Prudential reporting scheme (FINREP)

The prudential financial reporting scheme (tables, instructions, schedule of conditions, XBRL taxonomies) applicable as from 1 January 2008, is available for download below and corresponds to the version published in circular CSSF 07/279 (only in French) as updated by circulars CSSF 07/316, CSSF 07/331 and CSSF 09/410 and completed by circulars CSSF 07/319 and CSSF 07/324.

 

For the presentation of the prudential financial reporting (i.e. tables B 1.1, B 1.6, B 2.1, B 2.5), the IAS/IFRS standards as adopted by the European Union, the FINREP guidelines drawn up by CEBS, as completed by the CSSF instructions, and the replies given by CEBS to the “Implementation Questions on Reporting Frameworks: FINREP” are applicable. The CSSF instructions are set out below. The IAS/IFRS standards, the FINREP guidelines drawn up by CEBS and the replies given by CEBS to the “Implementation Questions” are available via the links below.

 

Tables

 

Tables of the prudential financial reporting on an individual basis (B 1.1, B 1.6, B 2.1 and B 2.5)

Table B 1.1 Balance sheet statement

Table B 1.6 Additional information relating to the balance sheet statement

Table B 2.1 Income statement

Table B 2.5 Additional information relating to the income statement

 

Instructions

Instructions relating to the prudential financial reporting scheme (tables B 1.1, B 1.6, B 2.1, B 2.5, B 6.1, B 6.6, B 6.2, B 6.7)  (only in French)

 

Technical document relating to the transmission of tables (Schedule of Conditions)

The Schedule of Conditions which includes the technical instructions for the transmission of these tables is available for download below.

Technical document relating to the transmission of tables B 1.1, B 1.6, B 2.1, B 2.5, B 6.1, B 6.6, B 6.2 and B 6.7  (only in French)

 

Luxembourg XBRL taxonomy

The prudential tables must be submitted to the CSSF in XBRL format (eXtensible Business Reporting Language) as from 1 January 2008. The XBRL taxonomy corresponding to the new prudential tables is available for download below.

Luxembourg XBRL taxonomies for tables B 1.1, B 1.6, B 2.1, B 2.5, B 6.1, B 6.2, B 6.6, B 6.7 (update July 2009)

 

Other useful links

IASs/IFRSs, SICs and IFRICs adopted by the European Commission:

http://ec.europa.eu/internal_market/accounting/ias_en.htm