Prudential reporting (Finrep/Corep).
Payment institutions (PIs) and e-money institutions (EMIs) periodically submit prudential reports to DNB — financial positions (FINREP-style) and own funds/solvency (COREP-style). The basis lies in PSD2/EMD2 and the Wft (including Art. 3:53 and 3:57) and the Bpr. Note: this national DNB regime for PIs/EMIs differs from the full EBA CRR banking framework, which applies only where an entity is a CRR credit institution. Below: who reports what, through which channels and with which points of attention.
Status · last updated 7 October 2026.
What we do for you.
Three ways we help you with FINREP and COREP.
Which FINREP, COREP and DNB reports apply to your institution, when, and how to organise submission via the DNB portal.
Support with completing the templates and reconciling them with the accounts and own funds.
Restating earlier reports and answering DNB’s questions on your figures.
Frequently asked questions.
What are FINREP and COREP for payment and e-money institutions?
FINREP (financial reporting) covers the financial position — balance sheet, results and related data; COREP (common reporting) covers own funds, regulatory capital and solvency. For PIs and EMIs this is the national DNB reporting regime grounded in PSD2/EMD2 and the Wft, not the full EBA CRR banking framework (Implementing Regulation (EU) 2024/3117, which has replaced ITS 2021/451 since 2025). The latter applies only where an entity is a CRR credit institution.
Who must report and how often?
Licensed payment institutions and e-money institutions report periodically to DNB. The prudential reporting manual for EMIs & PIs and the DNB reporting calendar determine the applicable profile and submission deadlines — typically with reference dates linked to two periods (up to 30 June and up to 31 December). The exact profile (consolidated/individual, GAAP/IFRS) and frequency depend on the institution.
How much own funds must be held?
Besides initial capital (EUR 20k–125k for payment services depending on the service; EUR 350k for e-money), a continuous own-funds requirement applies. Regulatory capital is calculated under one of methods A, B or C (Bpr / Art. 3:53–3:57 Wft); for e-money an additional requirement applies based on average outstanding e-money. The chosen method is business-model dependent and must be substantiated.
Through which channels and templates is data submitted?
Submission runs through DNB’s Digital Reporting Portal (DLR), using the FBO templates (PSP consolidated/individual × GAAP/IFRS) in their current version. DNB publishes a DLR manual, a prudential reporting manual and a flowchart for the applicable reporting profile. Always use the most recent version of the manual and templates.
What are common data-quality points of attention?
DNB periodically publishes data-quality points of attention. Recurring themes are consistency between templates, correct allocation of items and proper treatment of safeguarded client funds. DNB has, for example, clarified (Q3 2025) how client funds count under gross commission income and how their consolidation works. Reconcile internal figures to the financial statements and document choices.
What changes with PSD3/PSR?
PSD3 (directive) and PSR (regulation) will replace PSD2 and are expected to also affect own-funds and reporting requirements for PIs and EMIs. The application date is not yet final. Follow developments via our PSD3 & PSR knowledge area; the current framework continues to apply until the application date.
When does the full EBA banking framework (CRR) apply?
Only where an entity is a CRR credit institution. Then the EBA banking framework applies: CRR/CRR3 (Regulation 575/2013 + 2024/1623, Art. 430), the supervisory reporting ITS (Implementing Regulation (EU) 2021/451, COREP/FINREP annexes), the ECB Regulation (EU) 2015/534 and the current EBA Reporting Framework release. For pure PIs and EMIs this does not apply directly.
How does DORA reporting relate to FINREP/COREP?
They are separate tracks requiring the same discipline. Alongside prudential reporting, institutions submit the annual DORA register of information on ICT contracts and report major ICT incidents through a dedicated channel. The data-quality requirements (identifiers, consistency, timeliness) are comparable — firms with a tight FINREP/COREP process can piggyback DORA reporting on it.
What happens if you file late or incorrectly?
The validation rules are strict: one field in the wrong format can cause the entire submission to be rejected, requiring a full re-submission. Structurally late or incorrect reporting triggers DNB follow-up, a remediation deadline and, if needed, formal measures — and just as importantly, it damages the supervisory relationship. Validate against the current taxonomy before submitting.
How do you build a reporting process that never misses a deadline?
Four elements: a reporting calendar with internal deadlines well before the statutory ones, clear data ownership per template, a four-eyes check reconciling figures with the accounting records, and technical validation (XBRL/taxonomy) before submission. Document the process so it does not depend on one person.