CSSF published version 5.7 of the reporting requirements for credit institutions. This version includes changes in FINREP reporting requirements, following the entry into force of EBA taxonomy 2.9, starting with the reference date of June 2020 onward. The document aims to provide an overview of the periodical reporting requirements and other regular reporting applicable to credit institutions in Luxembourg (chapters 1-4) as well as the reporting formats and technical specifications (chapter 5). CSSF also updated an Excel document on identification of reporting requirements and checks for second-level completeness. It includes updates related to FINREP templates. The Excel document presents, among others, the filing indicator logic according to the ECB framework.
With respect to the FINREP templates newly introduced by EBA taxonomy 2.9 and to following the publication of ECB Regulation 2020/605 that amends reporting of supervisory financial information, CSSF aligned its reporting requirements with those of ECB:
- Templates F 13.02.1 and F 13.03.1 are being requested in FULL and Simplified-extended FINREP versions
- Templates F 16.08, F 44.04, and F 47.00 are being requested only in FULL FINREP version
- Templates F 18.01 and F 18.02 are being requested in FULL, Simplified-extended and Oversimplified FINREP versions
An update of CSSF circular 14/593 will be published in the coming weeks to confirm these new requirements.
Keywords: Europe, Luxembourg, Banking, Reporting, Taxonomy 2.9, Filing Indicators, FINREP, COREP, LCR, NSFR, EBA, ECB, CSSF
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