Certification 2021 reports

The submission deadline for the audit certification 2021 is 30 June 2022. The scope is unchanged compared to last year, which means that the following reports needs to be certified: COREP OF, COREP LE, FINREP (only the highest level) and interest rate risk. Following the audit certification for reference year 2020, we have a number of points for attention:

1. Hashcode for interest rate risk. As of this year banks must provide a hashcode for their interest rate risk report, the same as for their COREP and FINREP reports. A (signed) copy of the report is not sufficient.
2. Completeness of the reporting obligation, which consists of the following five documents:
   a. Auditor's report on the CRDIV data (in XBRL format)
   b. Electronic signature for the auditor's report on the CRDIV data (in XML format)
   c. Auditor's report on Interest Rate Risk (in PDF format)
   d. Result overview document (in Excel format)
   e. Audit report (attachment)
3. Additional Excel report (Result overview, see point 2d). This Excel template should be filled in completely and should be in line with match the audit report, in particular for materiality. Only a reference to the audit report is not allowed.
   a. COREP: Applied materiality % Change in Common Equity Tier 1 ratio
   b. COREP: Overall materiality(€)
   c. FINREP: % Of profit before tax
   d. FINREP: Overall materiality(€)

The reporting obligation for the audit certification 2021 can be found under reference period 31 December 2021 in DLR