DNB statistical reporting — BSI, MIR and AnaCredit
DNB collects ECB-coordinated statistical data from every Dutch credit institution, EMI, PI and certain other financial entities — monthly. The headline returns are BSI (Balance Sheet Items), MIR (Monetary Financial Institutions Interest Rate statistics) and the MFI sector-classification dataset. The returns feed the ECB’s monetary-and-financial statistics and underpin monetary-policy analysis across the euro area. This piece walks through what is captured, who files which tables, and how the framework sits next to FINREP and the supervisory returns.
1. What DNB statistical reporting is
DNB operates as the National Central Bank for the Eurosystem statistics framework. The data it collects feeds the ECB’s harmonised monetary-and-financial statistics under Regulation (EU) 1071/2013 and Regulation (EU) 1072/2013 on the balance sheet of the monetary financial-institution sector and on interest-rate statistics. National additions are layered on top under Dutch law.
2. Legal basis
- Regulation (EU) 1071/2013 — ECB BSI statistics regulation
- Regulation (EU) 1072/2013 — ECB MIR statistics regulation
- Regulation (EU) 2016/867 on AnaCredit — for institutions in scope
- DNB reporting policy notices — Dutch operational implementation
- Wet financiële markten BES and related national statistical-collection powers
3. Who files which returns
| Firm type | BSI | MIR | AnaCredit |
|---|---|---|---|
| Credit institution | Full | Full | Full where in scope |
| EMI | Reduced | Where relevant | Where holding credit |
| PI | Reduced | Where relevant | Where holding credit |
| Money market fund | Full (separate MMF taxonomy) | — | — |
| Other MFI sector entities | As designated by DNB | Where applicable | — |
4. Balance Sheet Items (BSI)
BSI captures the balance-sheet positions of monetary financial institutions monthly. For Dutch PSPs:
- Assets — loans, securities, equity, fixed assets, with sector and country breakdowns
- Liabilities — deposits, money market fund shares, debt securities issued, capital
- Counterparty sector classification — using the ECB harmonised sector codes (S.11, S.121, etc.)
- Maturity breakdown — original maturity bands for relevant items
- Currency breakdown — split between euro and foreign currency
5. MIR — interest rate statistics
MIR captures interest rates applied to new and outstanding business — deposit rates, lending rates, by sector and maturity band. For PSPs that do not lend or accept interest-bearing deposits, the relevance is limited. For PSPs that hold customer-deposit-like accounts paying interest, the obligation applies for the relevant subset of business.
6. Cadence and channel
- BSI: monthly, reference date end of month, deadline typically T+15
- MIR: monthly, reference date end of month, deadline typically T+15
- AnaCredit: monthly, see our AnaCredit piece
- Channel: via DNB Digitaal Loket Rapportages (DLR) — XBRL
7. Data quality
8. Where the mapping work concentrates
- Counterparty sectoring — every counterparty must have an ECB sector code; the customer-master integration is the long pole
- Maturity bands — many internal systems track maturity differently from the ECB-required bands
- Currency split — euro vs foreign-currency must be clean
- Inter-MFI reconciliation — claims and liabilities against other MFIs must square across reporters; DNB cross-checks across the sector
9. FAQ
Are EMIs and PIs really in BSI?
EMIs are part of the MFI sector for ECB statistical purposes and file a reduced BSI set. PIs file where designated by DNB based on their classification. Check the current DNB reporting calendar for your specific obligation.
How does BSI differ from FINREP?
FINREP is the EBA-coordinated supervisory financial reporting. BSI is the ECB-coordinated statistical reporting. They share underlying data but feed different analytical frameworks. Both apply for in-scope Dutch PSPs.
What’s the relationship with AnaCredit?
AnaCredit captures granular loan-level data. BSI captures aggregated balance-sheet positions. They feed different analyses; for institutions in both, building a single counterparty master serves both.
How does DNB reconcile across reporters?
DNB runs inter-MFI reconciliation — claims of bank A against bank B should equal liabilities of bank B to bank A, modulo timing. Persistent mismatches trigger inquiry.
Is this mandatory for AISPs?
AISPs do not hold customer funds and typically fall outside the MFI sector for statistical purposes. Confirm with DNB at registration.
What XBRL taxonomy applies?
DNB-published taxonomy aligned with the ECB framework. Versions refresh periodically; track the DNB DLR taxonomy calendar.
10. What to do, today
- Pull the current DNB taxonomy and pin the version against your reporting calendar.
- Build counterparty-sector mapping at source — every customer and counterparty needs an ECB sector code.
- Map maturity bands from internal systems to the ECB-required bands.
- Reconcile BSI against FINREP and audited financials every cycle.
- Run dry submissions before live filings; first-time submissions rarely pass clean.
Related: DNB DLR · AnaCredit for payment firms · FINREP for non-bank PSPs in Spain
