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 "Reporting requirements for credit institutions - Final version" (24 September 2018)

Update of the document "Reporting requirements for credit institutions - Final version - track changes" (24 September 2018)

Update of the document "CSSF and ECB - Plausibility checks - Final version" (14 September 2018)

Update of the document "Status of problematic EBA Validation rules" (14 September 2018)

Update of table B 4.6 "Persons responsible for certain functions and activities" and instructions relating to table B 4.6 (only in French) (24 July 2018)

Update of the document "Identification of reporting requirements and checks for 2nd level completeness" (30 April 2018)

Update of the document "Master Data Governance - Description of the attributes" (4 October 2017)

Common European reporting "extended COREP": New section on Pillar 2 Reporting (6 July 2017)