Articles

  • EDGAR Filer Manual Version 78: Form 1, ANE Notices and the XBRL Move

    The SEC’s latest EDGAR Filer Manual update reached the Federal Register on 6 October 2026, three weeks after the system change it describes. In a final rule published at 91 FR 63476 (Release Nos. 33-11438 and 34-106345), the Commission adopted Volume II of the EDGAR Filer Manual, “EDGAR Filing,” Version 78 (September 2026), and amended…

  • ESMA MiCA Review Response: What CASPs and Token Issuers Should Map

    ESMA’s response to the European Commission’s targeted consultation on the review of Regulation (EU) 2023/1114 on markets in crypto-assets (MiCA), reference ESMA75-113276571-1721, is dated 30 September 2026, the day the consultation closed. The ESMA MiCA review response is written as a thematic policy paper, and its asks reach the processes a crypto-asset service provider (CASP)…

  • EIOPA Private Equity Insurers: The Evidence Supervisors Should Request

    On 6 October 2026 EIOPA published its Supervisory Statement on the authorisation and ongoing supervision of (re)insurance undertakings related to private equity, reference EIOPA-BoS-26/388, adopted by its Board of Supervisors on 29 September 2026. The EIOPA private equity insurers statement is addressed to national competent authorities and sets one EU-wide approach to two stages: the…

  • Basel III Implementation by 2027: What the BCBS Tally Leaves Out

    The Basel Committee on Banking Supervision (BCBS) reported on 5 October 2026 that three quarters of its 27 member jurisdictions have published rules adopting the final Basel III standards, and that almost all of them have publicly announced that banks must apply Basel III by April 2027 or earlier. The figures come from the Committee’s…

  • CSSF eRegister by eDesk: Prospectus Interface Joins the Fund Data API

    On 1 October 2026 the CSSF announced that eRegister by eDesk, the product it created to give financial sector professionals access to public information, now includes an interface for consulting prospectuses approved by the CSSF. The CSSF eRegister had gone live a month earlier with one feature: API access to the identification data of funds,…

  • Circular CSSF-CPDI 26/52: Covered Deposits Survey Due 16 November

    On 2 October 2026 the CSSF’s Conseil de protection des déposants et des investisseurs (CPDI), Luxembourg’s designated authority for deposit guarantees, published Circular CSSF-CPDI 26/52. It launches the quarterly survey of covered deposits held on 30 September 2026 and gives every member of the Fonds de garantie des dépôts Luxembourg (FGDL) until 16 November 2026…

  • CBAM De Minimis Threshold: 0.87% Assessment and the 50-Tonne Test

    On 30 September 2026 the European Commission’s Directorate-General for Taxation and Customs Union published its assessment of the CBAM de minimis threshold under Article 2a(3) of Regulation (EU) 2023/956. For the twelve months from 1 April 2025 to 31 March 2026, the assessment indicates that the 50-tonne single mass-based threshold would exempt 0.87% of the…

  • AMLA Simplified Due Diligence Roundtables: Apply by 18 October

    On 2 October 2026 the Anti-Money Laundering Authority (AMLA) opened a call for expressions of interest in sectoral roundtables on simplified customer due diligence (SDD), with applications due by 18 October 2026 at 23:59 CEST. The discussions will feed own-initiative AMLA simplified due diligence guidelines under Article 54 of Regulation (EU) 2024/1620 (the AMLA Regulation,…

  • KFI Reporting in Denmark: Branch Accounts Due in 15 Working Days

    KFI reporting is how a branch of a foreign bank in Denmark sends Finanstilsynet its own quarterly accounts: income statement, balance sheet, lending by sector and industry, and a half-yearly credit-quality split. Finanstilsynet titles the return “regnskabsoplysninger for filialer af udenlandske pengeinstitutter” (accounting information for branches of foreign banks), and its August 2026 deadline list…

  • Skat Årsbrev 2026: TIN Rules, OBLG Entry Tests and Key Dates

    Skattestyrelsen published version 1 of the Skat Årsbrev 2026 on 29 June 2026. The annual letter lists the changes and clarifications that reporting entities must build into their eKapital reports on interest, securities and pension contributions for year-end 2026 (Årsultimo 2026) and for the ongoing and quarterly reporting that follows in 2027. Most of the…