The most important changes are:
- Chapter 3: Pension Funds now have to report transaction information on securities reported using ISIN-codes. Guidelines have been adjusted.
- Chapter 5: The form, formerly known as PSR-C, has been relabelled AR ‘algemene reserves’ (general reserves).
- Chapter 6: The new P&L forms have been included in the guidelines. Chapter 6 has been completely revised.
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.