Solidarity premium arrangement (SPR)
Message 2 Cashflow: SPR route or FPR route, prospective or retrospective
Message 2 has two mutually exclusive breakdowns per scheme: per cohort (SPR route) or per investment portfolio (FPR route). The cashflow directly under the scheme, the total, belongs to both routes. Since the final Release 2027 of 12 October 2026, netAmount and netDate are mandatory at every level that carries a cashflow. In addition the chain chooses whether flows are delivered in advance (expected) or afterwards (realised).
Steps
- Pattern choiceChain (TOM)Choose one breakdown per scheme: per cohort (SPR route; netAmount and the other amounts sit on pension.cohort itself) or per investment portfolio (FPR route; every portfolio used has exactly one financialTransaction.cashflow). Both for the same scheme is not valid. The cashflow directly under the scheme can be used in both routes and, in the FPR route, carries the total of the portfolios as a rule. The breakdown is optional, but every scheme has at least one cashflow (manual sections 3.2.5 and 6.3.1). 0001b
- Timing choiceChain (TOM)Prospective: expected flows before the period, so the fiduciary can plan liquidity. Retrospective: realised flows after the period, for the administration. 0001b
- AssemblyPUOPer cohort netAmount and netDate (mandatory), optionally supplemented by contributionAmount and withdrawalAmount. Dates for contributions and withdrawals (contributionDate, withdrawalDate) exist only in the cashflow under the scheme and per portfolio. 0001b
Rules and consistency checks
- All dates within the reporting period.
- Reserve contributions and withdrawals at the reserve cohort.
- In the SPR route the netAmount under the scheme is the sum of the cohorts' netAmount (manual section 6.3.1). Whether the portfolio amounts add up to the total is not laid down in the manual.
Source: Handleiding paragraaf 3.2.2, 3.2.5 en 6.3.1