Legal reporting

Legal reporting encompasses all the periodic information to be transmitted to the CSSF by the entities under its supervision by observing the file transport and data protection instructions. 

  • Periodic reporting: for prudential supervisory purposes, the supervised entities are required to transmit to the CSSF data relating to their activities on a monthly, quarterly, half-yearly or annual basis, depending on the object. The instructions of the CSSF only concern the prudential reporting (tables B and O), for which the CSSF is responsible. The instructions relating to the statistical reporting (tables S), for which the BCL is responsible, are available on the BCL website. It should be borne in mind that the tables B, O and S are to be reported twice to the BCL and to the CSSF.
  • TAF/MiFID reporting (Transactions sur Actifs Financiers, transactions on financial assets): for the purpose of supervising markets in financial instruments, credit institutions and investment firms are required to report to the CSSF all transactions in financial instruments admitted to trading on a regulated market of the European Economic Area whether or not these transactions have been made on a regulated market.

Recent updates

Update of the document "CSSF and ECB - Plausibility checks - Final version" (5 December 2019)

 

Update of the document "Reporting requirements for credit institutions - Final version" (25 November 2019)

 

Update of the document "Reporting requirements for credit institutions - Final version - track changes" (25 November 2019)

 

Update of the document "Identification of reporting requirements and checks for 2nd level completeness" (7 November 2019)

 

Publication of the document "Additional guidance for credit institutions related to specific reporting aspects" (17 October 2019)

 

Update of the document "Status of problematic EBA Validation rules" (16 September 2019)

 

ESMA published and periodically updates Q&A on the CSDR, including questions related to the internalised settlement reporting.
https://www.esma.europa.eu/questions-and-answers

 

Publication of examples of Business Application Header, Business File Header and XML files (27 June 2019) supplementing the publication of "CSDR Art. 9 Handbook"