Communication NBB_2026_01 / Periodic and Financial Reports to be Submitted to the Bank in 2026

Public NBB_2026_01 – 7 January 2026 Communication – Page 1/3 boulevard de Berlaimont 14 – BE-1000 Brussels tel. +32 2 221 26 29 company number: 0203.201.340 RPM Brussels www.bnb.be Communication Public Brussels, 7 January 2026 Reference: NBB_2026_01 your contact:
Ingrid Vreven tel. +32 2 221 26 29 ingrid.vreven@nbb.be Insurance and reinsurance sector – periodic reports and financial reports to be submitted to the Bank in 2026 Scope

• Belgian insurance and reinsurance companies1 (including companies referred to in Article 276 of the Law of 13 March 2016 on the status and supervision of insurance or reinsurance companies (hereinafter 'Insurance Supervision Law') but excluding companies referred to in Articles 275 (fully reinsured companies) and 294 (local insurance companies) of the Insurance Supervision Law);
• Branches established in Belgium by insurance or reinsurance companies subject to the law of an EEA Member State;
• Branches established in Belgium by insurance or reinsurance companies subject to the law of a third country;
• Responsible entities2 of a Belgian insurance or reinsurance group within the meaning of Articles 339, 2° and 343 of the Insurance Supervision Law;
• Approved auditors of Belgian insurance and reinsurance companies;
• Approved auditors of Belgian insurance and reinsurance groups3.
  Summary/Objectives
  This communication aims to specify the collection schedule for the qualitative reporting that the aforementioned companies must submit via the NBB Supervision portal, as well as the financial reporting to be submitted via OneGate, during the year 2026 (and relating, unless otherwise stated, to the 2025 financial year). Furthermore, this communication also addresses the reports to be submitted by the approved auditors of the aforementioned companies. Including companies in 'run off'. And more precisely, Belgian insurance or reinsurance companies that are
• a participating company in at least one insurance or reinsurance company in the EEA or a third country;
• Belgian insurance or reinsurance companies whose parent company is a mixed insurance holding company or a mixed financial company of the EEA or a third country; and
• Belgian insurance holding companies or mixed financial companies that are parent companies of a Belgian insurance or reinsurance company.
  That is to say, the approved auditor
• either of the Belgian insurance holding company when it is the responsible parent company of the group;
• or of the Belgian mixed financial company when it is the responsible parent company of the group;
• or of the Belgian participating insurance or reinsurance company highest in the group when there is no holding company.

Public NBB_2026_01 – 7 January 2026 Communication – Page 2/3 Madam, Sir, This communication aims to specify the collection schedule for the reporting that companies under supervision and their approved auditors must submit in 2026 (reporting concerning the 2025 accounting year) to the Bank. As in the previous year, this communication covers both the qualitative reports to be submitted via the NBB Supervision portal and the financial reports. It offers a single source of information for companies and approved auditors regarding all reports expected by the Bank.

1. Qualitative reporting expected from companies under supervision of the Bank in 2026
   All qualitative reporting expected in 2026 from companies under supervision of the Bank is included in Annex 1 to this communication, which comprises four sections4:

1. reports expected from Belgian insurance and reinsurance companies and branches in Belgium of insurance and reinsurance companies subject to the law of a third country;
2. reports expected from the responsible entity of a Belgian insurance and reinsurance group;
3. reports expected from branches in Belgium of insurance companies subject to the law of an EEA Member State;
4. reports expected from insurance companies subject to a special regime due to their size (Article 276 of the Insurance Supervision Law5).
   Qualitative reports must be submitted to the Bank via the NBB Supervision portal. The portal provides each company with a clear image of the reports expected by the Bank. The company downloads these documents via this portal, which provides direct access to the OneGate application. For more information on the NBB Supervision portal, please refer to communication BNB_2022_14 as well as information available via the NBB Supervision portal assistance service on the Bank's website: https://www.nbb.be/fr/supervision-financiere/controle-prudentiel/portaildeclarations-et-notifications/nbb-supervision Due to the addition of certain new elements to section B.9. Outsourcing Register (the list of critical and important outsourcing) via circular NBB_2025_08, the 2025 modified governance circular, the Bank requests companies and groups that must submit B.9. in accordance with Annex 1 to make a new submission in 2026. After this submission, companies will only need to adjust the list when there are changes. Please note that ICT outsourcing already declared in accordance with DORA (circular NBB_2025_03) need not be included in B.9.

2. Reporting expected from approved auditors in 2026
   All reporting expected from auditors in 2026 is included in Annex 2 of this communication. This annex comprises three sections6:

1. reports expected from the approved auditor of a Belgian insurance and reinsurance company;
2. reports expected from the approved auditor of the responsible entity of a Belgian insurance and reinsurance group;
   The legal framework for the prudential reporting of insurance and reinsurance companies to the Bank is determined by Articles 312 to 317 of the Insurance Supervision Law and that of the prudential reporting of the responsible entity of an insurance and reinsurance group, by Articles 422 to 430 of the Insurance Supervision Law. 5 The Insurance Supervision Law is the Law of 13 March 2016 on the status and supervision of insurance or reinsurance companies. The legal framework for the reporting of approved auditors of insurance and reinsurance companies to the Bank is determined by Articles 330 to 337 of the Insurance Supervision Law and that of the reporting of the approved auditor of the group, by Articles 422 to 430 of the Insurance Supervision Law. This framework is supplemented by circular 2017_20 on the collaboration mission of approved auditors.

Public NBB_2026_01 – 7 January 2026 Communication – Page 3/3
3) reports expected from the approved auditor of insurance companies subject to a special regime due to their size (Art. 276 of the Insurance Supervision Law).
These reports must be submitted to the Bank via the NBB Supervision portal.
For more information on the NBB Supervision portal, please refer to communication BNB_2022_14 as well as information available via the NBB Supervision portal assistance service on the Bank's website: https://www.nbb.be/fr/supervision-financiere/controle-prudentiel/portaildeclarations-et-notifications/nbb-supervision
3. Financial reports to be submitted by companies under the supervision of the Bank in 2026.
The financial information7 to be submitted by companies under the supervision of the Bank in 2026 is found in Annex 3 of this communication, which comprises four sections:

1. reports expected from Belgian insurance and reinsurance companies and branches in Belgium of insurance and reinsurance companies subject to the law of a third country;
2. reports expected from the responsible entity of a Belgian insurance and reinsurance group;
3. reports expected from branches in Belgium of insurance companies subject to the law of an EEA Member State;
4. reports expected from insurance companies subject to a special regime due to their size (Article 276 of the Insurance Supervision Law).
   Financial reports must be transmitted to the Bank via the OneGate application. Documentation regarding reporting via OneGate can be found on the Bank's website:
5. INS Domain – XBRL reports: https://www.nbb.be/fr/statistiques/connexion-onegate/onegatedeclarations/documentation/domaine-ins-xbrl-rapports-siiaes
6. CPA Domain: https://www.nbb.be/fr/supervision-financiere/controle-prudentiel/domaines-decontrole/entreprises-dassurance-ou-de-11
7. REM Domain: https://www.nbb.be/doc/cp/eng/2019/20190220_nbb_2019_05_annex.pdf
8. Other domains: https://www.nbb.be/fr/statistiques/connexion-onegate/declarationsonegate/documentation-sur-onegate
   For more information on the OneGate application, reference is made to the 'Quick Start Guide' on the 'OneGate Documentation' site, which can be found via the following link:
   https://www.nbb.be/fr/statistiques/onegate-declarations/documentation-sur-onegate Finally, the Bank also wishes to draw the attention of companies under supervision to the update of the European Central Bank regulation on non-compliance procedures in case of non-compliance with statistical reporting obligations8, which will enter into force on 30 April 2024 and also covers (part of) Solvency II QRTs. This regulation can be consulted at the following address:
   https://eur-lex.europa.eu/legal-content/EN/TXT/?home=ecb&uri=CELEX%3A32022R1917 We beg you to believe, Madam, Sir, in the assurance of my highest consideration.
   Pierre Wunsch
   Governor
   Annex 1: List of documents to be deposited on the NBB Supervision portal by companies under supervision.
   Annex 2: List of reports to be deposited on the NBB Supervision portal by approved auditors.
   Annex 3: List of financial reports to be deposited on OneGate by companies under supervision.
   7 The legal framework applicable to the prudential declaration to the Bank by insurance and reinsurance companies is defined in Articles 312 to 317 of the Law of 13 March 2016 (Law on the supervision of insurance) and that of the prudential declaration of the responsible entity of an insurance or reinsurance group in Articles 422 to 430 of the Law of 13 March 2016. 8 European Central Bank Regulation (EU) 2022/1917 of 29 September 2022 concerning non-compliance procedures in case of non-compliance with statistical reporting obligations.