Every quarter, all primary insurers that are neither a staff pension fund nor a small insurance company, as well as all non-EEA institutions for occupational retirement provision, must inform Bafin of their carrying amounts and fair values. This is done at instrument class level and is intended to make hidden reserves and liabilities visible to the supervisory authorities.

Unfortunately, a simple 1:1 mapping of the 670 statement is not possible. It should also be noted that it is not permitted to offset hidden charges and hidden receivables within an instrument class.