Legal reporting

Instructions relating to the information to be provided and the reporting transmission method

 

For the instructions relating to the information to be provided by PFS, please refer to circulars CSSF 05/187 (completed by Circular CSSF 10/433), CSSF 08/364 and IML 96/124.

 

For the instructions relating to the electronic transmission of this information, please refer to circular CSSF 08/369 and CSSF 08/334 regarding encryption specifications for reporting firms.

 

The section File transport and data protection under the heading Legal reporting provides additional technical details regarding the transmission channels for periodic reporting.

 

The document "Schedule of conditions" and the "Explanations on the use of the Templates" include technical instructions for the transmission of periodic information.

 

Periodic information (only in French)

  

Basic reporting 

Monthly financial situation (table I), quarterly off-balance sheet (table III.1.), quarterly profit and loss account (table III.2.) and quarterly staff numbers (table 2.9.)

 

For the transmission of the basic reporting, the PFS are invited to use the Excel template(s) they may download below in the relevant versions (L, N, S).

Note: PFS shall only fill out  the vertical tables ("TAB I BILAN", "TAB III.1 HORS BILAN", "TAB III.2 PP" et "TAB 2.9 EFFECTIF"); the horizontal tables are for CSSF use only.

 

Please note that PFS shall under no circumstances modify the structure of the templates or delete the tables that they are not required to fill out.

 

Version "L" (figures of the sole head office in Luxembourg)

Version "N" (overall figures of the PFS including branches)

Version "S" (figures of the branch, as many tables as branches)

 

"Ad hoc" reporting

 

Versions "L, N, S" ("L" - figures of the sole head office in Luxembourg, "N" - overall figures of the PFS including its branches, "S" - figures of the branch, as many tables as branches)

 

PFS shall complete each specific table which refers to the different activities covered by their authorisation.

 

Please note that PFS shall under no circumstances modify the structure of the template or delete the tables that they are not required to fill out.

 

Table EI "Persons responsible for certain functions and activities" and Instructions

 

Table EI "Persons responsible for certain functions and activities"

Table (to be filled in)

 

Instructions relating to the table EI "Persons responsible for certain functions and activities" 

 

Table EI "Persons responsible for certain functions and activities" shall state the situation as at 31 December every year and shall be submitted to the CSSF by 20 January of the following year at the latest, as well as in case of any change that occurred during the year concerning the persons designated in this table.

 

Common European reporting "extended COREP"

 

1) Summary of the information to be submitted to the CSSF

In order to provide an overview of the investment firms' periodical reporting requirements (national and harmonised reporting requirements) to the CSSF, the CSSF has published the following documents:

"Reporting requirements for investment firms" - 12 December 2016

"ITS on Supervisory Reporting - Reporting requirements for investment firms on an individual and consolidated basis" - 12 December 2016

 

2) Common European reporting 

Tables, Instructions, DPM and validation rules

  

3) Additional CSSF plausibility checks

The following document presents plausibility checks which, in addition to the validation rules laid down in Commission Implementing Regulation (EU) No 680/2014, are carried out internally by the CSSF.

CSSF - Plausibility checks - Final version (4 April 2015) 

CSSF - Plausibility checks - Final version track changes (4 April 2015) 

 

Annual information (only in French)

In addition to the above-mentioned periodic information, PFS are invited to report, on a yearly basis, a final financial statement and a final profit and loss account, made up at the closing date of the financial year. PFS shall communicate these figures two months after the ordinary general meeting that approved the annual financial statements was held.

 

The Excel template that can be donwloaded for the purpose of communicating the final figures is available in the versions LD (final figures of the sole head office in Luxembourg) and ND (final overall figures of the head office and its branches)

 

Version "LD" (final figures of the sole head office in Luxembourg)

Version "ND" (overall final figures of the PFS including branches)

 


 

Identification numbers of PFS (except support PFS) - in alphabetical order

Identification numbers of PFS (except support PFS) - by numbers