Former Recueil

Since 1 January 2008, the former "Recueil des instructions aux banques" is no longer applicable to the prudential reporting. Nevertheless, for the legal publication of accounts under LUX GAAP or LUX GAAP with “IAS options”, Part III of the former Recueil remains applicable as basis standard in relation to the preliminary definitions and comments and the instructions relating to balance sheet items and profit and loss account items.

 

 

Part I: Laws, regulations and other texts  

 

Part II: Instructions and recommendations (Circulars) 

 

Part III: Periodic information (excluding prudential norms) 

 

Documents only in French 

Summary of the periodic information that credit institutions must report to the CSSF

Preliminary definitions and comments

B 1.1 Statement of assets and liabilities - Instructions relating to the table

B 1.1 Statement of assets and liabilities - Table

B 1.2 Foreign currency positions -  Instructions relating to the table

B 1.2 Foreign currency positions - Table

B 2.1 Profit and loss account -  Instructions relating to the table

B 2.1 Profit and loss account - Table

B 2.4 Information on securities, participating interest and shares in affiliated undertakings -  Instructions relating to the table

B 2.4 Information on securities, participating interest and shares in affiliated undertakings - Table

 

B 4.4 List of head offices, agencies, branches and representative offices -  Instructions relating to the table

B 4.4 List of head offices, agencies, branches and representative offices - Table

B 4.5 Analysis of shareholdings -  Instructions relating to the table

B 4.5 Analysis of shareholdings - Table

B 4.6 Persons responsible for certain functions -  Instructions relating to the table

B 4.6 Persons responsible for certain functions - Table

Periodic information to be provided on a consolidated basis - B 6.1 Consolidated statement of assets and liabilities/B 6.2 Consolidated profit and loss account/General instructions concerning the consolidated information and instructions relating to tables B 6.1 et B 6.2

B 6.1 Consolidated statement of assets and liabilities - Table

B 6.2 Consolidated profit and loss account - Table

Periodic information to be provided by branches originating from the EU - E 1.1 Simplified statement of assets and liabilities/E 2.1 Simplified profit and loss account/General instructions concerning the information to be provided by branches originating from the EU and instructions relating to tables E 1.1 et E 2.1

E 1.1 Simplified statement of assets and liabilities - Table

E 2.1 Simplified profit and loss account - Table

 

Part IV : Prudential standards

 

Documents only in French

B 1.4 Integrated ratio/Simplified ratio  -  Instructions relating to the table

B 1.4 Integrated ratio/Simplified ratio - Table

B 1.5 Liquidity ratio -  Instructions relating to the table

B 1.5 Liquidity ratio - Table

B 2.3 Information on large exposures -  Instructions relating to the table

B 2.3 Information on large exposures - Table

B 6.3 Information on large exposures on a consolidated basis- Instructions relating to the table

B 6.3 Information on large exposures on a consolidated basis - Table

B 6.4 Consolidated integrated ratio/Consolidated simplified ratio -  Instructions relating to the table

B 6.4 Consolidated integrated ratio/Consolidated simplified ratio - Table

 

Part V : Information to be published

 

Document only in French

Information to be published