Articles

  • UK FINREP Reporting: PRA Rules, Templates and Filing Deadlines

    UK FINREP is supervisory financial reporting governed by the Reporting (CRR) Part of the PRA Rulebook. That Part applies to CRR firms and CRR consolidation entities; Article 430(3) sets financial-information requirements for firms within that provision, while Chapters 5A-5F set additional requirements for reduced FINREP firms. For FINREP data items required under Article 430(3) together…

  • Benchmark Administrator Authorisation: Luxembourg IFMs and BMR Reform

    On 17 September 2026 the CSSF published Version 1 of a single application form, an Excel workbook, for a Luxembourg investment fund manager seeking benchmark administrator authorisation or registration under the EU Benchmarks Regulation, Regulation (EU) 2016/1011. The document names the two populations it is written for: alternative investment fund managers and management companies authorised…

  • SRB Resolution Communication Plan: The April 2028 Deadline

    On 17 September 2026, the Single Resolution Board (SRB) published its Operational Guidance for Banks on Communication in Resolution, together with a Communication Testing Supplement to its resolvability testing guidance. The document turns a single line of the Single Resolution Mechanism Regulation into a build project: under Article 8(9)(n) of Regulation (EU) No 806/2014 (SRMR),…

  • The EU AML Package: The Countdown to 10 July 2027

    On 17 September 2026 the Czech Financial Analytical Office (Finanční analytický úřad, or FAÚ) opened a guidance series for the firms it supervises, titled the AML package step by step. Its first instalment is narrow and practical: which legal texts will govern anti-money-laundering and counter-terrorist-financing work from 10 July 2027. That date is the pivot…

  • ESRS XBRL Taxonomy: Digital Tagging Before the Mandate

    On 17 September 2026, EFRAG released the draft ESRS XBRL taxonomy for the revised ESRS and opened a public consultation that runs until 11 November 2026. The taxonomy is the technical structure that will let a sustainability statement prepared under the revised European Sustainability Reporting Standards be produced in a machine-readable form. EFRAG plans to…

  • ESPREP-STT Reporting in Luxembourg: The Retired IRRBB Stress Test

    The ESPREP-STT reporting template that Luxembourg banks filed for years now sits in the CSSF archive. Circular CSSF 08/338, the instrument behind it, and the ESPREP-STT workbook itself have both been archived since 6 August 2025, and the CSSF catalogue records the circular as repealed. What that return measured, the interest rate risk in the…

  • OCT Inst Scheme Explained: Sending Instant Euro Beyond SEPA

    The EPC OCT Inst scheme has been live since 28 November 2023, and on 15 September 2026 the European Payments Council hosted its OCT Inst in Action webinar with payment service and infrastructure providers that were implementing or already offering OCT Inst-based services. If your firm uses the OCT Inst scheme for an international instant…

  • CSSF B 2.5 B and B 2.5 E Reporting: Luxembourg Staff Costs and Taxes

    Once a year, credit institutions within scope report the CSSF’s B 2.5 national return. The survey uses sub-template B 2.5 B for staff expenses and sub-template B 2.5 E for taxes, with B 2.5 E populated only in accounting version L. The CSSF calls the pair its Survey on staff expenses and taxes. The tables…

  • TARGET Services June 2027 Release: Swift ISO 20022 and the T+1 Squeeze

    On 15 September 2026 the ECB published a letter, dated the previous day, in which the Advisory Group on Market Infrastructures for Securities and Collateral (AMI-SeCo) formally asked Swift to move its 2026 securities message upgrade onto the TARGET Services June 2027 release. AMI-SeCo’s purpose is practical: the group is trying to protect the testing…

  • MNB Reporting Decrees 32/2026 and 33/2026: Hungary’s 1 October Reset

    On 14 September 2026 the Magyar Nemzeti Bank (MNB) promulgated two reporting amendments with different commencement and application rules. Decree 32/2026 enters into force on 1 October 2026. Most of Decree 33/2026 entered into force on 15 September 2026, while specified quarterly reporting changes under 33/2026 apply first to the third quarter of 2026. These…