Regulatory framework

implementing Article 8a of Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

implementing Regulation (EU) 2024/1485 concerning restrictive measures in view of the situation in Russia

ESMA32-753890202-3066

Requirements applicable to special réviseur d’entreprises agréé (approved statutory auditor) for credit institutions issuing covered bonds

1) high-risk jurisdictions on which enhanced due diligence and, where appropriate, counter-measures are imposed
2) jurisdictions under increased monitoring of the FATF

Version of 17 February 2026

AML/CFT standardised data collection taking place in 2026

implementing Regulation (EU) 2024/2642 concerning restrictive measures in view of Russia’s destabilising activities

implementing Regulation (EU) 2024/2642 concerning restrictive measures in view of Russia’s destabilising activities

Central administration, internal governance and risk management

Application of the Guidelines of the European Banking Authority on the management of environmental, social and governance (ESG) risks (EBA/GL/2025/01)

amending Council Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

amending Delegated Regulation (EU) 2016/1675 to add Russia to the list of high-risk third countries with strategic deficiencies

Update of Circular CSSF 24/853 on the Long Form Report (as amended by Circular CSSF 25/870) – Practical rules concerning the self-assessment questionnaire to be submitted by investment firms Mission and related reports of the réviseurs d’entreprises agréés (approved statutory auditors)

supplementing Regulation (EU) 2023/2631 of the European Parliament and of the Council with regard to regulatory technical standards specifying the conditions for the registration of external reviewers, the criteria for assessing the sound and prudent management of external reviewers, the appropriateness of the knowledge, experience and training of the external reviewers’ employees, and the conditions under which external reviewers can outsource their assessment activities

on the setting of the countercyclical buffer rate for the first quarter of 2026

laying down implementing technical standards for the application of Regulation (EU) 2023/2631 of the European Parliament and of the Council with regard to the standard forms, templates, and procedures for the provision of the information for an application for registration as an external reviewer for European Green Bonds

Survey on the amount of covered deposits held on 31 December 2025

Repeal of Circular CSSF 19/731 regarding the documents to be submitted on an annual basis by credit institutions.

Update of Circular CSSF 24/850 on the practical rules concerning the descriptive report and the self-assessment questionnaire to be submitted on an annual basis by support PFS, as well as the engagement of the réviseurs d’entreprises agréés (approved statutory auditors) of support PFS and practical rules concerning the management letter and the separate report to be drawn up on an annual basis.

relating to specialised investment funds, investment companies in risk capital and undertakings for collective investment subject to Part II of the Law of 17 December 2010