Glossary Standard Business Reporting | KPMG | NL
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Glossary Standard Business Reporting

Glossary Standard Business Reporting

Overview of all important definitions regarding Standard Business Reporting.


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Standard Business Reporting (SBR)

SBR is the new national standard for reporting to the government and banks. SBR is the standardisation of data, processes and technology that produces quality, efficiency, interchangeability and integrity of reports. Currently, the Chamber of Commerce, Statistics Netherlands, the Tax and Customs Administration (‘tax authority’) and banks facilitate the filing of reports via SBR. SBR uses eXtensible Business Reporting Language (XBRL).

eXtensible Business Reporting Language (XBRL)

XBRL is based on XML (Extensible Markup Language) and its purpose is to enable consistent electronic gathering and exchanging of corporate reports. The XBR Language contains all sorts of concepts (e.g. “Tangible fixed assets”) that are brought together in a taxonomy with sequential and hierarchical relationships. Because this takes place in a consistent manner, it can also be processed consistently. Among others, the tax authority, Chamber of Commerce and the Dutch central bank, DNB, process XBRL reports.


The Dutch taxonomy primarily comprises elements. An element can be seen as an item you report on, such as “Principles of assets”, “Cash and cash equivalents” or “Providing information about result determination”.

Preparer extensions

The Dutch taxonomy can (partly) be adapted to wishes by using preparer extensions. A preparer extension is an element that can be created in the taxonomy and which is extra or replaces an existing element. This enables you, for example, to include specifications in places for which there is currently no element available (e.g. splitting cars, business premises and land under tangible fixed assets). You can also adjust the names of elements in the taxonomy, e.g. if you want to use “net operating profit” instead of “net operating profit after taxes”.


Instructed by the ministry of Economic Affairs, Logius manages the Dutch Taxonomy. Together with recipient parties, such as the Chamber of Commerce, the tax authority, Statistics Netherlands and DNB, they ensure that the different taxonomies are up-to-date and relevant. They publish a new taxonomy each year, whereby elements may be added, removed or renamed. They can also insert new tables or remove them, e.g. to accommodate certain explanations, splitting, specifications or statements of movement in the taxonomy.

Linking & Signing

The digital hallmarks of the annual report to which the auditor’s report refers and the signing of the report.

  • Linking ensures the auditor’s report becomes an inseparable part of the financial statements (or other form of accounting).
  • Signing is the placing of the electronic signature.

NT12 (Dutch taxonomy)

The Dutch Taxonomy is the dictionary containing definitions of data required for compiling reports based on laws and regulations pertaining to financial statements, tax returns and statistics obligations. NT12 is version 12 that applies to annual reports for the 2017 financial year.


DigiPoort is the secure digital line for receiving, processing and delivering electronic messages that entrepreneurs or their intermediaries send to different authorities (and vice versa). DigiPoort is used for different report flows.

KPMG SBR Portal (plus functionality)

The KPMG client portal for exchanging SBR documents between clients and KPMG and for facilitating the electronic filing of annual reports by clients via SBR.

Rendered version

An XBRL document converted into a legible form. As a rule, the source text of an XBRL instance cannot be interpreted unambiguously by people. To make people understand an XBRL instance, it is converted into a legible form based on the definitions contained in the taxonomy. This conversion into a legible form is known as rendering.

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