Certification 2024 reports

Each year, by the end of June at the latest, the auditor’s certification must be reported for the previous year. The reports falling under the certification include COREP OF, COREP LE, and FINREP (only at the highest level). For all banks, the national Interest Rate Risk report, which has been discontinued as of December 2023 (for significant institutions) or December 2024 (for less significant banks), no longer falls under the scope of certification via the ‘Agreed Upon Procedure’. The new ITS IRRBB report, applicable from September 2024, is excluded from the upcoming certification of annual financial reports. DNB will still deliberate on the scope of reports belonging to certification for the subsequent annual rounds. See also the news article Changes in IRRBB reporting banks | De Nederlandsche Bank

The obligation for certification for 2024 will be visible in My DNB under the reference period of December 31, 2024. The obligation will then consist of submitting four files:

1. Auditor’s statement on the CRD data (in xbrl format)
2. Electronic signature for the auditor’s statement on the CRD data (in xml format)
3. Result overview document (in Excel format)
4. Audit report (as an attachment)

Regarding the Result overview in point c above, we request your attention to the complete and correct filling out of this additional Excel request. This must align with the audit report, particularly concerning materiality. Simply referring to the audit report is not allowed.

Materiality should be indicated as follows:

1. COREP: Applied materiality % Change in Common Equity Tier 1 ratio
2. COREP: Overall materiality (€)
3. FINREP: % Of profit before tax
4. FINREP: Overall materiality (€)

Questions about this can be sent to supervisory_data_requests@dnb.nl.