The most important changes are:
- Integrated for all profiles: there are no longer separate handbooks for the quarterly (VRK) and the monthly (VRM) profiles. Now, all profiles are integrated in one handbook.
- New structure: to make the everyday use of the handbook more practical, the new handbook is structured per form. In the past, the handbook was structured per report which led to repetitions in the handbook.
- Terminology: some parts of the handbook have been updated to better suit the usual terminology in the insurance business.
- Derivatives: the explanation of derivatives has been extended. Extensive examples have been added to clarify the reporting requirements.
- New forms for Profit and Loss: as announced earlier the new P&L-form apply from Q1 2011 onwards. The guidelines for these new forms have been included in the handbook.
For now, the handbook is only available in Dutch.
If you have any questions concerning the new guidelines, please contact your regular contact at DNB.