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

Periodic reporting scheme of electronic money institutions (ELMI)

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

The periodic financial and solvency reporting of electronic money institutions under Article 197 §2 of the Act of 11 March 2018, with the same structure as the payment institution scheme (balance sheet, income statement, client funds, payment figures, cross-border activity, safeguarding, own funds and foreign exchange). Circular NBB_2025_22 replaces NBB_2019_10 from 1 January 2026. Source

Official title: Circulaire NBB_2025_22 relative au schéma de reporting périodique des établissements de monnaie électronique

The facts

Who files
Electronic money institutions (Article 2, 73°) and limited electronic money institutions (Article 2, 74°) of the Act of 11 March 2018. Source
How often
Quarterly, except the appropriation account (1.3), payment initiation and account information statistics (1.5.4), professional indemnity cover (1.5.5) and cross-border activity (1.6), which are annual; the notes to the annual accounts are sent yearly. Source
Deadline
At the latest on the first working day of the second calendar month after the reporting date; notes to the annual accounts fifteen days before the general meeting. First report under the new circular by 30 April 2026. Source
Format
XML, CSV, Web form. OneGate domain MBS (report ELMI from 2026-03-01): manual entry, XML or CSV import per form, or XML upload, following the PI and ELMI protocol (v3.0); amounts in euros. Source
How it is filed
Filing routes recorded for the NBB: OneGate; NBB Supervision. See how firms file with the NBB.
Status
In force
Legal basis
Group
Payment and e-money institutions: periodic reporting (national)

Templates (26)

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

  • Balance sheet after appropriation (A) (1.1.A)
  • Balance sheet after appropriation (B) (1.1.B)
  • Income statement (1.2)
  • Appropriation account (annual) (1.3)
  • Third-party funds held and shown on the balance sheet (1.4)
  • Amount of transactions (EUR) (1.5.1)
  • Number of transactions (1.5.2)
  • Payment initiation and account information services (annual) (1.5.4)
  • Minimum amount of professional indemnity insurance or comparable guarantee (annual) (1.5.5)
  • Foreign payment services provided under freedom to provide services (annual) (1.6.1)
  • Foreign payment services via a foreign network of established agents (annual) (1.6.2)
  • Foreign payment services via a foreign network of agents under freedom to provide services (annual) (1.6.3)
  • Foreign payment services via an EU branch (annual) (1.6.4)
  • Total foreign payment services (annual) (1.6.5)
  • Detail of payment transactions in Belgium (annual) (1.6.6)
  • Segregated accounts holding client funds (1.7.1)
Show all 26 templates
  • Non-segregated accounts used to process client funds (1.7.2)
  • Approved money market funds safeguarding client funds (1.7.3)
  • Secure, liquid low-risk assets safeguarding client funds (1.7.4)
  • Insurance, guarantee or surety safeguarding client funds (1.7.5)
  • Total client funds held and attestations and conditions (1.7.6)
  • Solvency: own funds (2.1)
  • Solvency: data on required own funds (2.2)
  • Foreign exchange transactions: purchases (3.1)
  • Foreign exchange transactions: sales (3.2)
  • Overall statement of foreign exchange transactions (3.3)

Report states listed in Part 1 of the circular (e-money institutions; names translated from French). Limited e-money institutions (Part 2) report a reduced set. Source

Validation rules

The NBB publishes the checks it runs on this return. They could not be counted from the published material. They are written for people to read; software cannot run them as published. Source

How they are written: Excel rules file linked on the MBS XML page (not read).

The OneGate protocol for PI and ELMI gives an absolute tolerance of EUR 1,000 when applying the validation rules (except for percentages). The rules files on the MBS XML page are Excel files that could not be read.

The rules, on nbb.be

How they were counted

Not counted: the rules file (elmi_v09.xlsx) could not be read (robots.txt disallows .xlsx).

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.