Author: RegReportingDesk

  • PFMI General Business Risk: CPMI-IOSCO’s Final LNAFE Guidance

    On 14 October 2026 the BIS Committee on Payments and Market Infrastructures (CPMI) and the Board of IOSCO published their final report on FMIs’ management of general business risks and general business losses, a 29-page set of further guidance to Principle 15 of the Principles for financial market infrastructures (PFMI). The PFMI general business risk…

  • FSB AI Sound Practices Final Report: A Governance Gap Analysis

    On 15 October 2026 the Financial Stability Board (FSB) published the final report on its FSB AI sound practices: twelve practices for the responsible adoption of artificial intelligence by financial institutions, released alongside an overview of the roughly 160 responses to the June consultation. Its operative request goes to boards and senior management, which the…

  • FR 2886b Reporting: Edge and Agreement Corporation Condition and Income

    Every Edge and agreement corporation organized under section 25 or 25A of the Federal Reserve Act that has ever done business files the FR 2886b, the Federal Reserve Board’s Consolidated Report of Condition and Income for Edge and Agreement Corporations. FR 2886b reporting runs quarterly once total consolidated assets exceed $50 million and annually, as…

  • FFIEC 101 Reporting: A Three-Year Renewal With No Form Changes

    On 16 October 2026 the OCC, the Federal Reserve Board and the FDIC published a joint Federal Register notice (91 FR 65843) stating that they will extend FFIEC 101 reporting for three years without revision and are sending the collection to the Office of Management and Budget (OMB) for review. The FFIEC 101, formally the…

  • MAR Delayed Disclosure Guidelines: Five New Grounds, Seven Deleted

    ESMA published its final report on the MAR Guidelines on delay in the disclosure of inside information (ESMA74-268544963-1718) on 16 October 2026, completing the ESMA layer of the Listing Act’s rewrite of Article 17 of the Market Abuse Regulation. The revised MAR delayed disclosure guidelines delete seven of the eight legitimate interests in Guideline 1,…

  • ESMA 2026 Enforcement Priorities: The CSSF Review of FY2026 Reports

    On 13 October 2026 ESMA published its Public Statement on the European common enforcement priorities for 2026 corporate reporting (ESMA32-2064178921-9738), and the CSSF relayed it on its Enforcement of Issuer Disclosure page the same day. The ESMA 2026 enforcement priorities name the parts of the 2026 annual financial report that the CSSF and the other…

  • CSDR Messaging Protocols Guidelines: Oral and Domestic Routes Close

    ESMA published its final report on the revised CSDR messaging protocols guidelines on 16 October 2026 (ESMA74-2119945926-3749), two days after Commission Delegated Regulation (EU) 2026/1536 appeared in the Official Journal. The formal title is the guidelines on standardised procedures and messaging protocols used between investment firms and their professional clients. From 7 December 2026, the…

  • CSSF Fit and Proper Declaration: Revised Forms Apply From 15 October

    On 15 October 2026 the CSSF updated the four forms that Luxembourg credit institutions file when they appoint management body members and key function holders, and replaced its prudential appointment procedure with a version that applies from the same day. The CSSF fit and proper declaration set has two families: a KFH declaration that the…

  • EFRAG Agenda Consultation 2027-2029: The 15 February 2027 Deadline

    On 16 October 2026, EFRAG launched a public consultation on its sustainability reporting agenda: a Request for Input (RFI) covering its work from mid-2027 to the end of 2029, with responses due by 15 February 2027. In the EFRAG agenda consultation, EFRAG says it expects no new standard-setting activity from 2027 to 2029 after it…

  • G-SIB Window Dressing: Basel Moves Indicators to Annual Averages

    On 16 October 2026 the Basel Committee on Banking Supervision published final amendments to SCO40, the chapter of the Basel Framework that scores global systemically important banks (G-SIBs). The G-SIB window dressing amendments change what a bank reports for the ten stock indicators behind its score: an average across the reporting year, where the framework…