Reporting Circular CSSF 19/726

Annual and quarterly reporting according to Circular CSSF 19/726 of 26 July 2019

 

The Circular CSSF 19/726 of 26 July 2019 implements a new annual and quarterly reporting in the regulatory framework applicable to Luxembourg domiciled institutions for occupational retirement provision (“IORP”) subject to the Law of 13 July 2005, as amended from time to time.


The Decision dated 10 April 2018 of the Board of Supervisors on EIOPA's regular information requests towards NCAs regarding provision of occupational pensions information and the Regulation ECB/2018/2 of the European Central Bank of 26 January 2018 on statistical reporting requirements for pension funds introduced new reporting requirements applicable to IORPs.


A description of all the new reporting requirements can be found on the websites under the following URLs:

• EIOPA Reporting

• ECB Reporting

 

The reporting templates describing all information to be provided can be found under the following URL:

https://dev.eiopa.europa.eu/Taxonomy/Full/2.3.0/PF/EIOPA_PensionFunds_DPM_Annotated_Templates_2.3.0.xlsx


In summary, every IORP has to submit the following reportings to the CSSF:

 

Layout

Frequency

Level

Recipients

EIOPA

Quarterly

Aggregated, at IORP level

EIOPA, CSSF

EIOPA

Annually

Aggregated, at IORP level

EIOPA, CSSF

EIOPA

Quarterly

Individual, at every authorised compartment level 

CSSF

EIOPA

Annually

Individual, at every authorised compartment level 

CSSF

ECB

Quarterly

Aggregated, at IORP level

BCL/ECB

ECB

Annually

Aggregated, at IORP level

BCL/ECB

 

Format, Submission and Naming Convention of the reporting files to CSSF

 
The CSSF requires that the reporting files are submitted electronically using exclusively one of the channels of transmission accepted by the CSSF. More detailed information on the submission of the reports via the channels of transmission can be found under the following URLs:

http://www.cssf.lu/fileadmin/files/Metier_OPC/Technical_Note_for_IORPs.pdf

 

Legal reporting

 

Instructions
Pension funds subject to the Law of 13 July 2005 on institutions for occupational retirement provision in the form of pension savings companies with variable capital (SEPCAVs) and pension savings associations (ASSEPs) must report specific information on an annual basis to the CSSF.
 
In order to organise and facilitate the delivery of these tables, pension funds are invited to download the Excel template below.

http://www.cssf.lu/fileadmin/files/Reporting_legal/Instructions/FOP_Excel110619.xls

 

For any question please contact Ms Nathalie Wald (telephone: 26251 2518, e-mail: fop@cssf.lu).