Legal reporting encompasses the periodic information and data to be transmitted to the CSSF by the payment and electronic money institutions under its supervision for prudential purposes.
For instructions relating to the electronic transmission of this information, please refer to Circular CSSF 08/334 regarding encryption specifications for reporting firms. The page File transport and data protection provides additional technical details regarding the transmission channels for periodic reporting of payment and electronic money institutions.
For instructions relating to the information to be provided by payment and electronic money institutions, please refer to:
- Circular CSSF 10/462 ;
- Circular CSSF 11/511 (payment institutions only) ;
- Circular CSSF 11/522 (electronic money institutions only) ;
- The document Schedule of conditions (only in French).
In order to transmit the basic reporting, payment and electronic money institutions are invited to use the Excel templates available under the “Documentation” section. Please note that payment and electronic money institutions shall under no circumstances modify the structure of the templates or delete the tables that they are not required to fill in. The duly filled-in tables must be transmitted to the CSSF in .xls format (MS Excel 2003) or .xlsx format (MS Excel 2007).
|Periodicity||Payment institutions||Electronic money institutions|
|Balance sheet (only in French)||Monthly||Table Z 1.1||Table W 1.1|
|Identification of third-party funds held and incorporated in the balance sheet (only in French)||Monthly||Table Z 1.2||Table W 1.2|
|Statement of authorised reinvestments (only in French)||Quarterly||Not applicable||Table W 1.3|
|Capital adequacy (only in French)||Quarterly||Table Z 1.4||Table W 1.4|
|Profit and loss account (only in French)||Quarterly||Table Z 2.1||Table W 2.1|
|Analysis of shareholdings (only in French)||Yearly||Not applicable||Table W 4.5|
The following documents have to be addressed by payment and electronic money institutions to the CSSF after the closure of each financial year:
|Short form report on annual accounts||As soon as possible and at the latest two weeks prior to the Ordinary General Meeting||Circular CSSF 15/614|
|Proposed allocation of results||Circular CSSF 15/614|
|Final versions of the periodic reporting tables||Circular CSSF 15/614|
|Summary report drawn up by the internal auditor||As soon as possible and at the latest on the last day of the third month after the closing date||Circular CSSF 15/614
Circular IML 98/143
|Management report on internal control||Circular CSSF 15/614
Circular IML 98/143
|Annual report of the compliance officer||Circular CSSF 15/614
Circular CSSF 04/155
|Assessment of major operational and security risks||Circular CSSF 19/713|
|Annual long form audit report||As soon as possible and at the latest one month after the Ordinary General Meeting||Circular CSSF 15/614
Circular CSSF 12/550 (payment institutions)
Circular CSSF 13/569 (electronic money institutions)
|Minutes and attendance list of the Ordinary General Meeting||Circular CSSF 15/614|
|Table stating the number of complaints registered by the professional and summary report of the complaints and of the measures taken to handle them||1 March each year||Circular CSSF 17/671|