DNB published several reporting updates, along with an updated list of additional data requests for banks. The updated and new data requests, which have been highlighted with the word "UPDATE" or “NEW” in red, include semi-recurring as well as ad hoc data requests to banks from DNB and European agencies. DNB notified that a new version of the file "Required templates and filing indicators DPM 3.0" has been made available. In the new version, DNB has indicated the templates that are mandatory, not allowed, or optional and with which value a filing indicator should be included in the XBRL report.
The new version includes new modules on "COREP FRTB," G-SII, Remuneration, and Remuneration High Earners. In addition, new templates on credit risk, counterparty credit risk, and non-performing exposures have been added to the COREP OF module while new templates on leverage ratio volatility have been added to the COREP LR module. This version also includes changes to Asset Encumbrance, Large Exposures, SBP CR, NSFR, and ALMM modules. Additionally, DNB notified that the Remuneration Benchmarking and the Remuneration High Earners reporting obligations (reference date December 2020) are not yet available in Digital Reporting Portal (or DLR) as of June 01, 2021. The implementation of the last adjustments from EBA require more time. The reporting obligations will be available in DLR as soon as possible. The reporting deadline remains unchanged and is June 30, 2021. These reports will be requested via XBRL. Some of the banks within the scope of Remuneration High Earners are required to simultaneously submit the "Remuneration Surveys—Identified Staff" (reference date December 2020), a report that is available in DLR as of June 01, 2021. The reporting deadline for this report is June 30, 2021.
- Notification on Templates and Filing Indicators
- Templates and Filing Indicators (XLSX)
- Notification on Remuneration Reporting Obligations
- Remuneration Surveys—Identified Staff (XLSX)
- Update on Additional Data Requests
- Overview of Additional Data Requests
Keywords: Europe, Netherlands, Banking, Reporting, Remuneration, DPM 3.0, XBRL, COREP, Large Exposures, Credit Risk, DNB
Scott is a Director in the Regulatory and Accounting Solutions team responsible for providing accounting expertise across solutions, products, and services offered by Moody’s Analytics in the US. He has over 15 years of experience leading auditing, consulting and accounting policy initiatives for financial institutions.
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