Circular CSSF 19/731 is a CSSF circular, published 12 December 2019 and updated 23 December 2025. Subject: Documents to be submitted to the CSSF and to the European Central Bank on an annual basis. It was repealed by Circular CSSF 25/902.
\nRelevant for: Credit institutions.
\nRepeals Circular CSSF 19/710.
\nIn case of discrepancies between the French and the English text, the French text shall prevail.
\nLuxembourg, 12 December 2019
\nTo all credit institutions
\nRe: Documents to be submitted to the CSSF and to the European Central Bank on an annual basis
\nLadies and Gentlemen,
\nThe purpose of this circular is to amend Circular CSSF 19/710 on the documents to be submitted on an annual basis by credit institutions. It also abolishes, as regards the documents to be sent to the CSSF and listed below, the transmission on paper and introduces the exclusive transmission in electronic form via one of the secured channels e-file or SOFiE. The documents received via electronic means must allow ad hoc search, cross-sectional analyses and comparison over time. Their format must thus be compatible with the office tools used at the CSSF and not prevent reading access, printing, text search and selection (copy). Therefore, the files must be sent in PDF format with the above actions enabled through the selection of the appropriate options in the \"save as\" window.
\nThe content of the submitted electronic document must be identical to the signed paper version of the same document kept by the bank. For the electronic transmission, the file name convention as described in the annex must be complied with. 1. Significant institutions A) The following documents must be directly addressed to the ECB (to the addresses communicated by the ECB and in the format required by the ECB) 1: 1.A.1. Documents to be submitted two weeks before the ordinary general meeting: -
\nthe report of the réviseur d'entreprises (statutory auditor’s report, or short form report) on the annual accounts, including notably the opinion of the réviseur d'entreprises, annual accounts, relevant explanatory annexes, management report;
\nthe report of the réviseur d'entreprises (statutory auditor’s report, or short form report) on the consolidated annual accounts, including notably the opinion of the réviseur d'entreprises, the annual accounts, the relevant explanatory notes, the management report;
\nif the accounts are published under Lux-GAAP, a report on the reconciliation between the FINREP prudential reporting and the published annual accounts;
\nthe proposed distribution of profits (if not included in the short form report);
\nthe list of the members of the Board of Directors in office during the financial year.
\n1.A.2. Documents to be submitted by 31 March at the latest: -
\nthe ICAAP report (in accordance with Circular CSSF 07/301, as amended);
\nthe consolidated ICAAP report (where applicable) (in accordance with Circular CSSF 07/301, as amended);
\nthe ILAAP report, where established separately from the ICAAP report (in accordance with Circular CSSF 07/301, as amended);
\nthe consolidated ILAAP report (where applicable), where established separately from the ICAAP report (in accordance with Circular CSSF 07/301, as amended);
\nthe summary report established by the internal auditor (in accordance with Circular CSSF 12/552, as amended);
\nthe summary report established by the compliance officer (in accordance with Circular CSSF 12/552, as amended);
\nthe summary report established by the risk control function (in accordance with Circular CSSF 12/552, as amended); Further information is available in the document “Guide to banking supervision” available at: https://www.bankingsupervision.europa.eu/ecb/pub/pdf/ssmguidebankingsupervision201409en.pdf
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\nthe confirmation by the authorised management of compliance with Circular CSSF 12/552, as amended by Circulars CSSF 13/563 and CSSF 14/597 (central administration, internal governance and risk management), by way of a single written sentence followed by the signatures of all the members of the authorised management 2;
\nThe text above is the opening of the document; the PDF carries the whole.
\nDocument page, PDF. Source: Commission de Surveillance du Secteur Financier (CSSF), reproduced with the CSSF's consent. The French text prevails.
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