Regulatory framework

Commission Delegated Regulation (EU) 2021/731 of 26 January 2021

supplementing Regulation (EU) No 648/2012 of the European Parliament and of the Council with regard to rules of procedure for penalties imposed on third-country central counterparties or related third parties by the European Securities and Markets Authority (Text with EEA relevance)

Commission Delegated Regulation (EU) 2021/732 of 26 January 2021

amending Delegated Regulation (EU) No 667/2014 with regard to the content of the file to be submitted by the investigation officer to the European Securities and Markets Authority, the right to be heard with regard to interim decisions and the lodging of fines and periodic penalty payments (Text with EEA relevance)

User Guide concerning reporting under Art.37 of the MMFR

FAQ – Law of 17 June 1992 relating to the accounts of credit institutions (only in French)

Version 1 – May 2021

Circular CSSF-CODERES 21/12

Single Resolution Fund – Information on/announcement of raising 2021 ex-ante contributions according to Articles 69 and 70 of Regulation (EU) No 806/2014 of the European Parliament and of the Council of 15 July 2014

Circular CSSF 21/771

Application of the guidelines of the European Securities and Markets Authority on disclosure requirements under the Prospectus Regulation

Circular CSSF 21/770

ESMA guidelines on the reporting under Articles 4 and 12 SFTR

Circular CSSF 21/769

Governance and security requirements for supervised entities to perform tasks or activities through telework

Guideline (EU) 2021/564 of the European Central Bank of 17 March 2021

on the Eurosystem’s provision of reserve management services in euro to central banks and countries located outside the euro area and to international organisations and repealing Guideline (EU) 2020/1284 of the European Central Bank (recast) (ECB/2021/9)

Guideline (EU) 2021/565 of the European Central Bank of 17 March 2021

amending Guideline (EU) 2019/1265 on the euro short-term rate (€STR) (ECB/2021/10)

CSSF Regulation No 21-01 of 31 March 2021

on the setting of the countercyclical buffer rate for the second quarter of 2021

Adapting central bank operations to a hotter world

Sustainable Finance Market Dynamics: an overview

This brief report presents an overview of the market dynamics for mobilising sustainable finance. It identifies three main channels through which financial markets can help steer the necessary transformation of the real economy towards higher levels of sustainability: disclosure, risk management, and the mobilisation of capital.

The report also provides examples of policies, regulations, and guidance addressed to market participants on these three topics. Lastly, it contains a set of key takeaways for further consideration by policymakers and market participants alike.

Dashboard on scaling up green finance

The dashboard on scaling up green finance is based on a set of ideal indicators that makes it possible to track and understand the greening of national financial systems. It is a first attempt to catalogue desirable series that allow the evolution, change and trend of a phenomenon (rather than its absolute level) to be analysed.

Annual Report 2020 NGFS

FAQ concerning the EU Regulation No 537/2014 relating to the appointment of statutory auditor or audit firms by public-interest entities

Joint ESAs Q&As on exchange of collateral

Circular CSSF 21/768

Update of Circular CSSF 03/113 (as amended by Circular CSSF 10/486) on the practical rules concerning the role of réviseurs d’entreprises (statutory auditors) in investment firms and communication relating to Circular CSSF 07/325 (as amended by Circular CSSF 21/765) on the provisions relating to credit institutions and investment firms of EU origin established in Luxembourg by way of branches or exercising activities in Luxembourg by way of free provision of services following the amendments made to CSSF Regulation No 12-02.

ESMA Guidelines on disclosure requirements under the Prospectus Regulation

ESMA32-382-1138

Opinion of the European Banking Authority on the risks of money laundering and terrorist financing affecting the European Union’s financial sector