DNB Publishes Reporting Updates and Recommendation on Dividend Payouts
DNB, the central bank of Netherlands, published several reporting updates, along with an updated list of additional data requests for banks. The updated data requests, which have been highlighted with the word "UPDATE" in red, include semi-recurring as well as ad hoc data requests to banks from DNB and European agencies. DNB notified that an updated version of the file "Required templates and filing indicators” for DPM 3.0 has been made available. In the updated version, DNB has indicated the templates that are mandatory, not allowed, or optional. For the COREP OF module, DNB indicated with which value a filing indicator should be included in the XBRL report.
Additionally, to maintain consistency with the EBA regulation, DNB has removed the validation rules, which EBA had deactivated validation rules (53 rules) in June 2021. DNB also decided not to extend dividend payout restrictions beyond September 2021 for the less significant credit institutions, which it directly supervises. This decision from DNB follows the ECB decision to not extend the recommendation for all banks to limit dividends beyond September 2021. Once the current recommendation expires, supervisors will return to the pre-pandemic way of assessing banks’ capital and dividend plans in the context of the normal supervisory cycle. However, DNB highlights that banks should remain prudent when deciding on dividends and share buybacks, carefully considering the sustainability of their business models.
Related Links
- Update on Additional Data Requests
- Overview of Additional Data Requests (PDF)
- Notification on Templates and Filing Indicators
- Templates and Filing Indicators (XLSX)
- Notification on Validation Rules
- Notification on Dividend Distribution
Keywords: Europe, Netherlands, Banking, Reporting, DPM 3.0, COREP, Credit Risk, Dividend Distribution, COVID-19, Regulatory Capital, Validation Rules, Basel, EBA, ECB, DNB
Featured Experts

María Cañamero
Skilled market researcher; growth strategist; successful go-to-market campaign developer

Nicolas Degruson
Works with financial institutions, regulatory experts, business analysts, product managers, and software engineers to drive regulatory solutions across the globe.

Nick Jessop
Scenario modeling expert; risk management specialist; quantitative financial modeler
Next Article
HKMA Issues Multiple Regulatory Updates in July 2022Related Articles
US Agencies Issue Several Regulatory and Reporting Updates
The Board of Governors of the Federal Reserve System (FED) adopted the final rule on Adjustable Interest Rate (LIBOR) Act.
ECB Issues Multiple Reports and Regulatory Updates for Banks
The European Central Bank (ECB) published an updated list of supervised entities, a report on the supervision of less significant institutions (LSIs), a statement on macro-prudential policy.
HKMA Keeps List of D-SIBs Unchanged, Makes Other Announcements
The Hong Kong Monetary Authority (HKMA) published a circular on the prudential treatment of crypto-asset exposures, an update on the status of transition to new interest rate benchmarks.
EU Issues FAQs on Taxonomy Regulation, Rules Under CRD, FICOD and SFDR
The European Commission (EC) adopted the standards addressing supervisory reporting of risk concentrations and intra-group transactions, benchmarking of internal approaches, and authorization of credit institutions.
CBIRC Revises Measures on Corporate Governance Supervision
The China Banking and Insurance Regulatory Commission (CBIRC) issued rules to manage the risk of off-balance sheet business of commercial banks and rules on corporate governance of financial institutions.
HKMA Publications Address Sustainability Issues in Financial Sector
The Hong Kong Monetary Authority (HKMA) made announcements to address sustainability issues in the financial sector.
EBA Updates Address Basel and NPL Requirements for Banks
The European Banking Authority (EBA) published regulatory standards on identification of a group of connected clients (GCC) as well as updated the lists of identified financial conglomerates.
ESMA Publishes 2022 ESEF XBRL Taxonomy and Conformance Suite
The General Board of the European Systemic Risk Board (ESRB), at its December meeting, issued an updated risk assessment via the quarterly risk dashboard and held discussions on key policy priorities to address the systemic risks in the European Union.
FCA Sets up ESG Committee, Imposes Penalties, and Issues Other Updates
The Financial Conduct Authority (FCA) is seeking comments, until December 21, 2022, on the draft guidance for firms to support existing mortgage borrowers.
FSB Reports Assess NBFI Sector and Progress on LIBOR Transition
The Financial Stability Board (FSB) published a report that assesses progress on the transition from the Interbank Offered Rates, or IBORs, to overnight risk-free rates as well as a report that assesses global trends in the non-bank financial intermediation (NBFI) sector.