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In forcePension funds: supervisory statements (national)Last checked 11 November 2026

Actuary's statement on the annual statements, pension funds (AV, PF-ACT-VERKL, PF-ACT-VERKLWTP)

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

The actuarial statement on the annual statements of pension funds as a structured XBRL report; its content is set by the Actuarieel Genootschap and based on the statement formerly given on paper or PDF. Source

Official title: Actuariele Verklaring bij Jaarstaten van pensioenfondsen

The facts

Who files
Pension funds, through their certifying actuary (DNB's page on certifying annual statements of banks, pension funds, PPIs and insurers). Source
How often
Annual, with the annual statements; taxonomy 2.0.0 holds the templates to be reported from 2026Q1. Source
Deadline
Not stated separately; the annual statements it certifies are due by 30 June. Source
Format
XBRL-XML, Excel. DNB AV taxonomy 2.0.0 (framework DNB Actuariele Verklaringen, normative code rvp-2019-01) with Excel templates used in My DNB. 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
Pension funds: supervisory statements (national)

Templates (4)

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

  • Information on the actuarial statement (T0)
  • Content of the actuarial statement (FTK) (T1)
  • Content of the actuarial statement under the WTP (T1B)
  • Notes on the actuarial statement (T2)

Tables of the AV taxonomy 2.0.0 (modules PF-ACT-VERKL and PF-ACT-VERKLWTP). Source

Validation rules

1 rule, 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

Rows with an ID in sheet 'Assertions' of the AV 2.0.0 annotated templates.

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.

  • Accountant en actuaris

    Guidance · HTML

    Certification of annual statements of banks, pension funds, premium pension institutions and insurers, with the taxonomy versions per sector and book year.

  • DNB AV DPM Dictionary And Annotated Templates v2.0.0

    Template · XLSX · 1.2 MB · 11 December 2025

    SHA-256 50cc5d317aefshow in full50cc5d317aef450ec7a9b86af2f22454161302522c044d8c6e46434d1c1c6822
  • Release Notes Actuariele Verklaring v2.0.0

    Release note · PDF · 215.0 KB · 31 December 2025

    SHA-256 0edeaede6677show in full0edeaede667702fb625d0b40faadf98d90760f9ef7a0f2a687acf8e28aa5053a
  • DNB AV Excel Templates v2.0.0

    Template · ZIP · 41.4 KB · 11 December 2025

    SHA-256 436f1c96b6a6show in full436f1c96b6a6909abfdb0ffdf0a588bc2e994755440b0b64025d3effac7390a4
  • Handleiding Dienst Rapportages Digitale Certificering

    Guidance · PDF · 339.1 KB · 5 August 2025

    SHA-256 295d4dc3f367show in full295d4dc3f367c580173e82407edafbde66b11b0ba0a0197ca97f052054ad2315
  • 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

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.