Line4

UpcomingCredit institutions and stockbroking firms: capital, liquidity and financial reporting (EU, EBA)Last checked 11 November 2026

FINREP profit or loss under IFRS 18, transitional (FINREP_IFRS18)

A regulatory return listed by the National Bank of Belgium (NBB), Belgium.

Revised FINREP templates for the period between the start of IFRS 18 (financial years from 1 January 2027) and the amended EBA ITS (expected from the September 2027 reference date). Following the EBA opinion of 8 July 2026, institutions may use the IFRS 18-compliant FINREP templates on a voluntary basis from the 31 March 2027 reference period. The NBB opened the FINREP_IFRS18 survey in the OneGate production environment on 28/10/2026 for consolidated and solo FINREP. Source

Official title: FINREP_IFRS18 survey

The facts

Who files
Credit institutions and stockbroking firms in the scope of Circular NBB_2026_18 that choose to use the revised templates; both significant and less significant institutions must tell the NBB whether they will use them. Source
How often
Same reference dates as FINREP (Circular NBB_2026_18). Source
Deadline
For templates in the IFRS 18 module, the reference and remittance dates are the same as for the existing FINREP templates (Circular NBB_2026_18). Source
Format
XBRL-XML, xBRL-CSV. Uploaded to OneGate, domain MBS, using the EBA taxonomy named on the domain page (EBA 4.2 for reference dates from March 2026). xBRL-XML stays accepted, with no end date set, and xBRL-CSV is also possible (14/04/2026 news). The OneGate XBRL protocol (v1.41, April 2026) sets the XML envelope, the xBRL-CSV zip naming convention (for example KBO_0123456789.IND_NBB_MBS_FINREP_FreeText.zip), entity identifiers (KBO or LEI, with .IND or .CON for the level of consolidation) and filing indicators. Access to domain MBS needs an electronic certificate. Source
How it is filed
Filing routes recorded for the NBB: OneGate; NBB Supervision. See how firms file with the NBB.
Status
UpcomingVoluntary use from the 31 March 2027 reference period (Circular NBB_2026_18); the survey was opened in OneGate production on 28/10/2026. Source
Legal basis
Group
Credit institutions and stockbroking firms: capital, liquidity and financial 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/ifrs18 (docs/eba/ifrs18.md). Belgian firms use the EBA's templates and taxonomy. Source

Validation rules

The NBB 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 in the EBA reporting framework (see the EBA entry); OneGate taxonomy checks.

The rules are the EBA's. OneGate also runs the ECB's data quality checks (EGDQ) on supervisory reports; since the 30/09/2019 reference date every failed EBA validation rule or plausibility check on these reports counts as an error in OneGate, so a report cannot be closed until they are cleared or justified (an EBA Q&A for EBA rules, a justification to the supervisor for ECB checks). A report in which 20% or more of the figures are zeros is blocked; 10% to 20% gives a warning.

How they were counted

Not counted here: the EBA's validation rules apply (see eba/ifrs18).

Counts are in the NBB'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 the NBB was found on the pages checked. Source

Official documents (9)

The NBB'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 NBB's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: National Bank of Belgium (https://www.nbb.be). Documents copied here are unchanged and are available free of charge on the NBB's website. The plain-English summaries are Line4's own; the NBB does not endorse this library.

Last checked 11 November 2026.