Circular CSSF 21/774 is a CSSF circular, published 29 June 2021 and updated 30 June 2021. Subject: Update of Circular CSSF 14/593, as amended by Circulars CSSF 15/613, 15/621, 16/640, 17/663, 18/678, 18/685, 19/715, 19/729 and 20/745, on supervisory reporting requirements applicable to credit institutions.
\nRelevant for: Credit institutions.
\nCircular CSSF 21/774 Update of Circular CSSF 14/593, as amended by Circulars CSSF 15/613, CSSF 15/621, CSSF 16/640, CSSF 17/663, CSSF 18/678, CSSF 18/685, CSSF 19/715, CSSF 19/729 and CSSF 20/745 on supervisory reporting requirements applicable to credit institutions
\nCircular CSSF 21/774 Re: Update of Circular CSSF 14/593, as amended by Circulars CSSF 15/613, CSSF 15/621, CSSF 16/640, CSSF 17/663, CSSF 18/678, CSSF 18/685, CSSF 19/715, CSSF 19/729 and CSSF 20/745 on supervisory reporting requirements applicable to credit institutions
\nLuxembourg, 29 June 2021
\nTo all credit institutions
\nLadies and Gentlemen, 1. This circular amends Circular CSSF 14/593, as amended, by adding the latest legal references and developments in reporting requirements. 2. The amendment consists in the update of the legal references, notably following the publication of: -
\nImplementing Regulation (EU) 2021/451 laying down implementing
\nImplementing Regulation (EU) 2021/453 laying down implementing
\ntechnical standards with regard to supervisory reporting of institutions; technical standards with regard to the specific reporting requirements for market risk; -
\nRegulation (EU) 2021/943 of the European Central Bank of 14 May 2021 amending Regulation (EU) 2015/534, as amended, on reporting of supervisory financial information.
\nFrançoise KAUTHEN
\nClaude MARX
\nAnnex
\nCircular CSSF 14/593 as amended by Circulars CSSF 15/613, 15/621, 16/640, 17/663, 18/678, 18/685, 19/715, CSSF 19/729, and 20/745 and 21/774 Re: Supervisory reporting requirements applicable to credit institutions
\nLuxembourg, 6 July 202029 June 2021
\nLadies and Gentlemen, 1.
\nThe purpose of this circular is to remind and inform credit institutions of recent and future developments regarding supervisory reporting.
\nTo all credit institutions
\nAPPLICABLE REPORTING TABLES 2.
\nThe European Commission published on 28 June 201419 March 2021 in the Official Journal of the European Union, Commission Implementing Regulation (EU) No 680/20142021/451 of 16 April 201417 December 2020 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (hereinafter, the \"CRR\"). Implementing Regulation (EU) No 680/20142021/451 (hereinafter, “ITS Regulation”) entered into force on the day following its date of publication and is directly applicable in the EU Member States without transposition into national law. Amendments to the Implementing Regulation (EU) No 680/2014ITS Regulation are published in the Official Journal of the European Union. A list of the amendments to Implementing Regulation (EU) No 680/2014 is published
\nfor
\ninformation
\npurposes
\nthe
\ndocument
\n“reporting
\nrequirements for credit institutions” by the CSSF. Implementing Regulation (EU) No 680/20142021/451, as amended (hereinafter \"ITS Regulation\"), lays down uniform requirements in relation to supervisory reporting (hereinafter \"common European reporting\"), in accordance with the requirements of the CRR, for the following areas: •
\nown funds requirements and financial information (Article 99 of the CRR);
\nlosses stemming from lending collateralised by immovable property (Article 101(4)(a) of the CRR);
\nlarge exposures and other largest exposures (Article 394(1) of the CRR);
\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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