23 juillet 2026

The model reports for the prudential reporting as at 30 June 2026 have been slightly amended, after a review by the sector-specific working groups and the working group ‘Model reports’.

The modifications to the model reports for prudential reporting to the NBB can be detailed as follows:

  • Preliminary information: in line with the model reports as at 31 December, the updating of the paragraphs with respect to materiality and fraud;
  • Insurance companies: the drafting of separate and dedicated ‘other matters paragraphs’ for internal models and USP; and
  • Payment institutions: the drafting of a free translation of the model report in English.

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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