Digital certification 2020 reports
The submission method via DLR regarding the auditor's report for banks is unchanged compared to last year. The submission of files will continue to take place in the regular manner via DLR using one reporting obligation.
In that one obligation we expect to receive the following 5 files:
1. Auditor's report on the CRDIV data (in XBRL format)
2. Electronic signature for the auditor's report on the CRDIV data (in XML format)
3. Auditor's report on Interest Rate Risk (in PDF format)
4. Result overview document (in Excel format)
5. Audit report (attachment)
It is not permitted to refer only to the audit report in the result overview (see point 4) document. The result overview is accessible via this link or via the index page 'Banks' under 'User documentation'.
The NBA has informed DNB that the auditors will apply COS720 to templates not covered by the certification (*) as of reporting year 2020. For more information, please refer to your external auditor.
The reporting obligations for 2020 can be found under the December 2020 reference period in DLR.
(*) The certification includes COREP OF, COREP LE and FINREP (only the highest level)