Documents – CSSF

Monthly statistics

Document date: 26 May 2026

Basic statistical data on UCIs – April 2026 (only in French)

Relevant for: Investment funds and vehicles

Studies and reports

Document date: 26 May 2026

The risk of fraud in revenue recognition in the context of an audit of financial statements

Relevant for: Public Oversight of the Audit Profession

Topics: Approved statutory auditor (réviseur d'entreprises agréé) Audit Committee Auditing standards Cabinet de révision Cabinet de révision agréé Candidate to the Audit profession Issuer Public-interest entities Statutory auditor (réviseur d'entreprises)

EU regulation

Document date: 26 May 2026

Council Regulation (EU) 2026/1164 of 22 May 2026

amending Regulation (EU) 2023/1529 concerning restrictive measures in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region as well as Iran’s actions undermining freedom of navigation in the Middle East

Main topics: Financial crime

Topics: International sanctions Restrictive measures Ukraine

Monthly statistics

Document date: 26 May 2026

Net assets of UCIs according to SFDR

Situation as at 30 April 2026

Relevant for: Investment funds and vehicles

CSSF circular

Document date: 22 May 2026

Circular CSSF 26/912

Repeal of Circular IML 91/75 related to the revision and remodelling of the rules to which Luxembourg undertakings governed by the Law of 30 March 1988 on undertakings for collective investment (“UCI”) are subject

Relevant for: Credit institutions Investment companies in risk capital (SICARs) Investment firms Investment fund managers Specialised investment funds (SIFs) Specialised PFS Undertakings for collective investment in transferable securities (UCITS) Undertakings for collective investment subject to Part II of the Law of 17 December 2010 (Part II UCIs)

Topics: Accounting NAV calculation Outsourcing UCI administration

Monthly statistics

Document date: 21 May 2026

Main updated figures regarding the financial centre

Extract from the CSSF Newsletter No 304 – May 2026

Main topics: Enforcement of Issuer Disclosure Information requirements for issuers of securities Prospectus

Relevant for: Credit institutions Investment firms Investment fund managers Investment funds and vehicles Specialised PFS Support PFS

CSSF circular

Document date: 19 May 2026

Circular CSSF 26/911

ESMA Guidelines on stress test scenarios under Article 28 of the Money Market Fund Regulation – Update 2025 (ESMA50-481369926-30585)

Relevant for: Alternative investment fund managers Management companies - Chapter 15 Specialised investment funds (SIFs) Undertakings for collective investment in transferable securities (UCITS)

Topics: Credit risk Market risk Money Market Fund (MMF) Risk management Stress test

Annex to a CSSF circular

Document date: 29 September 2025

Circular CSSF-CODERES 25/21 Annex 7a – Additional Assurance requirements 2026 (PDF version)

Relevant for: Credit institutions Investment firms

Topics: Resolution Single Resolution Mechanism (SRM)

Annex to a CSSF circular

Document date: 29 September 2025

Circular CSSF-CODERES 25/21 Annex 6 – List of credit institutions under direct ECB supervision

Relevant for: Credit institutions Investment firms

Topics: Resolution Single Resolution Mechanism (SRM)

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