Skattestyrelsen’s current reporting guide sets out the operational rules for cooperative capital distributions, including corrections to earlier years. The duty behind it is section 30 of skatteindberetningsloven, the Danish Tax Reporting Act: a cooperative association covered by section 1(1)(3) of selskabsskatteloven that distributes capital fund assets to current or former members reports those distributions to…
FR 2052a reporting is the Federal Reserve Board’s granular view of liquidity at the large banking organizations it supervises under the Category I to IV standards. The Complex Institution Liquidity Monitoring Report (OMB control number 7100-0361, renewed by the Board without revision on 4 February 2025) is filed by top-tier U.S. bank holding companies and…
On 29 September 2026 the CSSF’s Resolution Board published Circular CSSF-CODERES 26/22, which launches the Single Resolution Board’s data collection for the 2027 contribution period of the Single Resolution Fund (SRF). The circular requires Luxembourg credit institutions within the Single Resolution Mechanism to send the SRB’s 2027 Data Reporting Form (DRF) to the CSSF in…
On 29 September 2026 the Bank of Canada and the Office of the Superintendent of Financial Institutions (OSFI) issued a joint statement on the Bank’s Standing Liquidity Facility (SLF), the facility that gives participants in Lynx, Canada’s high-value payment system, secured liquidity both intraday and overnight. Its operative sentence is short: overnight SLF draws “are…
Form PF reporting is the confidential return an SEC-registered investment adviser files on its private funds once the adviser and its related persons hold at least $150 million in private fund assets under management on the last day of a fiscal year. The duty sits in rule 204(b)-1 under the Investment Advisers Act of 1940…
On 25 May 2026 Poland’s Ministry of Finance published a question-and-answer page on the Act of 6 November 2024 on top-up taxation of constituent entities of international and domestic groups (Dz.U. 2024 poz. 1685, amended by Dz.U. 2026 poz. 347), the statute behind the Poland GloBE top-up tax. The ministry says the answers were prepared…
Skattestyrelsen published version 1.8 of its EIS reporting guide, the Indberetningsvejledning til etableringskontosystemet, on 28 September 2026, and it applies to every report an account-holding bank in Denmark makes from 1 October 2026, corrections for earlier years included. EIS reporting covers bank reporting of deposits and withdrawals on four tax-favoured account types: the etableringskonto (establishment…
On 28 September 2026 the CSSF published press release 26/19 announcing operational guidance for incident handling: nine rulebooks written jointly by cybersecurity experts from the High Commission for National Protection (HCPN, acting as ANSSI and as GOVCERT.LU), CIRCL, the CSSF and the ILR. The practical question for Luxembourg DORA entities is whether the CSSF incident…
On 28 September 2026 the Australian Prudential Regulation Authority (APRA) released a revised RPG 701.0 ABS/RBA Reporting Concepts for the Economic and Financial Statistics (EFS) Collection, the practice guide that authorised deposit-taking institutions (ADIs) and registered financial corporations (RFCs) use to interpret the EFS forms. For teams that own APRA EFS reporting, three edits carry…
On 25 September 2026 ITI Capital Ltd, an FCA-authorised broker that helped customers invest in shares and bonds and looked after those investments, entered special administration. Two insolvency practitioners from Teneo Financial Advisory Ltd were appointed as special administrators, and the FCA published a customer notice the same day. The firm had agreed on 10…