The facts

Who files: 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
How often: Annual. Source
Deadline: 30 June (2026 and 2027 calendars). Source
Format: XBRL-XML, Excel. 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
How it is filed: Filing routes recorded for the DNB: Reporting Service (Dienst Rapportages; Digitaal Loket Rapportages, DLR) in My DNB; Dataloop. See how firms file with the DNB.
Status: In force
Legal basis: 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)
Group: General pension funds (national)

Templates (9)

The tables and forms inside the return. Plain name first, the DNB's code in brackets.

Contact details (K000)
Organisation (APF001-1)
Ring-fenced assets of the general pension fund (APF001-2)
Balance sheet (APF002)
Income and expenditure account (APF003)
Risk-bearing capital (weerstandsvermogen) (APF004)
Notes (APF005)
Notes on pension fund governance (APF006-1)
Pension fund governance: operational stakeholder bodies of the circles (APF006-6)

Tables of module APF-J in FTK taxonomy 5.0.0. Source

Validation rules

32 rules, as counted from the DNB's published material. Software can run them exactly as published. Source

How they are written: XBRL Formula 1.0 assertions in the DNB taxonomy, also listed in the annotated templates workbook (sheet Assertions).

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).

The rules, on dnb.nl

How they were counted

Unique assertion IDs in sheet 'Assertions' of the FTK 5.0.0 annotated templates whose Module(s) column names APF-J.

Counts are in the DNB's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No data from this return published by DNB was found on the pages checked (the pension funds supervision dashboard and release calendar). Source

Official documents (31)

The DNB's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Pensioenfondsen (toezichtrapportages)
List of returns · HTML
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.
Pension funds (supervisory reports)
Guidance · HTML
Downloads specificaties taxonomie 5.0.0
Taxonomy · HTML
DNB FTK DPM Dictionary And Annotated Templates 5.0.0
Template · XLSX · 3.9 MB · 2 March 2026
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.
SHA-256 f86756ec6017show in fullhide
f86756ec6017ce347d14d5b4b5182fda5f311dc3fc1b04b2d7cf8f5e07c47324
DNB FTK Excel Templates 5.0.0
Template · ZIP · 1.2 MB · 6 January 2026
SHA-256 e24299b52aa1show in fullhide
e24299b52aa1b696b95e824cad30e8b3d2c11796c6dd82a163ad30cff7a26e8a
DNB FTK Reporting Framework 5.0.0
Taxonomy · ZIP · 6.0 MB · 11 September 2025
SHA-256 acaf215d9557show in fullhide
acaf215d9557fa0c6c83e411c8217f5955b758658bcd4cd7978df67c642c0534
Release Notes FTK 5.0.0
Release note · PDF · 214.5 KB · 11 September 2025
SHA-256 2925d69163c4show in fullhide
2925d69163c49cf0bf9bafc4feb83049cc100c9c990a61bceb84888107777f4d
Downloads aanwijzingen en inzendkalender 5.0.0
Instructions · HTML
Inzendkalender Verslagstaten 2026
List of returns · XLSX · 150.6 KB · 18 September 2025
Submission calendar 2026 for pension funds: one deadline per reporting set and month.
SHA-256 e63b0bfdb668show in fullhide
e63b0bfdb6688d8f19aaf424973c7da0f1310fb1955b05bfdea60baac4fbfd9a
Downloads specificaties taxonomie 6.0.0
Taxonomy · HTML
DNB FTK DPM Dictionary and Annotated Templates 6.0.0
Template · XLSX · 4.1 MB · 7 September 2026
SHA-256 00c7d06e515fshow in fullhide
00c7d06e515fd2a8aaf3d0f827dea62a3f584dc89ea7f36da3d9dffecd5936c0
DNB Reporting Framework FTK 6.0.0
Taxonomy · ZIP · 15.1 MB · 7 September 2026
SHA-256 3073500c004bshow in fullhide
3073500c004b310d6aec6ef69bcd93f07a3be8903e4137923952bcfc8a5acffe
DNB FTK Excel templates 6.0.0
Template · ZIP · 1,013.0 KB · 7 September 2026
SHA-256 b93cfecdb1b6show in fullhide
b93cfecdb1b61f95a8a6f8590d4dd0d6a8e4a5e99a8d0d9959620ff966748dc4
Release Notes FTK 6.0.0
Release note · PDF · 236.3 KB · 10 September 2026
SHA-256 20d75b64eac1show in fullhide
20d75b64eac1e4b988d971a954e07e162c31d2a0980cd828a57042ab32fb6cd9
Downloads aanwijzingen en inzendkalender 6.0.0
Instructions · HTML
Inzendkalender Verslagstaten 2027
List of returns · XLSX · 158.2 KB · 28 September 2026
SHA-256 62ee01d98945show in fullhide
62ee01d989453f68551b6f0f288bdb9a6f298779619f7cd860dd177069d473db
Exclusionlist taxonomie 5.0.0
Validation rules · XLSX · 29.0 KB · 11 June 2026
SHA-256 13b942d6c072show in fullhide
13b942d6c072e57b42452b57a89b08f8f77dcb52bd8e6792a8ed81634133f317
Add-on validaties taxonomie 5.0.0
Validation rules · ZIP · 662.1 KB · 12 January 2026
SHA-256 6a37a505ce20show in fullhide
6a37a505ce20fb98c2a2350a8170e664aeda710da6cdc9eb758876375bdcb306
Q&A verslagstaten pensioenfondsen
Guidance · PDF · 179.4 KB · 31 March 2026
SHA-256 e19dfadb3d11show in fullhide
e19dfadb3d119b47e0fce81eebbab55c3307078203964449cfa5e7f5342424ea
DNB Data Dictionary (xlsx)
Data dictionary · XLSX · 1.9 MB · 30 September 2026
SHA-256 e08d84314fcfshow in fullhide
e08d84314fcfaf03f7056805c452f8dc13c73e3fd8bd774386fbe4e0c6e3624e
De Nederlandsche Bank Filing Rules v. 1.1
Filing rules · PDF · 335.1 KB · 6 February 2024
DNB filing rules for XBRL instance documents (file naming, filing indicators, contexts, units, decimals, entity codes).
SHA-256 fe58dc87bc12show in fullhide
fe58dc87bc12e6a48144f06b8907e398f62d73f3c1248b46d453d211c500cf7f
Reporting Service
Guidance · HTML
DNB page on its digital Reporting Service in My DNB, with links to information and documentation, supervisory reports and statistical reporting.
Information and documentation
Guidance · HTML
General documents for all reports: DNB filing rules, DNB data dictionary, custom functions, supplementary taxonomies, user manual and FAQ.
Reporting Service User Manual (version 9)
Guidance · PDF · 1.8 MB · 25 September 2023
Log-in (eHerkenning or My DNB account), overview of reporting obligations, submitting reports, validation reports, certification and Dataloop.
SHA-256 fefcb6120b75show in fullhide
fefcb6120b75b9fc1df2d960f095da64871b4b56c6a23eda13dc0c31bf206fb0
XBRL as data standard
Guidance · HTML
Explains that DNB uses XBRL for supervisory and statistical reports and where the taxonomy descriptions ("Annotated templates and assertions") are published per sector.
XBRL Taxonomy Development at DNB
Guidance · PDF · 420.7 KB · January 2026
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).
SHA-256 04f14a967750show in fullhide
04f14a9677507eb3b002a1a988c32d5b8be217ac2cb0798433c198f94af34684
DNB Data Dictionary (zip)
Data dictionary · ZIP · 2.4 MB · 30 September 2026
SHA-256 fa8b4866eaf6show in fullhide
fa8b4866eaf634a87da28f9113db663f82e9d004d411d4718e50f8e3a669eb38
DNB Data Dictionary - Changelog
Release note · XLSX · 155.0 KB · 30 September 2026
SHA-256 8fe25f90d1cdshow in fullhide
8fe25f90d1cdde08f993f8f79b317d19e8ed83679e736a1dae58667443c9295f
DNB Custom Functions v. 1.0.0
Taxonomy · ZIP · 8.4 KB · 15 April 2020
SHA-256 169b30530d2bshow in fullhide
169b30530d2ba5af78a09c2f4d4e57ca8273ed166d04f7da39bfc0d53f0f2960
DNB Reporting Supplementary Files
Taxonomy · ZIP · 166.6 KB · 31 December 2025
XBRL International and Eurofiling files that DNB taxonomies need (taxonomy package dated 2025-12-31).
SHA-256 5b28b7983501show in fullhide
5b28b7983501dff670fd45307086b56592fb69349e251f601130e91e61e03c0a
DNB implementation of EBA xBRL-CSV Filing Rules
Filing rules · PDF · 262.4 KB · 22 September 2026
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.
SHA-256 0ca935f82810show in fullhide
0ca935f828109f9e2874f93249688f0b79070d7e203e18b1cfd0bdf7bd23c12e

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see DNB's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.

Annual report of general pension funds (APF-J)