The purpose of this decree is to implement Articles 89 and 90 of the Capital Requirements Directive (CRD IV). Under Article 89 of the CRD IV, banks and investment firms within the meaning of the Investment Firms Directive (IFD) and investment firms under the Capital Requirements Regulation (CRR) must publicly disclose on an annual basis information about their activities, revenues, number of employees, profits or loss and taxes, specified for each of the countries in which they operate. Under Article 90 of the CRD IV, banks and investment firms within the meaning of the IFD and investment firms under the CRR must disclose in their annual report the realised return on assets.
For the sake of clarity, the rules for banks and investment firms have been combined in a single decree. The disclosure requirements apply to all banks and investment firms having their registered office in the Netherlands.
13 August 2026
News item supervision
DNB extends the period during which it will not prioritise supervisory and enforcement action in relation to the boundary between the banking book and the trading book.
Read more DNB extends non-enforcement period for boundary between banking book and trading book
17 July 2026
News item supervision
Europe faces historic investment challenges, in which banks will play an important financing role. Prudential requirements strengthen banks’ resilience, without posing a major obstacle to their financing. Unlocking more private finance requires better risk-sharing and deeper financial integration.
Read more Prudential rules do not hinder bank financing for EU priorities
16 July 2026
News item supervision
Following last year’s successful event, De Nederlandsche Bank (DNB) will again host an Inhouse Day for AML/CFT professionals in the Dutch banking sector. The event is designed to encourage dialogue and provide further insight into DNB’s AML/CFT supervision.
Read more DNB Inhouse Day for the Dutch banking sector: financial crime supervision
15 July 2026
News item supervision
Dutch insurers and pension funds are investing more and more in private assets, such as private equity and private credit. By 2025, they had a combined total of €276 billion worth of these investments on their books.
Read more Dutch insurers and pension funds have been investing more in private assets in recent years