Archives: Documents

10 Results

  • Studies and reports
    Document date: 13 June 2024

    Annual Report on Sanctioning Activities in the SSM in 2023

    This report has been prepared by the SSM Network of Enforcement and Sanctions Experts to present comprehensive statistics on sanctioning activities carried out in 2023 by the ECB and the national competent authorities (NCAs) of European Union (EU) Member States participating in the Single Supervisory Mechanism (SSM) in relation to breaches of prudential requirements.

    Relevant for: Credit institutions
    Topics: Single Supervisory Mechanism (SSM)
  • Studies and reports
    Document date: 10 June 2024

    Macroprudential Policy for Investment Funds: Considerations by the CSSF

    Relevant for: Investment companies in risk capital (SICARs) Investment fund managers Specialised investment funds (SIFs) 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: Liquidity Macroprudential instrument Money Market Fund (MMF) Risk management
  • Other guidance
    Document date: 2 May 2024

    ESRS–ISSB Standards – Interoperability Guidance

    Guidance published by EFRAG and the IFRS Foundation to illustrate the high level of alignment achieved between the ISSB’s IFRS Sustainability Disclosure Standards and the ESRS and how a company can apply both sets of standards, including detailed analysis of the alignment in climate-related disclosures.

    Main topics: Corporate Sustainability Reporting Directive (CSRD) Sustainable finance
    Topics: Issuer