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Legal reporting for investment firms
Summary
National 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 Circulars CSSF 08/369 and CSSF 23/833 including its related document “Methods of transmitting reports via external channels (Naming convention)” detailing encryption specifications for reporting firms.
The page File transport and data protection 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.
The aforementioned documents are directly available through links in the “Documentation” section hereafter.
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.
Basic reporting
Tables concerned: 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 in the “Forms” section 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.
- 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) are directly available through links in the “Forms” section hereafter.
PFS shall complete each specific table which refers to the different activities covered by their authorisation.
Table IF "Persons responsible for certain functions and activities" and instructions
Table IF “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.
Instructions relating to the filling of the table IF “Persons responsible for certain functions and activities” are available in the section “Documentation” hereafter.
Annual information
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 one month after the ordinary general meeting that approved the annual financial statements was held.
The Excel template that can be downloaded 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) through a direct link in the “Forms” section hereafter.
Circulars
Forms
Guidance
Publications
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Communiqué
Useful links
Common European reporting
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”
- “ITS on Supervisory Reporting – Reporting requirements for investment firms on an individual and consolidated basis”
The aforementioned documents are directly available through links in the “Documentation” section hereafter.
Common European reporting
Banks and the so-called CRR Investments firms share similarities as they are both subject to the Capital Requirement Directive and Capital Requirement Regulation. These institutions are producing all or a part of EBA ITS reporting modules under XBRL format according to the applicable taxonomy. In this regard, CRR investment firms are invited to consult the “Reporting Handbook (called “Reporting requirements for credit institutions”)”
- “Tables, Instructions, DPM and validation rules”
The aforementioned documents are directly available through a link in the “Documentation” section hereafter.
EBA Validation rules and additional CSSF and ECB plausibility checks
CRR investment firms are, as banks, also concerned by validation rules laid down in Commission Implementing Regulation (EU) No 2021/451 of 17 December 2020 (repealing Implementing Regulation (EU) No 680/2014). The CSSF has published an Excel file (named “Status of problematic EBA Validation Rules”) containing a list of EBA “problematic” validation rules that have been subject to questioning either by reporting entities or by the CSSF itself. The CSSF also shares a complementary Word document explaining inter alia the different severity status.
In addition to the validation rules laid down in Commission Implementing Regulation (EU) No 2021/451, the CSSF and the ECB carry out plausibility checks. The CSSF published a document (called “CSSF and ECB – Plausibility checks – Final version”) presenting these additional checks.
CSSF plausibility checks are applicable to both credit institutions and CRR investment firms as long as they are subject to the reporting of the modules on which the check is applied. The ECB EGDQ Checks are also applicable to both credit institutions and CRR investments firms as long as their reporting modules are transmitted to the ECB. For those institutions that are not subject to ECB reporting transmission, those EGDQ checks should be considered as best practices.
The aforementioned documents are directly available through links in the “Documentation” section hereafter.
Laws, regulations and directives
Circulars
Forms
Guidance
Publications
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Communiqué