11 mars 2026

The model reports for the prudential reporting as at 31 December 2025 have been updated, after a detailed review by the sector-specific working groups and the working group ‘Model reports’. 

Among other things, modifications have been made to the model reports for the prudential reporting to the NBB, in response to the publication of following circulars:

  • Circular NBB_2025_08 ‘Attentes prudentielles en matière de système de gouvernance’, for the sector of insurance and reinsurance companies (replacing circular NBB_2016_31); and
  • Circular NBB_2025_18 ‘Management committee report on the effectiveness of organisational measures (including those applicable specifically to investment services and activities) and statement on periodic prudential reporting’ for the credit institutions, stockbroking firms, financial services groups and payment and e-money institutions (repealing circular NBB_2011_09 and NBB letter 2015/11 dated 16 November 2015).

The model reports are provided for illustrative purposes only. The accredited auditors will have to use their professional judgement in determining the findings to be highlighted and the conclusions to be expressed to the prudential authorities.

The updated versions, both in “clean” and “track changes”, can be obtained from Veerle Sablon (v.sablon@irefi-iraif.be).  If you would have further questions, do not hesitate to contact her.

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