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In forceInsurers: Belgian GAAP accounts and statistics (national)Last checked 11 November 2026

Belgian GAAP annual accounts and statistics (CPA New Reporting, BGAAP)

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

The insurer's Belgian GAAP annual accounts and related statistical reports ('New Reporting') sent through OneGate domain CPA: annual account, Eurostat data, life and non-life statistics (Belgian and foreign business), permanent inventory and social balance; Article 276 undertakings also report covering assets and equalisation. Variants for different populations are recorded as one return. Source

Official title: New Reporting - BGAAP reports in domain CPA

The facts

Who files
Belgian insurers and branches of non-EEA insurers (section I of Annex 3 to NBB_2026_01) and Article 276 undertakings (section IV). Source
How often
Annual. Source
Deadline
Three weeks before the general meeting and at the latest 30 April (30 April 2026 for the 2025 accounts). Source
Format
XML. OneGate domain CPA; XML following the XML implementation guide (version 1.5) and the New Reporting data dictionary (version 1.5) on the Dutch CPA page. 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: Belgian GAAP accounts and statistics (national)

Templates (10)

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

  • BGAAP annual account (ANNUAL_ACCOUNT)
  • BGAAP Eurostat (EUROSTAT)
  • BGAAP life, foreign business (LIFE_FOREIGN)
  • BGAAP life (LIFE_NORMAL)
  • BGAAP non-life, foreign business (NON_LIFE_FOREIGN)
  • BGAAP non-life (NON_LIFE_NORMAL)
  • BGAAP permanent inventory (PERMANENT_INVENTORY)
  • BGAAP social balance (SOCIAL_BALANCE)
  • BGAAP covering assets (Article 276 undertakings) (COVERING_ASSETS)
  • BGAAP equalisation (Article 276 undertakings) (EQUALIZATION)

OneGate report codes listed in Annex 3 to NBB_2026_01; the content of each report is in the data dictionary. 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: Word and Excel lists of validation tests, and a PDF of tests between the Solvency II reporting and the annual accounts.

The rules, on nbb.be

How they were counted

Not counted: the CPA page links the validation tests for annual accounts, solvency margin and covering values and the life and non-life statistics as .doc and .xls files that robots.txt does not allow to be read; the Solvency II versus annual accounts tests (validatietests.pdf) were not counted.

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 (6)

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.