On 1 August 2014, the Rbb 2011 was replaced by the Rbb 2014, further to CRD IV. With the amendments to the Rbb, DNB has now implemented the CRD IV regulations with respect to sound remuneration policies for the majority of Dutch financial institutions.
The capping of variable remuneration in relation to fixed remuneration is not covered by the Rbb 2014, however: this rule has been statutorily embedded in the Wft  since 1 August 2014 by the Act Implementing the Capital Requirements Directive and Regulation (Implementatiewet richtlijn en verordening kapitaalvereisten) .
The Rbb 2014 contains rules relating to:
- the way policies on remuneration of financial undertakings are drawn up, adopted or approved, implemented, evaluated and modified;
- the way remuneration components and structures are set up and the way a firm controls/mitigates risks arising from its remuneration policy and the implementation thereof; and
- the content, disclosure and implementation of an institution’s remuneration policy.
The amendments to the Rbb 2014 compared to the Rbb 2011 mainly concern an expansion of the ban on guaranteed bonuses (Section 15) and of the penalty and reclaim arrangements (Section 22).
The draft regulation was under consultation from January to March 2014. The responses to this consultation were taken into account in drafting the final Rbb 2014. The feedback table shows whether the comments and suggestions made were incorporated into the regulation. For those comments and suggestions that have not been incorporated, an explanation of the reason why is included.
The scope of the Rbb 2014 includes investment firms, clearing institutions, special purpose reinsurance vehicles, banks, premium-based pension providers and insurance companies.
Pension funds fall outside the scope of the regulation. Section 21a of the Pension Fund (Financial Assessment Framework) Decree lays down the obligation of having a sound remuneration policy in place. DNB further defines this obligation on the basis of the DNB/AFM Principles for sound remuneration policies.
 The Explanatory Memorandum states that the scope of this rule is more limited than that of the Rbb 2014 and will only be applicable to banks and investment firms as it is a direct implementation of CRD IV.
 Bulletin of Acts and Decrees. 2014, 253