21-01-2011 Update Handbook DRA Pension Funds Reports

The guidelines for the DRA-reports for Pension Funds have been updated (new version 1.1 2011). The updated handbook applies to all reports concerning reporting year 2011. I.e. the first report the new guidelines apply to is the report on January 2011 (deadline February 21st 2011). The reports on reporting year 2010 which have to be submitted in 2011 still use the 1.0 (2010) version of the guidelines.

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.