DNB Updates Address Reporting and Systemic Risk Buffer Rules for Banks

As part of the recent announcements, DNB

• updated the list of the additional data requests, including semi-recurring and one-off data requests, to banks from DNB and European agencies.
• published additional data quality checks and XBRL-Formula linkbase documents for the third quarter of 2022. The additional data quality checks related to the reference period September 2022 (run from October 01, 2022) have been presented under "User documentation" on Digital Reporting Portal (DLR) for banks. In line with previous periods, the document only concerns the data quality checks that are valid for the mentioned reference period. The document contains additional information on additional data quality checks that are run in XBRL. For each entry point for which additional data quality checks are defined, there is a separate XBRL-Formula linkbase file and the filename is in accordance with the relevant entry point.
• intends to reciprocate the macro-prudential measures by the National Bank of Belgium and the German Federal Financial Supervisory Authority to prevent the materialization of negative cross-border effects in the form of leakages and regulatory arbitrage. The Belgian measure comprises a 9% systemic risk buffer rate on all internal ratings-based retail exposures to natural persons that are secured by residential immovable property located in Belgium whereas the German measure comprises a 2% systemic risk buffer on all exposures (that is, retail and non-retail exposures) to natural and legal persons that are secured by residential real estate located in Germany. The measures would be applicable to the relevant exposures of branches of Dutch credit institutions in Belgium or Germany and to relevant cross-border exposures of Dutch credit institutions to Belgium or Germany. The Belgian measure becomes binding when credit institutions’ relevant sectoral exposures through branches and direct cross-border exposures exceed an institution-specific threshold of EUR 2 billion whereas the German measure becomes binding when credit institutions’ relevant sectoral exposures through branches and direct cross-border exposures exceed the threshold is of EUR 10 billion. Both measures are applicable under Article 133 of the Capital Requirements Directive (CRD or 2013/36/EU).

Related Links

• Updated Additional Data Requests (PDF)
• Notification on Additional Data Quality Checks
• DLR User Documentation
• Consultation on Reciprocation of Belgian Systemic Risk Buffer
• Consultation on Reciprocation of German Systemic Risk Buffer

Keywords: Europe, Netherlands, Banking, Reporting, IRB Approach, RRE, CRE, Basel, Regulatory Capital, Systemic Risk Buffer, CRD, DNB