Certification 2025 reports

By 30 June 2026 at the latest, banks are required to report the auditor’s certification to DNB for the preceding year. The certification for 2025 relates to the following reports: COREP OF, COREP LE and FINREP (highest level only).

This year also the Agreed Upon Procedure (AUP) for IRRBB forms part of the certification. The IRRBB template is based on the European ITS requirements. Discussions are still ongoing regarding the work for the AUP procedures. Further information regarding any consequences for the IRRBB AUP report submission deadline will be communicated in due course.

The reporting obligation for certification is visible in the DNB Portal under “Digitale handtekening + accountantsverklaring”, with reference date 31 December 2025 ¹.

Files to be submitted

The obligation for certification for 2025 consists of submitting the following five files:

1. Auditor’s statement on the CRD data to be certified (XBRL format)
2. Electronic signature for the auditor’s statement on the CRD data to be certified (XML format)
3. AUP report for IRRBB (readable PDF format)
4. Result overview document (Excel format)
5. Audit report (as an attachment)

Changes to the Result overview

The Result overview Excel template has been updated for the certification for 2025 and can be downloaded under ’User documentation’. Institutions should use this new version for the certification for 2025.

The Result overview must provide a complete, accurate and stand alone overview of all findings and observations included in the audit report. Merely referring to the audit report is not sufficient.

The bank is responsible for submitting the Result overview to DNB. Involvement of the auditor in the preparation of the Result overview is highly appreciated to ensure completeness, accuracy and consistency with the audit report.

The main changes to the Result overview document compared to last year are:

• Internal control observations
  Addition of a separate table on a dedicated Excel worksheet for internal control observations, including associated aspects to be specified such as categorisation, root cause, status and mitigating actions.
• Audit findings
  Update of the audit findings table by adding the impact size of the finding, the data point to which the finding relates, and an explicit field for comments regarding materiality.
• Materiality thresholds for COREP and FINREP
  Adjustment of the information to better align with the materiality thresholds applied in practice.
• Reporting versions
  Insight into the reporting version with which the certification process was started and the version that was ultimately signed off.
• Involvement of the external auditor
  Clarification of the involvement of the external auditor in preparing the Result overview document. The template specifies which information is obtained from the external auditor and which information is reported by the bank itself, in addition to the information provided by the external auditor.

Finally, we would like to emphasise that all attached reports, including the audit report and the IRRBB AUP report, must be submitted as readable PDF files (not scanned documents).

Questions

For questions regarding the certification, institutions may contact: supervisory_data_requests@dnb.nl

_{1 For banks with a non-calendar financial year, a different reference date for certification also applies.}