No, given the nature of the information in these statements, DNB does not expect external auditors to also audit statements that are not subject to the certification requirement (specified in Annex 7 to the Regulation on Statements of Financial Undertakings under the Wft 2011). The Royal Netherlands Institute of Chartered Accountants (Koninklijke Nederlandse Beroepsorganisatie van Accountants – NBA) has drawn up examples for these statements. The external auditor can add an Annex to the independent auditor's report to specify which statements are subject to the certification requirement. The NBA also drew up an addendum to NBA Alert 40, which describes among other things the logistics process for independent auditor's reports on statements that are submitted to DNB in XBRL.
DNB uses XBRL for most of the prudential reporting templates of banks and insurers. XBRL files for submission that must be accompanied by an independent auditor's report pursuant to Section 3:72(7) of the Wft may include statements that are not subject to the certification requirement. This Q&A document explains that we do not expect external auditors to also audit statements that are not subject to the certification requirement.