Frequently asked questions CFI benchmark

If the entity has foreign positions on its balance sheet, a report must be submitted.

If the entity has been formally liquidated, the order subject to a penalty payment may be withdrawn. In that case, the liquidation must be reported to DNB via benchmark@dnb.nl, with handhaving.rapportages@dnb.nl in cc, using an extract from the Chamber of Commerce.

Only if we do not have a recent email address, you will receive a letter for the CFI benchmark report. For institutions that have previously submitted this reports in our Reporting Service (DLR), we have an email address of a contact person. This person will receive an email about the new reporting obligation. 

We do not grant extensions for the CFI-benchmark. 

The report must be submitted via the Reporting Service (DLR) using eHerkenning. After obtaining eHerkenning, you complete the submission by uploading the Excel file in our Reporting Service.

An accountant is not automatically authorized to sign under corporate law, unless this authority is explicitly stated in the entity’s articles of association. If the accountant believes they are authorized to sign, a copy of the articles must be included with the postal submission. If such authority is not laid down in the articles, a written authorization from a statutory signatory must be provided.

You log in to the Reporting Service (DLR) using eHerkenning. You need to request the 'DNB reports' service from your eHerkenning provider. Your institution can authorize another institution to report on your behalf using eHerkenning through 'chain authorization' or 'management authorization'. 

If it is not clear where the error in the report is, then send both the validation report from the Reporting Service and the submitted Excel input file to benchmark@dnb.nl. 

You can download the Excel input file from the reporting obligation in our Reporting Service, or from our website. 

Amounts must be reported in whole euros. 

A reporting institution whose financial year does not coincide with a calendar year should report on the financial year that ends in the calendar year to which the CFI-benchmark pertains.  

Yes, in our Reporting Service, the reports are available from 2021 onwards. Reports before 2021 are in the former portal eLineBB and are no longer accessible. 

In our Reporting Service, you can reopen any reporting obligation and upload a corrected Excel file. 

A country of counterparty may only appear once on the same form, except on form T01.02 and T02.02, where the combination ‘country of counterparty’ and 'relationship to counterparty' must be unique.  

You may not delete, add, move or rename columns, cells or worksheets or the report will not be accepted. 

Calculations can be added as an attachment in a separate document. 

In this case, the report has been uploaded but not yet submitted. To send the report to DNB, click on the 'submit' button.  

The reporting period pertains to a calendar year. On form TOC, cells B5 and B6, you must specify the calendar year (yyyy-mm-dd) to which the CFI-benchmark relates. 

You must enter the Chamber of Commerce number of the reporting institution in cell B7 on form TOC. 

If the final figures for the relevant year are not yet available, you must submit preliminary figures based on accurate estimates to avoid exceeding the submission deadline. Once the final figures are known and if they significantly differ from the submitted estimates, you should adjust and resubmit the report. 

You need to provide data from the company financial statements. All items on the balance sheet must be included in the report.

DNB generally does not grant extensions once an order subject to a penalty payment has been imposed. It is the entity’s own responsibility to maintain an adequate system for mail handling and internal communication to ensure timely receipt and processing of supervisory correspondence.

DNB sends written confirmations by post once the order has been complied with. Reminder letters are also sent as the end of the grace period approaches. DNB does not issue confirmations by email. The status of the CFI benchmark report can be checked in the Reporting Service (DLR) portal.

If penalty payments have been forfeited, the entity will receive a collection decision from DNB approximately six weeks after the grace period has expired, specifying the number of forfeited penalty payments. If no penalty payments have been forfeited, the entity will receive written confirmation that the order subject to a penalty payment has been complied with.