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In forceBanks: other EU reports (EU, EBA)Last checked 11 November 2026

Supervisory benchmarking: IFRS 9 (SBP_IFRS9)

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

The EU supervisory benchmarking exercise for IFRS 9 expected credit loss models; content defined by the EBA, collected by DNB. Source

Official title: SBP IFRS9

The facts

Who files
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
How often
Annual (SBP IFRS9: December). Source
Deadline
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
Format
XBRL-XML, xBRL-CSV. 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
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: other EU reports (EU, EBA)

Templates (0)

The library lists no templates for this return.

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

Validation rules

The DNB publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: EBA validation rules and filing rules (see the EBA entry); DNB's additional checks as XBRL formula linkbases and an Excel list.

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.

How they were counted

Not counted here: the EBA's validation rules apply (see eba/sbp-ifrs9).

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. Source

Official documents (16)

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.

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.