In the Netherlands, XBRL standard is a part of the strategy for the business reporting implementation. The Netherlands Bank ( DNB) and the Standard Business Reporting ( SBR) are the key designers of the Dutch XBRL taxonomies.

  • The DNB uses XBRL standard and XML standard depending on the type of financial "rapportage". Investment firms, credit institutions, monetary institutions, pension funds, premium pension institutions and insurers have to deliver filings in XBRL format. The types of filings depend on DNB’s authorized statuses.
  • The SBR specifies which types of report are relevant for micro, small, medium and large companies; here are the concerned public organizations:
Belastingdienst ( BD)Binnenlandse Zaken ( BZK)Centraal Bureau voor de Statistiek ( CBS)
Economische Zaken ( EZ)International Accounting Standards Board ( IASB)Kamer van Koophandel ( KvK)
Onderwijs, Cultuur en Wetenschap ( OCW)Raad voor de Jaarverslaggeving ( RJ)Veiligheid en Justitie ( VenJ)

In addition of DNB and SBR reporting, 

  • banks have to implement the Capital Requirement Directive ( CRD IV) and Single Resolution Board ( SRB) reporting;
  • insurance companies have to implement Solvency II and Verzekeraars Nationale Staten ( VNS-JR) reporting;
  • pension funds have to implement the Institutions for Occupational Retirement Provision Directive ( IORP II) reporting.

Arelle® Acsone Edition offers a common solution whatever the XBRL taxonomy, whatever the XBRL reporting. The solution allows the drafting, the displaying and the validation of any XBRL reports. Included Excel support drastically facilitates the encoding. Icing on the cake, it works for any kind of presentation even for inline XBRL (iXBRL)

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