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In forceInvestment service providers: investor compensation scheme (national)Last checked 11 November 2026

Investor compensation scheme report, value of non-professional clients' investments (BCS)

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

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

Official title: Investor compensation scheme reporting inquiry (beleggerscompensatiestelsel, BCS)

The facts

Who files
Financial institutions licensed in the Netherlands to provide investment services, which automatically participate in the investor compensation scheme. Source
How often
Annually, with figures for four quarter-end reference dates (for 2026: 31 March, 30 June, 30 September and 31 December 2025). Source
Deadline
The submission deadline is 13 March 2026 (for the 2025 reference dates). Source
Format
XBRL-XML, Excel. 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
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
Group
Investment service providers: investor compensation scheme (national)

Templates (1)

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

  • Statement of clients and assets under management for the investor compensation scheme (T_BCS.01)

The single table in the BCS reporting framework 1.0.0, with columns for the ends of Q1 to Q4. Source

Validation rules

34 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 value assertions in the taxonomy package.

The rules, on dnb.nl

How they were counted

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).

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 (17)

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.

  • Investor compensation scheme - funding and reporting

    Guidance · HTML

  • DNB BCS Reporting framework 1.0.0

    Taxonomy · ZIP · 643.4 KB · 26 November 2025

    Taxonomy package (framework dnb-nr, normative code bcs-2025-01) with one table, T_BCS.01, and its assertion linkbase.

    SHA-256 4e10bdc499e8show in full4e10bdc499e840799d8ff72feb00ab20c7c405cbc07e20a0f8ba351107455918
  • DNB BCS Sample Instances 1.0.0

    Sample · ZIP · 5.4 KB · 26 November 2025

    SHA-256 35c3bcff4e99show in full35c3bcff4e99ec18372956a05ab49d227c0bbd7aa95f02ec1f6446de314c5ced
  • Additional Data Requests Overview (28 October 2026)

    List of returns · PDF · 265.7 KB · 28 October 2026

    Recurrent and one-off data requests to banks from DNB and European bodies; regular reports under EU and national law are not included.

    SHA-256 cecbb81bbb4ashow in fullcecbb81bbb4ac364a9dd0e8a712164f5680bbe8f4c7d83aad887c594e07c504d
  • 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
  • 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 full04f14a9677507eb3b002a1a988c32d5b8be217ac2cb0798433c198f94af34684
  • DNB Data Dictionary (xlsx)

    Data dictionary · XLSX · 1.9 MB · 30 September 2026

    SHA-256 e08d84314fcfshow in fulle08d84314fcfaf03f7056805c452f8dc13c73e3fd8bd774386fbe4e0c6e3624e
  • DNB Data Dictionary (zip)

    Data dictionary · ZIP · 2.4 MB · 30 September 2026

    SHA-256 fa8b4866eaf6show in fullfa8b4866eaf634a87da28f9113db663f82e9d004d411d4718e50f8e3a669eb38
  • DNB Data Dictionary - Changelog

    Release note · XLSX · 155.0 KB · 30 September 2026

    SHA-256 8fe25f90d1cdshow in full8fe25f90d1cdde08f993f8f79b317d19e8ed83679e736a1dae58667443c9295f
  • DNB Custom Functions v. 1.0.0

    Taxonomy · ZIP · 8.4 KB · 15 April 2020

    SHA-256 169b30530d2bshow in full169b30530d2ba5af78a09c2f4d4e57ca8273ed166d04f7da39bfc0d53f0f2960
  • 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 full5b28b7983501dff670fd45307086b56592fb69349e251f601130e91e61e03c0a
  • 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 fullfe58dc87bc12e6a48144f06b8907e398f62d73f3c1248b46d453d211c500cf7f
  • 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 full0ca935f828109f9e2874f93249688f0b79070d7e203e18b1cfd0bdf7bd23c12e
  • Banks - Additional Data Requests Overview

    List of returns · HTML

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.