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In forceBanks (national)Last checked 11 November 2026

Auditor's certification of COREP and FINREP reports, banks (Digitale handtekening + accountantsverklaring)

A regulatory return listed by the De Nederlandsche Bank (DNB), Netherlands.

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

Official title: Certification of annual statements (banks)

The facts

Who files
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
How often
Once a year, for the preceding year. Source
Deadline
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
Format
XBRL-XML, XML, PDF, Excel. 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
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
Group
Banks (national)

Templates (6)

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

  • Auditor's statement on the CRD data to be certified (XBRL) (Auditor statement)
  • Electronic signature for the auditor's statement (XML) (Signature)
  • Agreed-upon procedures report for IRRBB (readable PDF) (IRRBB AUP)
  • Result overview workbook: audit findings (Result overview: Overview audit findings)
  • Result overview workbook: internal control observations (Result overview: Internal control observations)
  • Audit report (attachment) (Audit report)

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. Source

Validation rules

No published validation rules were found for this return. No validation rules published for the certification files. Source

Public data

No published data from this return was found. No data from this return published by DNB was found on the pages checked. Source

Official documents (10)

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.

  • Banks (supervisory reports)

    List of returns · HTML

    News, user documentation and FAQ for banks, including the required templates and filing indicators, additional data quality checks and certification documents.

  • Certification 2025 reports

    Guidance · HTML · 15 April 2026

  • Update on submission date IRRBB AUP - certification annual statements 2025

    Guidance · HTML · 11 June 2026

  • Certification - Result overview

    Template · XLSX · 153.0 KB · 15 April 2026

    Sheets 'Guidance', 'Overview audit findings', 'Internal control observations' and 'Dropdown lists'.

    SHA-256 2626a8688c13show in full2626a8688c134e6cc0e89d505e1f5b347b8a96cd4f10407cbf8feba29396ec58
  • Accountant en actuaris

    Guidance · HTML

    Certification of annual statements of banks, pension funds, premium pension institutions and insurers, with the taxonomy versions per sector and book year.

  • Handleiding Dienst Rapportages Digitale Certificering

    Guidance · PDF · 339.1 KB · 5 August 2025

    SHA-256 295d4dc3f367show in full295d4dc3f367c580173e82407edafbde66b11b0ba0a0197ca97f052054ad2315
  • 2023 Eisen DNB Aan Verklaringen Accountants

    Guidance · PDF · 177.0 KB · 5 January 2024

    SHA-256 b547b1573e0dshow in fullb547b1573e0d4ab82443bc4967e122a8945d1cc452ef528cd05e46fa6a9b4e82
  • 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 fullfefcb6120b75b9fc1df2d960f095da64871b4b56c6a23eda13dc0c31bf206fb0

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.