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

Financial report of investment firms, national FINREP (FBO, finrep_t2if, finrep_t3if, finrep_t2ifam, finrep_t3ifam)

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

DNB's national financial report for investment firms (balance sheet, profit and loss, managed assets, own funds and capital requirements for firms that also manage funds), in DNB's FBO taxonomy ('Financiele rapportages voor beleggingsondernemingen en fondsbeheerders'). Institutions must submit timely and accurate reports under Article 3:72 Wft; DNB uses them alongside the IFR reports and cross-checks the two. Source

Official title: FINREP FBO - beleggingsondernemingen

The facts

Who files
Investment firms licensed by DNB, in profile groups by IFR class: class 2 (T2if) or class 3 small and non-interconnected (T3if, Article 12 IFR), and fund managers that may also provide investment services (T2ifam, T3ifam), each on IFRS or GAAP and individual or consolidated (DNB flowchart for the applicable reporting profile). Source
How often
Quarterly or six-monthly (FINREP for investment firms and investment fund managers, DNB webinar slides); which firms report quarterly is not stated on the pages checked. Source
Deadline
Not stated on the pages checked. The webinar slides say the year-end report (mostly Q4) must not differ materially from the final financial statements and must be resubmitted if it does. Source
Format
XBRL-XML, Excel. XBRL (standard) or Excel (alternative) through the Reporting Service; DNB converts Excel data entry templates to XBRL. FBO 6.0.0 would add xBRL-CSV (37 entry points with XML and CSV samples) but does not apply. 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 (16)

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

  • Nature of report (FINREP) (T00.01)
  • Assets under management: additional details (T00.02)
  • 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)
  • Capital requirements: fund management (T71.00)

Union of the tables in the investment firm modules of FBO taxonomy 5.0.0 (T2if, T3if, T2ifam, T3ifam, each IFRS/GAAP and individual/consolidated): firms that do not manage funds file 13 or 14 of these tables, firms that also manage funds 15 or 16 (T00.02 is in the class 3 profiles only). Source

Validation rules

275 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).

DNB's 'Additional dataquality checks (IF)' workbook adds 10 assertions on the DNB FBO taxonomy and 51 cross checks between FINREP and the IF report after submission.

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 T2if, T3if, T2ifam or T3ifam 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 (26)

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.

  • FBO Taxonomy specifications 5.0.0

    Taxonomy · HTML

  • DNB FBO DPM Dictionary and Annotated Templates 5.0.0

    Template · XLSX · 1.4 MB · 13 May 2024

    Entry points (modules) per profile group, annotated tables and the list of assertions of the FBO taxonomy (framework DNB national reporting, normative code wft-3-72).

    SHA-256 89297e579e82show in full89297e579e8297364840d8d0ee2c758169f55c8371c212b9d493f008123197e4
  • DNB FBO Reporting framework 5.0.0

    Taxonomy · ZIP · 5.2 MB · 13 May 2024

    SHA-256 936554acfb6dshow in full936554acfb6de4ff8c375f70c22e6631bd0e8639236fe85f7bb3163bea830504
  • Releasedocument voor de 5.0.0 release van de DNB FBO XBRL Taxonomie

    Release note · PDF · 377.6 KB · 13 May 2024

    SHA-256 a9002500c153show in fulla9002500c1530991cba3c3793fdae3cf9232f4312f8168df4ad8ef6fee1c3554
  • Downloads FBO Taxonomy specifications 6.0.0

    Taxonomy · HTML

  • DNB FBO DPM Dictionary and Annotated Templates 6.0.0

    Template · XLSX · 1.7 MB · 25 March 2026

    Adds tables T91.01 to T91.03 on e-money tokens and asset-referenced tokens; DNB later said version 6.0.0 does not apply for June 2026.

    SHA-256 2082d85d6a0ashow in full2082d85d6a0ab3b6655cb24f6e98fc9ea8954f2e101f0fcb01506632f327f917
  • Releasedocument voor de 6.0.0 release van de DNB FBO XBRL Taxonomie

    Release note · PDF · 421.2 KB · 25 March 2026

    SHA-256 8a9c1229a037show in full8a9c1229a03748dcdace3ef3d8a75c3371a1c61c88c2348f771bde698f55e3cd
  • CORRECTION: New FINREP reporting version for the June 2026 reference date not applicable

    Release note · HTML · 15 July 2026

  • DNB Data Dictionary (xlsx)

    Data dictionary · XLSX · 1.9 MB · 30 September 2026

    SHA-256 e08d84314fcfshow in fulle08d84314fcfaf03f7056805c452f8dc13c73e3fd8bd774386fbe4e0c6e3624e
  • 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
  • Investment firms and fund managers (supervisory reports)

    List of returns · HTML

  • Reporting manual - FINREP

    Instructions · XLSX · 108.3 KB · 1 October 2025

    SHA-256 4a3d7d9adb22show in full4a3d7d9adb22ec078b6f7bb314336ccab736c03e27652753a3f3eb8ce91916e1
  • Invoer templates / Data Entry (NL/EN) (DNB FBO 20240331)

    Template · ZIP · 3.7 MB · 27 June 2024

    SHA-256 7fc077b5549cshow in full7fc077b5549c727ce2ae46ca11f18f833e9f2bbde350a730c5392d6ae2ec5936
  • Aanvullende datakwaliteitscontroles/Additional dataquality checks (IF)

    Validation rules · XLSX · 29.4 KB · 1 October 2025

    69 extra XBRL assertions (59 on the EBA IF taxonomy, 10 on the DNB FBO taxonomy), 51 checks after XBRL submission (cross checks between the IF report and FINREP) and the expected templates per report name.

    SHA-256 35f0c4330100show in full35f0c433010064f9b9321d4fb0e00c98933c84c697baa00cf33282152aa897f7
  • Stroomschema Toepasselijk Rapportageprofiel (version 2)

    Guidance · PDF · 80.1 KB · 18 August 2021

    Flowchart for choosing the FINREP profile: finrep_am (fund manager), finrep_t2ifam / finrep_t3ifam (fund manager also providing investment services), finrep_t2if / finrep_t3if (investment firm).

    SHA-256 e318f41ebbc1show in fulle318f41ebbc17f5251338f154a4f81897c2cc34873cc1c66320fc0bd16e543df
  • Data quality in prudential reporting: points for attention for class 3 investment firms and fund managers (Webinar slides)

    Guidance · PDF · 1.7 MB · 25 January 2024

    SHA-256 bc9351dca1afshow in fullbc9351dca1afe38904c3bdebfd47dbd7d33622d139373130a05d6d61a1e0934e
  • 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 (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

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.