In the Netherlands, the XBRL standard has become an essential part of the strategy for filing business reports. The Netherlands Bank ( DNB) and the Standard Business Reporting ( SBR) are the key designers of Netherlands XBRL taxonomies.
On the one hand, the DNB uses XBRL (and also XML) for most types of financial “ rapportage”. Banks, Insurers, Investment firms and fund managers, Payment institutions and Electronic money institutions, Payment processing service providers, Pension Funds, Trust Offices and Premium pension institutions, all have to deliver filings in XBRL format. Arevio Dutch edition accommodates today the following rapportages:
| Balance Sheet Items ( BSI) !! December 2018 !!|| Financial reporting for investment funds and fund managers ( FBO) !! May 2018 !!|
| MFI Interest Rates ( MIR) !! December 2018 !!|| FTK reporting for pension funds !! September 2018 !!|
| Country Risk ( Form 8023, BIS CBS) !! June 2018 !!|
Verzekeraars Nationale Staten (VNS-JR)
|National OTC derivatives|||
Whereas the SBR is a brilliant initiative underpinned by a mix of public and private institutions. It produced and maintains the Dutch Taxonomy, which is the ‘dictionary’ defining data you need to shape the mandatory legal rapportages. These are architected in a logical way and produced at various moments of the year, depending on the types of business and legal directives.