Regulatory framework

implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

Delay in the 2026 AML/CFT standardised data collection

Delay in the 2026 AML/CFT standardised data collection

Delay in the 2026 AML/CFT standardised data collection

implementing Regulation (EU) No 208/2014 concerning restrictive measures directed against certain persons, entities and bodies in view of the situation in Ukraine

supplementing Directive 2011/61/EU of the European Parliament and of the Council with regard to regulatory technical standards specifying the characteristics of liquidity management tools

amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements

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

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

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

ESMA32-753890202-3066

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)