Archived since 10 July 2020
Published on 7 December 1994
Circular CSSF

Circular IML 94/113 (cf. Recueil des instructions aux banques) (only in French) (outdated)

– Explanations of various questions on accounting – treatment of premiums and discounts on transferable securities, repurchase agreements, spot and forward transactions, and definition of “multilateral development banks”
– Supplement to the Recueil des instructions aux banques