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In forcePayment and e-money institutions: prudential reporting (national)Last checked 11 November 2026

Prudential report of payment and e-money institutions, FINREP and COREP (FBO, psp, T2psp, T3psp)

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

Prudential financial data that electronic money and payment institutions report to DNB: FINREP tabs (balance sheet and profit and loss on Book 2 Title 9 of the Dutch Civil Code, and notes), general information on payment and e-money business, own funds requirement methods A, B and C, recovery and exit triggers, third-party funds, and own funds composition (COREP T90.00, under CRR definitions). The manual says reports must help DNB's supervision and that late or incomplete reports lead to orders subject to penalty. Source

Official title: Prudential reporting electronic money and payment institutions (FINREP/COREP)

The facts

Who files
Electronic money institutions and payment institutions licensed by DNB, solo (DNB may also ask for a consolidated report). The FBO taxonomy also has combined profiles for payment service providers that are class 2 or class 3 investment firms (T2psp, T3psp). Source
How often
Twice a year: the first period runs from 1 January to 30 June, the second covers the full calendar year to 31 December (with exceptions for payment volumes and gross provision income). Source
Deadline
Not stated in the text of the prudential reporting manual (it refers to a Table 1 that is not in the text) or on the page checked. Source
Format
Excel, XBRL-XML. Firms download the input template from the Reporting Service, fill it in and submit it; an Excel file is converted to XBRL on upload. Dutch GAAP is the basis (IFRS after consulting the supervisor). 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
Payment and e-money institutions: prudential reporting (national)

Templates (22)

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)
  • 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)
  • 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)
  • General information for payment services (T80.01)
  • General information for payment service providers (T80.02)
  • General information for electronic money institutions (T80.03)
Show all 22 templates
  • Own funds, method A: based on fixed overheads (DNB's label cites '(EU) 2015/337 Article 9') (T81.01)
  • Own funds, method B (DNB's label cites '(EU) 2015/337 Article 9') (T81.02)
  • Own funds, method C (DNB's label cites '(EU) 2015/337 Article 9') (T81.03)
  • Recovery and exit triggers (T82.00)
  • Third-party funds (T83.00)
  • Own funds composition (T90.00)

Union of the tables in the psp, T2psp and T3psp modules of FBO taxonomy 5.0.0; the plain psp modules have 19 of them (no T00.02, T09.03 or T22.09). The manual lists the same FINREP and COREP tabs. Source

Validation rules

386 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 manual says the checks cover the accounting framework and reporting level, consistency within FINREP, consistency between FINREP and COREP, and completeness of the general information.

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 psp, T2psp or T3psp 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 (24)

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.