PSN04 reporting is the periodic data return that every payment licensee of the Monetary Authority of Singapore (MAS) owes under MAS Notice PSN04, the Notice on Submission of Regulatory Returns. MAS issued the Notice on 5 December 2019 under the Payment Services Act 2019 and amended it on 2 April 2024, with the amended forms…
On 15 October 2026 the Riksbank published a letter to the Riksdag’s Committee on Finance, dated 7 October 2026, explaining why the question of a digital krona, the instrument it used to call the e-krona, is back on the table. The letter estimates that implementing a digital krona would take the Riksbank and the market…
On 15 October 2026 ESMA published a new version of its Manual on pre-trade and post-trade transparency under MiFID II/MiFIR (ESMA74-2134169708-6870). The ESMA transparency manual now gives field-level guidance on how trading venues, approved publication arrangements (APAs) and the future OTC derivatives consolidated tape should identify the OTC derivatives caught by Article 8a(2) of MiFIR:…
On 15 October 2026 the ECB confirmed that banks will be able to report the profit and loss templates in their 2027 FINREP submissions under either IAS 1 or IFRS 18 until the EBA’s amended implementing technical standards (ITS) start to apply, which the ECB expects from the September 2027 reference period. Within the Single…
On 30 September 2025 the SEC moved the compliance date for its 2024 amendments to Rule 605 of Regulation NMS to 1 August 2026, the day market centers and larger broker-dealers had to start collecting data for rebuilt monthly execution quality reports. The reports covering August 2026 then had to be public by the end…
On 14 October 2026 the Prudential Regulation Authority and the Financial Conduct Authority published their final policy on high LTI lending: PRA policy statement PS19/26 (FCA PS26/20), a new PRA supervisory statement, SS2/26, and replacement FCA general guidance, FG26/11. From 28 October 2026 the Housing Part of the PRA Rulebook stops capping each lender’s high…
On 14 October 2026 the European Banking Authority (EBA) announced that it has classified USDC, issued in the EU by Circle Internet Financial Europe SAS, as a significant e-money token under the Markets in Crypto-Assets Regulation (MiCAR). The EBA says 45 e-money tokens (EMTs) have been notified under MiCAR, and USDC is the first to…
Form 1099-DA reporting rests on a two-step start date set by Treasury Decision 10000, published on 9 July 2024: US digital asset brokers report gross proceeds for sales effected on or after 1 January 2025, and adjusted basis for covered digital assets sold on or after 1 January 2026. Sales effected in 2026 are therefore…
Finansinspektionen (FI) decided on 13 October 2026 to amend FFFS 2023:12, its regulations on ownership, owner-management and management assessments in certain financial firms. The amending instrument, FFFS 2026:35, enters into force on 20 November 2026. From that date the regulations also cover Swedish firms under FI supervision that grant consumer credit other than housing credit…
On 13 October 2026 the Basel Committee on Banking Supervision published six Regulatory Consistency Assessment Programme (RCAP) reports on how Australia, Canada, Japan, Korea, Switzerland and the United Kingdom implement its leverage ratio framework. Australia, Japan, Korea and Switzerland were graded compliant, the highest overall grade. Canada and the UK were graded largely compliant, one…