02-10-2025 DNB publishes update MESREP taxonomy version 4.0.0

DNB has published an update of the MESREP taxonomy, version 4.0.0. This taxonomy version applies to reporting periods from (i.e. figures for) 2026.

Under User documentation MESREP taxonomy version 4.0.0 you will find this entire taxonomy package including release notes, as well as other user documentation.

The changes and their materiality vary by reporting profile. The most significant change concerns the reporting frequency for investment funds. For balance sheet forms, the frequency will change from quarterly to monthly, and several forms will include additional item breakdowns.
In addition, many warning validation rules have been made blocking for all profiles.
More information about these changes can be found in a separate overview (Excel file) of all changes compared to the previous version (3.0.0), see also the previously published news item about this.

You will also find here the new version of the Manual (version 4.0), which has been adapted to the new taxonomy and contains amended reporting instructions for pension provisions of pension funds as a result of the Future Pensions Act (Wet toezicht pensioenen) (see the table under version management for all amendments).

The 'DNB MES Excel templates 4.0.0' (Excel input templates) have not yet been published to prevent them from being used earlier for submitting the reports. They will be published in February 2026.

The forms are also in the 'DNB MES DPM Dictionary And Annotated Templates 4.0.0' file, albeit in different form, and in Excel form in the above-mentioned overview of changes.