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In forceInvestment firms and fund managers: financial reporting (national)Last checked 11 November 2026

Financial report of fund managers, national FINREP (FBO, finrep_am)

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

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

Official title: FINREP FBO - fondsbeheerders

The facts

Who files
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
How often
Quarterly or six-monthly (FINREP for investment firms and investment fund managers, DNB webinar slides). Source
Deadline
Not stated on the pages checked. Source
Format
XBRL-XML, Excel. XBRL (standard) or Excel (alternative) through the Reporting Service. 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 forceFBO 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
Legal basis
Group
Investment firms and fund managers: financial reporting (national)

Templates (17)

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

  • Nature of report (FINREP) (T00.01)
  • Fund management: number of participants and assets under management (T00.03)
  • Balance sheet: assets (T01.01)
  • Balance sheet: liabilities (T01.02)
  • Balance sheet: equity (T01.03)
  • Details of other assets and liabilities (T01.09)
  • Statement of profit or loss (T02.00)
  • Off-balance sheet items subject to credit risk: loan commitments, financial guarantees and other commitments given (T09.01)
  • Loan commitments, financial guarantees and other commitments received (T09.02)
  • Off-balance sheet items: qualitative information (T09.03)
  • Managed funds: breakdown by fund (T11.09)
  • Fee and commission income by activity (T22.09)
  • Related parties: amounts payable and receivable (T31.01)
  • Related parties: expenses and income from transactions (T31.02)
  • Fixed overheads requirement calculation (IF3) (T70.00)
  • Capital requirements: fund management (T71.00)
Show all 17 templates
  • Own funds composition (T90.00)

Tables of the fund manager modules (am_ind_ifrs, am_ind_gaap, am_con_ifrs, am_con_gaap) of FBO taxonomy 5.0.0. Source

Validation rules

296 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).

The rules, on dnb.nl

How they were counted

Unique assertion IDs in sheet 'Assertions' of the FBO 5.0.0 annotated templates whose Module(s) column names any am_ module.

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 (25)

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.