RIF GUI – Statistical Reporting of Investment Funds - S 1.06, S 1.13, S 2.13, TPTOBS, S 4.4 & S 2.20
BCL
These instructions specify the information to be collected, the formats and rules of the reports to be produced, as well as the procedures for transmitting these reports to the BCL.
U IT offers a solution called “RIF GUI” for the input and generation of reports, as well as comprehensive technical expertise for the configuration and support of the transmission tool that will be used to submit them.
The remainder of this article describes the conditions and usefulness of this data collection, details the reports concerned, and provides a practical overview of how to generate and transmit these reports to Luxembourg.
The article on RIF differs from RFC and RSV articles, notably due to recent changes in reporting and collection structure, which justify a specific and adapted presentation.
At the beginning of 2026 (or end of 2025), a layout change was introduced, accompanied by the addition of two new reports: S4.4 for all funds and S2.20 specific to non-authorised alternative funds (NAFs). This modification affected the presentation and submission of data in the RIF system.
It is important to note that RIF GUI includes four tools for complete report management, whereas RIF220 GUI only covers S2.20, intended for NAF funds. This distinction must be considered when submitting and tracking data.
Conditions and purpose of this data collection
Statistical reporting of investment funds applies to all funds resident in Luxembourg, including regulated funds (UCITS, SIF, SICAR, etc.) and certain unregulated alternative funds (NAFs) when their total assets exceed a threshold determined by the BCL.
The main objectives are to:
Enable the BCL to obtain reliable statistical data on the positions, asset holdings and flows of investment funds;
Monitor the evolution of balance sheets and portfolios by breaking down information by country, currency, sector, etc.;
Analyse the securities held and issued by these funds at a granular level;
Ensure consistency of the data used for macro-prudential analysis and European statistics.
The collected data are integrated into the Eurosystem’s statistical framework under the responsibility of the BCL
S 1.3 & S 2.13 – Monthly and quarterly statistical balance sheets
The S 1.3 (monthly) and S 2.13 (quarterly) reports provide a comprehensive view of investment funds’ assets and liabilities, broken down by various criteria such as country, currency, sector, and maturity.
The S 1.3 report is a monthly statistical balance sheet, typically submitted within 10 to 20 business days after the end of the period. The S 2.13 report is submitted on a quarterly basis, within a similar timeframe following the end of the quarter.
Both reports require a detailed breakdown of balance sheet lines, with strict consistency between assets and liabilities. They cover debts, securities held, cash, and all other components necessary to provide an accurate representation of the fund’s financial situation.
Prior to these changes, statistical reporting mainly relied on three reports: S 1.3 (monthly), S 2.13 (quarterly, considered as a single type with S 1.13), and S 1.6, which included all balance sheet and valuation information. It should be noted that S 1.13 and S 2.13 are treated as a single report type for statistical monitoring purposes.
S 1.6 – Information on valuation effects
Report S 1.6 supplements the balance sheets by providing information on valuation effects of non-monetary assets (e.g. valuation changes linked to accounting or market adjustments). It is submitted at the same frequencies as S 1.3 / S 2.13 and applies to certain types of funds depending on their valuation policy.
S 2.20 – Quarterly financial information
The S 2.20 report is a new quarterly requirement introduced at the end of 2025 and the beginning of 2026. It is designed to collect specific financial information, particularly for non-authorized alternative funds (NAFs).
The report must be submitted within the standard 20 business days following the end of the quarter. It is exclusively included in the RIF220 GUI environment.
S 4.4 – Countries of distribution
The S 4.4 report, introduced recently, is an annual reporting requirement intended to provide information on the countries where the fund’s shares or units are marketed.
As an annual report, its submission date is set several months after the end of the relevant fiscal year. This report is included in the RIF GUI environment.
TPTOBS – Security-by-security reporting
The TPTOBS is a detailed monthly report covering all securities held or issued by the fund. For each position, the reporter must provide the unique security identifier (ISIN or other code), the issuer, instrument type, market data, as well as the quantity, valuation, and other information specific to the security’s nature.
This reporting provides a fine-grained view of the balance sheet, enabling a precise analysis of held securities and market positions. It is included in the RIF GUI environment but is not available in RIF220 GUI.
In practice
If you are required to submit such reports to the BCL, two aspects must be considered:
The input and generation of the reports
Their transmission to the BCL
Report generation
As early as 2015, U IT launched a solution enabling the input and generation of the three reports. This solution is called “RIF GUI”, where “RIF” stands for “Reporting Investment Funds” and “GUI” indicates that it is an interactive tool (GUI = Graphical User Interface).
The solution is Excel-based: three separate tools for the three types of reports, sold under an annual licence that varies depending on the number of entities subject to this reporting.
The strengths of our solution are:
Inclusion of numerous additional checks beyond those required by the BCL, minimising feedback and corrections to be made
Annual updates, with regular additions of input rules or additional checks based on BCL feedback
Addition of dedicated features (cross-checks, quick updates, automatic backups, etc.)
Use of Excel (easy to install, appreciated by users)
High-quality support
More information is available at the following page on our website.
Submission of reports
Two options are available: SOFiE Sort, developed by Worldline, or e-file, developed by Fundsquare (FE Fundinfo). These two tools are known as “secure channels”. They have been in place since 2008, following a revamp of the collection of financial data from banks by the CSSF.
It is therefore necessary to open an account with one of these two applications in order to transmit these reports to the BCL.
U IT has specialised in the SOFiE Sort application and offers the following services:
Installation, configuration and commissioning of a SOFiE Sort account
Renewal of certificates (SSL, LuxTrust)
Automation (batch mode)
Any other technical assistance and/or troubleshooting (remote or on-site)
If you are required to submit these reports for your company, group, or for one of your clients, we invite you to contact us. We will take the time to answer all your questions and help you make the best choice.