Line4

In forceInsurers: auditor reports (national)Last checked 11 November 2026

Accredited statutory auditor reports, insurers (Com.1 to Com.14)

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

The reports the accredited statutory auditor of an insurer or insurance group sends to the NBB: reviews and audits of the Solvency II periodic statements, the report to the general meeting, audit plan, reports to the audit committee, internal control assessment, statement on special mechanisms and others. Legal framework: Articles 330 to 337 and 422 to 430 of the Act of 13 March 2016 and Circular 2017_20 on the auditors' duty of cooperation. Source

Official title: Rapports attendus du commissaire agréé

The facts

Who files
Accredited statutory auditors of Belgian insurers, of Belgian insurance groups and of Article 276 undertakings (Annex 2 to NBB_2026_01). Source
How often
Mostly annual; some on request or permanent. Source
Deadline
Com.1: 1 September 2026 (group 13 October 2026). Com.2, Com.5, Com.6, Com.8 and Com.10: 20 May 2026 (group 1 July 2026). Com.3: three weeks before the general meeting. Com.4: 30 September 2026. Source
Format
PDF. Through NBB Supervision. 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
Insurers: auditor reports (national)

Templates (13)

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

  • Limited review report (with confirmation) on the Solvency II periodic statements at 30 June (Com.1)
  • Audit report (with confirmation) on the Solvency II periodic statements at 31 December (Com.2)
  • Report to the ordinary general meeting (Com.3)
  • Audit plan and preliminary information on the control assignments (Com.4)
  • Report(s) to the audit committee (Com.5)
  • Detailed report (rapport circonstancié) (Com.6)
  • Report on the assessment of internal control (Com.8)
  • Detailed report on Article 4 of Directive 2009/138/EC (Article 276 undertakings) (Com.9)
  • Annual statement on special mechanisms (Com.10)
  • Communication on the auditor's signalling function (Com.11)
  • Management letter(s) (Com.12)
  • Auditor's report(s) under the Code of companies and associations (Com.13)
  • Special report(s) at the request of the supervisor (Com.14)

Reports listed in Annex 2 to NBB_2026_01 (names translated from French); no templates are given. Source

Validation rules

No published validation rules were found for this return. Source

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 (3)

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.