New version Insuers National Specific Templates Taxonomie 3.1.0

On 11 May, De Nederlandsche Bank (DNB) published a new version (3.1.0) of the National Reporting taxonomy. In this version, templates for health insurers have been adjusted in line with the consultation and the agreements with Zorgverzekeraars Nederland. For more information, see: Outcome of consultation Logfile national reporting state healthcare | De Nederlandsche Bank.

These amended templates will enter into force from financial year 2026 (reference date 31 December 2026).

For all insurers, the National Reporting templates must be submitted using version 3.1.0 from this reporting period onwards, even if the amended templates are not applicable. This applies to all entry points: annual reporting {VNS-JR}, Business Model Analysis Life {BMAL}, Business Model Analysis Non-life {BMAS}, Business Model Analysis Health {BMAZ}, Business Model Analysis Reinsurer {BMAH}, Capital Generation Life Insurers {KGL}, UFR LTG annual reporting {UFR-JR}, UFR LTG quarterly reporting {UFR-KW}.

The changes relate to the annual reporting and include:

• Reporting the received and (not yet) received Health Insurance Equalisation Contribution (Zvw) on both an ex-ante and ex-post basis in template T1A via a closed z-axis.
• Technical provisions for non-life basic health insurance, excluding ex-post, in template T1B.
• Addition of explicit premium surcharges and discounts for basic health insurance in template T1D.

The new version of this taxonomy has been prepared for reporting in xBRL-CSV, but remains compatible with the existing xBRL-XML format. Both formats can therefore be submitted. In addition, an Excel conversion module will remain available for all templates via My DNB – Reports, which converts reports into XBRL. This is unchanged compared to the current reporting process.

With the introduction of xBRL-CSV, the way in which De Nederlandsche Bank (DNB) validates Filing Indicators will change. See this message for more information.

For xBRL-CSV submissions, the EBA-CSV Filing Rules will apply. These Filing Rules can be found here: EBA Filing Rules.

All specifications of the National Reporting are available at: Insurers (dnb.nl). The taxonomy and template files can be downloaded under the section “National Reporting – Specifications”.