Line4

In forceInvestment firms: prudential reporting (EU, EBA)Last checked 11 November 2026

Investment firm prudential report, class 2 (IFREP, IF_CLASS2)

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

The EU-harmonised prudential report under the Investment Firms Regulation (own funds, own funds requirements, K-factors, concentration risk and liquidity), collected by DNB; content defined by the EBA. Institutions are required, under Article 3:72 Wft and the IFR, to submit timely and accurate reports. Source

Official title: IFREP Class 2

The facts

Who files
Class 2 investment firms licensed by DNB, at individual and, where applicable, consolidated level (the IFREP class 2 manual asks for the LEI code with .IND or .CON). Source
How often
Not stated on DNB's pages checked; see eba/if-class2 for the EU frequency. Source
Deadline
Not stated on DNB's investment firms reporting page or in the manual; see eba/if-class2 for the EU remittance dates. Source
Format
XBRL-XML, Excel. XBRL (standard) or Excel (alternative), per DNB's webinar slides; DNB publishes Excel data entry templates for the EBA IF taxonomy (EBA DPM v3.2 IF / v4.2 IF). The class 2 manual's table of contents names the EBA IF 4.0 module if_class2. 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 firms: prudential reporting (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/if-class2 (docs/eba/if-class2.md). Dutch firms use the EBA's templates and taxonomy; DNB's reporting manual adds Dutch guidance per template. 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 (see the EBA entry); DNB's extra XBRL assertions in an Excel list with XBRL formula expressions.

DNB's 'Additional dataquality checks (IF)' workbook (1 October 2025) adds 59 XBRL assertions on the EBA IF taxonomy (ids dnb_ext_v...), 51 checks after XBRL submission that compare the IF report with the FBO FINREP report, and the expected templates per report name.

How they were counted

Not counted here: the EBA's validation rules apply (see eba/if-class2).

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 (9)

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.