CSSF Additional Reporting Guidance for Credit Institutions (Dec 2025)
CSSF
Purpose and Scope
This guidance is not a legal interpretation of the EBA’s Implementing Technical Standards (ITS) but complements them. It reflects current EBA Q&As and CSSF practices and may be updated if positions evolve.
It applies to COREP, FINREP, LAREX and LEVER reporting frameworks — the main templates banks must submit.
Key Areas Covered
COREP Reporting (Capital & Risk)
Practical walkthroughs and illustrative examples for correct completion of COREP templates, including calculation and reporting of capital ratios and buffers under Basel/CRR rules.
FINREP Reporting (Financial Statements)
Detailed guidance on how banks should report financial figures, including:
Interest income/expense in negative rate environments.
Asset management and custody services segments.
Classification of past-due exposures and impairment categories.
Rules on loans vs. central bank deposits and similar technical points.
LAREX (Large Exposures)
Clarification on identifying counterparties and connected client groups, including how to handle validation rules and specific codes.
LEVER (Leverage) Reporting
Instructions for correctly completing leverage ratio templates under applicable regulations.
Important Clarifications
The guidance includes examples, illustrations, and references to EBA taxonomy and reporting requirements to reduce ambiguity in practice.
Notably, the latest version adds clarifications on the reporting of crypto assets — specifically, how they should be classified in reporting templates depending on whether they are treated as financial or non-financial instruments.
Why This Matters
For credit institutions in Luxembourg, this guidance is a practical resource that supports accurate and consistent reporting to the CSSF and reduces the risk of errors or discrepancies in regulatory submissions. Using it alongside the formal reporting manuals and technical standards helps ensure compliance with evolving regulatory expectations.