"sha256":"85218e548b5a82a5b8abc409727bc1352c98b063e047429d0a8d21ec600f5d2f","date":"2025-09-30"},{"id":"ppi-calendar-2027","title":"PPI Inzendkalender 2027","url":"https://www.dnb.nl/media/xyrbr1gi/ppi-inzendkalender-2027-2.xlsx","role":"list of returns","file_type":"xlsx","downloadable":true,"size_bytes":31699,"sha256":"9d2647c47fa7e5bd9953fd9dd59f61dc7a5df4f5cb02793923c54715bb9b0e6b","date":"2026-11-10","note":"The third and fourth quarter deadlines in this 2027 calendar are given as 2026-08-11 and 2026-11-11."},{"id":"ins-reports-page","title":"Verzekeraars (toezichtrapportages)","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"Dutch insurers page: submission dates for Solvency II and national templates, Regeling staten annex 1, national template specifications and additional checks."},{"id":"ins-reports-page-en","title":"Insurers (supervisory reports)","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/insurers/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"English insurers page; it lists older documents (national templates taxonomy 2.0.0) than the Dutch page."},{"id":"ins-statutory-reporting-page","title":"Statutory reporting insurers","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"ins-pillar3-page","title":"Solvency II: Pillar 3","url":"https://www.dnb.nl/en/sector-information/open-book-supervision/open-book-supervision-sectors/insurers/statutory-reporting-insurers/solvency-ii-pillar-3/","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"ins-submission-dates-2026","title":"Inzenddata Solvency II en Nationale Staten 2026","url":"https://www.dnb.nl/media/yrbjnavk/12-11-2025-inzenddata-solvency-ii-2026.xlsx","role":"list of returns","file_type":"xlsx","downloadable":true,"size_bytes":15672,"sha256":"20dc20bbdfe788b6c3c9e0c4624c8298d568e8c70f8381a8e3454750036ca218","date":"2025-11-12","note":"Sheet 'Uiterste inzendtermijn': deadlines per reference date for the solo and group quarterly and annual Solvency II reports, the national templates, group financial stability reports, SFCR, RSR, ORSA and the annual report."},{"id":"rsfo-annex-1-insurers","title":"Regeling staten Financiele ondernemingen. Bijlage 1","url":"https://www.dnb.nl/media/5bshw2ji/2025-08-01-toelichting-dlr-bijlage-1-rsfo.xlsx","role":"list of returns","file_type":"xlsx","downloadable":true,"size_bytes":26223,"sha256":"7891114e759a65df264d66a7b8cb7f8660cf87f3cfed5ef3b6da464b1c983fd8","date":"2025-08-01","note":"Annex 1 of the Regeling staten financiele ondernemingen: each national template table for insurers with its frequency and filing period."},{"id":"vns-annotated-templates","title":"DNB VNS DPM Dictionary And Annotated Templates 3.1.0","url":"https://www.dnb.nl/media/etkj53xo/dnb-vns-dpm-dictionary-and-annotated-templates-3-1-0.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":1890933,"sha256":"105b268b9e04b70dfcf792b904df1a8eb5355af51bb1a2789d761e690c6b0c96","date":"2026-05-11","note":"Framework DNB Verzekeraars nationale staten (VNS): 8 modules, annotated tables and 363 assertions."},{"id":"vns-release-notes","title":"VNS Release Notes 3.1.0","url":"https://www.dnb.nl/media/q5warcwe/vns-release-notes-3-1-0.pdf","role":"release note","file_type":"pdf","downloadable":true,"size_bytes":197787,"sha256":"07bf359660d913abc31e4efa6e26d47bc3e304e096a65312b24255387f9e9844","date":"2026-05-11"},{"id":"vns-templates","title":"Verzekeraars Nationale Staten 3.1.0 Templates","url":"https://www.dnb.nl/media/mjybra1k/verzekeraars-nationale-staten_3-1-0_templates.zip","role":"template","file_type":"zip","downloadable":true,"size_bytes":178651,"sha256":"4c63f25f587b43bf448e9a394994042a86adb7fff4cb39425017fd2b125bd7fd","date":"2026-05-11"},{"id":"vns-reporting-framework","title":"DNB Reporting Framework VNS 3.1.0","url":"https://www.dnb.nl/media/hhdmqotk/dnb-reporting-framework-vns-3-1-0.zip","role":"taxonomy","file_type":"zip","downloadable":true,"size_bytes":3865185,"sha256":"bf7a93e9d49b6771f48b4eb13ec118b85fb57b85267e77a15f482e38212c4135","date":"2026-05-11"},{"id":"vns-3-0-taxonomy","title":"DNB Nationale Staten Taxonomie 3.0.0 (t/m Boekjaar 2025)","url":"https://www.dnb.nl/media/5d2h0u2u/dnb-nationale-staten-taxonomie-3-0-0-tm-boekjaar-2025.zip","role":"taxonomy","file_type":"zip","downloadable":true,"size_bytes":2608067,"sha256":"5837d384e18ad792d3a4895cc1313a2e510e0b98279a56c329288a29c1f8056f","date":"2026-05-11","note":"Version used up to book year 2025."},{"id":"news-vns-3-1","title":"Nieuwe versie Verzekeraars Nationale Staten Taxonomie 3.1.0","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/verzekeraars/verzekeraars-berichten/11-05-2026-nieuwe-versie-verzekeraars-nationale-staten-taxonomie-3-1-0/","role":"release note","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-05-11"},{"id":"ins-additional-checks-2025","title":"Aanvullende controleregels (23-12-2025)","url":"https://www.dnb.nl/media/skofp3my/2025_publicatie_validaties.xlsx","role":"validation rules","file_type":"xlsx","downloadable":true,"size_bytes":262451,"sha256":"db39e7ae20f6b6bf98419fc48f2e7f9953eb2259125f9ad50b2e4c5d078bba80","date":"2025-12-23","note":"DNB's additional checks on Solvency II and national template reports: 2,069 check rows in 8 sheets, all marked active (by entry point: S2ARS 1,207, S2ARG 677, S2QRS 78, S2JVNS 42, S2QRG 36, S2QFG 14, BMA entry points 109)."},{"id":"ins-s14-reporting-codes","title":"Solvency II Rapportage Codes Voor S.14.01 Versie 2023","url":"https://www.dnb.nl/media/5yyblvg0/solvency-ii-rapportage-codes-voor-s-14-01-versie-2023.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":254607,"sha256":"a1991e43051859d863e441e54940f34e46ae99b3056721fd72b0ef98997029fb","date":"2023"},{"id":"nst-health-2026","title":"Nationale Staat Zorg, versie boekjaar 2026","url":"https://www.dnb.nl/media/azkpf0cu/nationale-staat-zorg-versie-boekjaar-2026.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":230264,"sha256":"3a00ac29b9b82b6e6ffd54dadfbdf5e9f22735a9ccea4349fbb5efcae35c95a9","date":"2026-10-23"},{"id":"nst-bma-logfile","title":"Logfile Nationale Staat BMA versie 2024","url":"https://www.dnb.nl/media/hahjb1ko/logfile-nationale-staat-bma-versie-2024.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":253299,"sha256":"44cd8aa364d7e2334e28772c34759f4fd26051d8a0c942d923f9948163ff4855","date":"2025-08-05"},{"id":"nst-kgl-logfile","title":"Nationale Staat Kapitaalgeneratie Levensverzekeraars Log File","url":"https://www.dnb.nl/media/cw4hunmg/nationale-staat-kapitaalgeneratie-levensverzekeraars-log-file.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":389133,"sha256":"b9e4ba92e4d3ca1bd944723c45fb8d1e7be568057f0ed6aa428e084b436a686c","date":"2025-08-05"},{"id":"nst-pl-logfile","title":"Nationale Staat Winst En Verliesrekening, Log File","url":"https://www.dnb.nl/media/sclbbw2k/nationale-staat-winst-en-verliesrekening-log-file.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":355350,"sha256":"a35acff80ca9ce63e1f0edc1dc360749e6307c0cd539e1dcaada7dd8c242d6ae","date":"2025-08-05"},{"id":"nst-windstorm-logfile","title":"Nationale Staat Windstorm, Log File","url":"https://www.dnb.nl/media/vr2bvzsx/nationale-staat-windstorm-log-file.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":87859,"sha256":"f9d5e7f7a73fa7010fc4a2454f8ee975b702385df1bb9d25553d8f9ad35e9ac3","date":"2025-08-05"},{"id":"ins-timely-reporting-policy","title":"Beleidsregel Handhavingsbeleid tijdige indiening rapportages","url":"https://www.dnb.nl/media/4fela44y/beleidsregel-handhavingsbeleid-tijdige-indiening-rapportages.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":255093,"sha256":"a7fb4ec167671e4b1c2b569356427a5b95fde9531e0c1d4441ade63c303634a7","date":"2025-08-05"},{"id":"basic-insurers-page","title":"Infopagina Basicrapportages","url":"https://www.dnb.nl/login/dienst-rapportages/toezichtrapportages/basic-verzekeraars/","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"Reports that insurers with limited risk size (Basic insurers) must submit in 2026, with deadlines and the 2026 model statements."},{"id":"basic-quarterly-2026","title":"4A.Kwartaalrapportage 2026","url":"https://www.dnb.nl/media/vuln1jqf/4a-kwartaalrapportage-2026.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":3459976,"sha256":"d8ba2c586256838a6c1f8e1b4a6594babb1acfc5e70281433e1d4e7415c2f23d","date":"2026-01-21"},{"id":"basic-annual-nonlife-2026","title":"4B.2.Jaarrapportage Schade 2026","url":"https://www.dnb.nl/media/c05nmvf5/4b-2-jaarrapportage-schade-2026.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":5139022,"sha256":"7a22f83ca48384b4252f5bbd045a2f27d9df04b97e4e0c5edf79d47c4c2596b2","date":"2026-01-21"},{"id":"basic-annual-life-2026","title":"4B.3Jaarrapportage Leven & Natura 2026","url":"https://www.dnb.nl/media/lnkf2uaz/4b-3jaarrapportage-leven-natura-2026.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":5135056,"sha256":"d3bac1101629320824881b53beb4828a43f22448c573da19cd5f55f1619a21f1","date":"2026-01-21"},{"id":"basic-instructions","title":"Toelichting bij het invullen van de Solvency II Basic verzekeringsstaten","url":"https://www.dnb.nl/media/jzgjqrin/3-toelichting-bij-het-invullen-van-de-solvency-ii-basic-verzekeringsstaten.docx","role":"instructions","file_type":"docx","downloadable":true,"size_bytes":176009,"sha256":"b9ee4d078fb0a9516f398b270cba7881240e9a1ca21efc12596803fc7bd2f2ca","date":"2026-01-21"},{"id":"trust-offices-page","title":"Trust offices (supervisory reports)","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/trust-offices/","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"trust-irap-letter-2022","title":"Aankondigingsbrief uitvraag IRAP formulier en SBA NFR TR GGC RM formulier (peildatum: 31-12-2021)","url":"https://www.dnb.nl/media/xlipgdlq/2022-04-05_trustkantoren_aankondigingsbrief_uitvraag_irap_formulier_en_sba_nfr_tr_ggc_rm_formulier_-peildatum_-31-12-2021.pdf","role":"instructions","file_type":"pdf","downloadable":true,"size_bytes":124567,"sha256":"95265762ee082a1771ae5c7b76415185fa68934afdcec66f289ce8a743961665","date":"2022-04-05"},{"id":"trust-irap-questionnaire-2022","title":"IRAP Vragenlijst Trustkantoren (Peildatum 31-12-2021)","url":"https://www.dnb.nl/media/yjjnxjdp/2022-04-05_irap_vragenlijst_trustkantoren_peildatum_31-12-2021_v2022-01.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":2997222,"sha256":"cc4973667216c6f53f5dcfdb621f8190eac14570be64f83f104c7232eb33865c","date":"2022-04-05"},{"id":"trust-sba-ggcrm-2022","title":"SBA NFR TR GGCRM (Peildatum 31-12-2021)","url":"https://www.dnb.nl/media/esclsj2y/2022-04-05_sba_nfr_tr_ggcrm_peildatum_31-12-2021.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":68941,"sha256":"d9a138890b79903dedcc701af5ce255c10118e16d00377ad34c71898d944891c","date":"2022-04-05"},{"id":"ppsp-page","title":"Payment processing service providers (supervisory reports)","url":"https://www.dnb.nl/en/login/dlr/supervisory-reports/payment-processing-service-providers/","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null},{"id":"ppsp-release-notes","title":"Release notes for the PPSP taxonomy v1.0","url":"https://www.dnb.nl/media/53zhlgzb/2018-05-01_release_notes_for_the_ppsp_taxonomy_v1-0.pdf","role":"release note","file_type":"pdf","downloadable":true,"size_bytes":389227,"sha256":"7eb896d6b3409c88169f30abfde752482b5e0201014a7f92901506c0ff95a345","date":"2018-05-01"},{"id":"ppsp-annotated-templates","title":"PPSP Annoted templates and assertions v1.0","url":"https://www.dnb.nl/media/tr5olnm5/2018-05-01_taxonomy_ppsp_-_payment_processing_service_providers_v1-0_annoted_templates_and_assertions.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":213788,"sha256":"a9a35f9e9654e222e035cd3e2f6fe75853592d52153d40072cbfed0894abee93","date":"2018-05-01"},{"id":"ppsp-taxonomy","title":"PPSP Taxonomy v1.0","url":"https://www.dnb.nl/media/n3edyynt/2018-05-01_ppsp_-_1-0_-_taxonomy.zip","role":"taxonomy","file_type":"zip","downloadable":true,"size_bytes":411010,"sha256":"844f290e17487adc335c9f9a3be9652144efd40ef18229ff21fddd38ddf3eb21","date":"2018-05-01"},{"id":"ppsp-excel-templates","title":"PPSP Excel templates v1.0","url":"https://www.dnb.nl/media/fhqnmfbf/2020-02-19_ppsp_excel_templates_v1-0_-updated.zip","role":"template","file_type":"zip","downloadable":true,"size_bytes":42249,"sha256":"339da04c4024f1c05321763b39f913cb03b5d522424425f53ddefcb02d20c009","date":"2020-02-19"},{"id":"ppsp-data-dictionary","title":"PPSP Data dictionary","url":"https://www.dnb.nl/media/muhhl3ju/2018-05-01_taxonomy_ppsp_-_dnb_data_dictionary_v2018-04.xlsx","role":"data dictionary","file_type":"xlsx","downloadable":true,"size_bytes":230839,"sha256":"8f3c4fe3dcc17d5f9f10eb4d47dcccb92385139545938d3c7a1265748f627818","date":"2018-05-01"}]}]}