SBR-DPM-2025-12-31_fix_2026-02-19

The taxonomy package includes updates and guidance for the following frameworks:

OYTP (Financial statement reporting for limited liability companies and cooperatives)

LSTP (Financial statement reporting for credit institutions and investment companies)

VYTP (Financial statement reporting for insurance companies)

STP (Financial statements of foundations)

STK (Foundations' annual report)

Updates included in the correction release SBR-DPM-2025-12-31_fix_2026-02-19.zip

LSTP

l-t07.06 → Removed the incorrect row “type of parent company”. In the table, data points relating to the parent company and the ultimate parent of a possible group have been separated into their own columns.

l-t07.07, l-t07.08, l-t07.09 → Corrected the column label “Explanation of the basis of control” → “Share of voting rights”

VYTP

v-t04.01, v-t04.02 → Updated subtotal rows for the presentation of technical provisions.

v-t05.01–v-t05.08 → Updated tag codes so that each item has a unique code. This enables the presentation of multiple different technical accounts within the same file.

l-t07.06 → Removed the incorrect row “type of parent company”. In the table, data points relating to the parent company and the ultimate parent of a possible group have been separated into their own columns.