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The CSSF has published two communications highlighting important upcoming legal reporting obligations under EMIR, reflecting developments introduced by EMIR 3 and ongoing efforts to improve data quality in derivatives reporting.

Le Tableau B 4.6 fait partie du reporting prudentiel national que les établissements de crédit luxembourgeois doivent soumettre chaque année à la Commission de Surveillance du Secteur Financier (CSSF). Il porte sur les responsables des fonctions clés et activités importantes au sein de chaque banque et succursale établie au Luxembourg.

The Commission de Surveillance du Secteur Financier (CSSF) has published an updated version (17.0) of its Additional Guidance for Credit Institutions Related to Specific Reporting Aspects. This document provides detailed explanations and examples to help banks in Luxembourg correctly fulfil their prudential reporting obligations to the CSSF and European authorities (e.g., ECB, EBA).

En 2014, la BCL a publié des instructions détaillées pour la collecte de nouveaux rapports réglementaires qui concernent les sociétés financières (luxembourgeoises). Cette collecte, nommée couramment « reporting », permet de suivre l’évolution des bilans, transactions et portefeuilles titres des institutions financières résidentes.

In 2014, the BCL published detailed instructions for the collection of new regulatory reports concerning (Luxembourg) financial companies. This collection, commonly referred to as “reporting”, makes it possible to monitor the evolution of balance sheets, transactions, and securities portfolios of resident financial institutions.

From 1 February 2026, Table B2.4, which details participations and subordinated loans, must be submitted via eDesk or S3/API. A detailed user guide will be made available on eDesk shortly.

À partir du 1er février 2026, le tableau B2.4, qui détaille les participations et prêts subordonnés, devra être soumis annuellement via eDesk ou S3/API.

Starting from 31 decembre 2025, third-country branches operating in the EU must comply with the annual reporting requirement for Interest Rate Risk in the Banking Book - (IRRBB).

À partir du 31 décembre 2025, les branches de pays tiers opérant dans l'UE doivent se conformer à l'exigence de reporting annuel pour le risque de taux d'intérêt dans le livre bancaire - (IRRBB).

Major Change in the BCL Statistical Reporting for Investment Funds – RIF GUI

Changement majeur dans la collecte statistique de la BCL concernant les fonds d'investissement - RIF GUI

The Commission de Surveillance du Secteur Financier (“CSSF”) informs institutions for occupational retirement provision (“IORPs”) in the form of pension savings companies with variable capital (“SEPCAVs”) and pension savings associations (“ASSEPs”), as defined in the Law of 13 July 2005 on institutions for occupational retirement provision in the form of SEPCAVs and ASSEPs (“Law of 13 July 2005”), subject to the supervision of the CSSF, of the publication, on 10 July 2025, of the EIOPA Opinion on the supervision of liquidity risk management of IORPs (“EIOPA Opinion”).