S 0.1 Daily Deposit Report: The BCL’s Mid-Month and Month-End Return

The Banque centrale du Luxembourg requires every credit institution resident in Luxembourg to file report S 0.1, its “Daily deposit report”, twice a month. The S 0.1 daily deposit report carries a deadline measured in hours: 14:00 on the working day after the reference date, against 10 working days for the BCL’s monthly statistical balance sheet, S 1.1. The collection started under Circular BCL 2013/234 of 20 June 2013 and became a twice-monthly snapshot on 1 April 2019 under Circular BCL 2019/242. Layout 2 of the template has been mandatory since the January 2022 reference period.

The template is short: 102 lines on one liabilities table. The BCL kept it through a review of the reporting burden because, in the words of the 2019 circular, it is “an important steering tool in times of crisis”. The work sits in three places: reference dates that only the BCL’s annual calendar fixes, an item called “Debts” that reaches beyond customer deposits, and an XML file that must arrive through an approved channel before 14:00.

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

Legal basis of the S 0.1 daily deposit report: BCL circulars and Article 32

S 0.1 is a national collection of the BCL. Neither its instructions nor the S 0.1 passages of the circulars that created and reshaped it cite an ECB regulation, and those circulars present it as a decision of the BCL itself. Circular BCL 2013/234 records that the BCL’s Executive Board decided to collect deposit information in “real time”, meaning at high frequency, because monthly data no longer let the Eurosystem follow developments at counterparties to its monetary policy operations closely enough. The stated aim is to monitor the evolution of bank deposits and anticipate a situation in which a bank is deprived of part of its refinancing.

The statutory power behind collections of this kind is Article 32(1) of the amended Law of 23 December 1998 on the monetary status and the Banque centrale du Luxembourg. It allows the BCL to collect the statistical information it needs for its missions, from the competent national administrations or directly from economic agents, and to verify that information on site. Article 32(2) places the individual data under the professional secrecy of the BCL’s organs and staff defined in Article 33. Neither S 0.1 circular cites Article 32 by number. Linking the collection to it is an interpretation, and it matches how the BCL grounds its own statistical regulations: BCL Regulation 2011/No. 7 of 4 April 2011 on balance of payments collection cites Articles 2(1), 32 and 34(1) of the same law.

Three circulars have shaped the obligation. Circular BCL 2013/234 introduced it, phased in during late 2013 and mandatory for all credit institutions from 1 January 2014. Circular BCL 2014/235 of 20 January 2014 modified the statistical collection from credit institutions; the 2019 circular cites it alongside 2013/234, and the BCL’s list of circulars now files it as repealed or obsolete. Circular BCL 2019/242 of 28 January 2019 kept S 0.1 after a review in which the BCL concluded that outright abrogation could not be envisaged, and from 1 April 2019 replaced daily submission with submission every 15 days.

The BCL hub, the instructions and the BCL’s inventory of statistical reporting still call it the “Daily deposit report”. This page uses MoM (middle of month) and EoM (end of month) for the two submissions; the BCL’s documents use one code, S 0.1, for both and list both dates in a single calendar table. The S 0.1 instructions, report template, verification compendium and its annex also carry the BCL’s standard warning that the French text prevails where the French and English versions differ.

Who must report S 0.1: every resident credit institution, head office view

The scope sentence in the instructions is one line long: report S 0.1 “must be provided by all resident credit institutions regardless of their legal status”. The instructions set no size threshold, no sample and no exemption. Some neighbouring returns are narrower: the BCL’s inventory of statistical reporting (February 2022) limits S 1.5 on interest rates to a representative sample of banks that the BCL informs by letter.

Two entity profiles change how that one-line scope plays out.

Luxembourg branches of foreign credit institutions

“Regardless of their legal status” takes in branches. The BCL’s “Definitions and concepts for the statistical reporting of credit institutions” (DCBAN L2, July 2024) states that branches of foreign-law credit institutions established in Luxembourg provide their BCL statistical reports in a single version, version L. Here S 0.1 parts company with the CSSF-CPDI quarterly survey of covered deposits. Circular CSSF-CPDI 26/52 addresses that survey to members of the Luxembourg deposit guarantee fund (FGDL) and lists its population as credit institutions incorporated under Luxembourg law, POST Luxembourg for its postal financial services, and Luxembourg branches of banks with their head office in a third country. On that list, a Luxembourg branch of a bank from another EU Member State sits outside the survey and inside S 0.1. Our deposit guarantee scheme reporting guide for Luxembourg covers the FGDL side.

Luxembourg banks with foreign branches

The inventory assigns S 0.1 accounting version L and layout L2. Under section 2.1 of the definitions document, version L covers the Luxembourg head office, and intra-group operations with the bank’s branches are not eliminated. Version N, the whole entity with intra-group transactions eliminated, exists for reports such as S 2.5-N and S 2.9-N; the inventory gives S 0.1 no N version. For a Luxembourg-incorporated bank with branches abroad, deposits booked at those branches stay out of S 0.1. The version L rule leaves intra-group operations with branches uneliminated, and the definitions document classifies a counterparty by the country where it is resident (section 5.1), so amounts the head office owes to its own foreign branches appear to stay in, classified by the branch’s country group as a credit institution counterparty. The S 0.1 documents do not state this expressly, so the point is worth confirming with the BCL.

The inventory gives the S 0.1 frequency as “Bimonthly”, which in that table means twice a month, consistent with the instructions and the 24 dates a year in the calendar. The S 0.1 documents do not say from which reference date a newly authorised bank starts filing; that question goes to the contact listed on the BCL’s S 0.1 hub.

What the report contains: 102 lines of Debts by country, currency and sector

The Layout 2 template (Report S 0.1 L2, dated February 2021) has one data sheet, “Deposits”, holding one sub-table, “2. Liabilities”. Every line code joins four elements: the item, the counterparty’s country group, the currency group and the counterparty’s economic sector. Line 2-002000-X3-XX2-32100, for example, is Debts owed to credit institutions resident in other euro area Member States, in currencies other than the euro. The BCL’s circular letter of 31 July 2025 spells out the X3 group, “Other MUMS” in the template, as the Other Monetary Union Member States.

Three country groups times two currency groups gives six blocks. Each block holds 16 sector lines plus the affiliated sub-line, so 17 lines, and six blocks of 17 make 102. The instructions add that only the breakdowns requested in the template are reported, even though the definitions document offers many more.

Debts reach beyond customer deposits

The report is named for deposits, but its item is Debts, and section 4.3.1 of the definitions document draws Debts (2-002000) wider than a deposit ledger. Alongside deposits placed by banks and other economic agents, it takes in non-negotiable debt instruments the bank has issued, margin cash received under derivative contracts where the cash remains the depositor’s property and is repayable when the contract closes, earmarked balances, and securitisation liabilities for assets still on the statistical balance sheet. Its four sub-items are overnight deposits (2-002010), deposits with agreed maturity (2-002020), deposits redeemable at notice (2-002030) and repurchase agreements (2-002040). S 0.1 asks only for the total, so cash received under repos sits inside the S 0.1 figure although no S 0.1 line mentions repos. Debt securities issued are a separate item, 2-003000, and S 0.1 does not ask for them.

The affiliated sub-line has a narrow definition too. Section 4.4.6 defines 2-L02000 as deposits the bank owes to affiliated entities according to the definition provided by the CSSF. In S 0.1 that line exists only against credit institutions, so deposits from an affiliated insurer, fund or other non-bank entity go in the line for that counterparty’s sector with no affiliated line of their own.

Measurement rules from the definitions document

The S 0.1 instructions point to the definitions document for nomenclature and codes, and its introduction applies its definitions and concepts to the statistical reports banks submit to the BCL. Three measurement rules follow from it. Section 3.2 specifies nominal-value reporting, the principal the bank is contractually obliged to repay, for deposits at month-end in the relevant monthly and quarterly statistical reports, regardless of the accounting rules used for prudential reporting. It does not expressly extend that instruction to the twice-monthly S 0.1 snapshots, so the valuation basis for S 0.1 should be confirmed against BCL guidance before a separate nominal-value adjustment is implemented.

Reports are established in the bank’s accounting currency, other currencies are converted at the exchange rate prevailing on the day the report is compiled, and amounts may carry up to five decimals (section 2.3). The schema’s amount type allows five fraction digits, and the file header carries a reportingCurrency element. Neither the S 0.1 instructions nor the schema state a unit multiplier or a sign convention, and the definitions document tells banks to follow the BCL’s rounding policy for transmission without setting it out.

Reference dates and deadlines: two snapshots a month, due by 14:00

The instructions put the rule in one sentence: S 0.1 is provided twice a month, no later than 14h00 on the working day following the day to which it relates, and a detailed calendar of remittance dates is published on the BCL’s website. The inventory repeats the 14:00 rule. The instructions do not define the two reference dates. The BCL’s annual “Calendar of remittance dates for the statistical reporting of credit institutions” does, in a table headed “Remittance dates for report S 0.1”, with a “Reports of” column for the reference date and an S 0.1 column for the remittance date. The reference dates sit around the 15th and at the end of each month, 24 a year.

The first Layout 2 report was the one for 14 January 2022, due on 17 January 2022, the first S 0.1 date in the January 2022 reference period from which the hub makes Layout 2 mandatory. Every later due date is the remittance date printed next to the reference date in that year’s calendar.

Dates come from the calendar, and no formula reproduces them

Three published calendars show why the dates have to be read off the PDF.

Two rows handle the same situation in opposite directions: the 2022 calendar moved a Sunday 15 May forward to Monday 16 May, and the 2026 calendar moved a Sunday 15 February back to Friday 13 February. The 2022 calendar also set Monday 14 February as the mid-month date although Tuesday 15 February was a working day. The Easter row skips Good Friday as well as Easter Monday, and only Easter Monday is on the government’s list of Luxembourg’s legal public holidays, so the BCL’s working days exclude at least one day that is not a legal public holiday. A rule of “the 15th, or the previous working day” would have produced the wrong mid-month reference date at least three times in 2022: in February, May and August.

The year-end report lands in the next calendar year: 2 January 2026 for 31 December 2025, and 4 January 2027 for 31 December 2026. The weekdays in the table are computed from the dates; the BCL’s calendar prints dates only.

Month-end dates that differ from S 1.1

Set against the monthly balance sheet, the gap is large. S 1.1 is due no later than 10 working days after the end of its reference period: in the 2026 calendar, S 1.1 for January 2026 was due on 13 February 2026, while the S 0.1 for 30 January 2026 was due on 2 February 2026. The reference dates differ as well. Section 2.2 of the definitions document makes the last day of the month the reference date for statistical reports in principle, whereas the S 0.1 month-end date in 2026 fell before the calendar month-end in four months: 30 January, 27 February, 29 May and 30 October. Any reconciliation of the EoM S 0.1 to S 1.1 for those months starts from two different dates.

Submission: XML schema 1.1, the daily file name and SOFiE or e-file

The Excel file on the S 0.1 hub, labelled “Report”, shows the layout. What the BCL receives is an XML file built to the “XML Schemas (zip file)” package on the same page, which unpacks to a folder named S0001_Schema_XML_v1_1_r144. The root element is S01 in the namespace http://www.bcl.lu/2013/S0.1, with a version attribute fixed at 1.1 and a mandatory creationDateTime. The header carries the referenceDate, a reporterID and a declarantID (each a two-digit type plus a code), the reportingCurrency and the layout. The content holds one liabilities element with a reportedLine per line, each identified by item, country, currency, sector and initialMaturity and followed by the reportedAmount. The schema declares those five identifiers unique together, so the same line cannot appear twice in one file.

The daily file name

File names follow the BCL’s “Manual of electronic transmission for statistical reports of credit institutions” (February 2021). It treats S 0.1 as a daily report, which gives it its own pattern: S0001_L2_yyyymmdd_Rrrrrrrrrr_Dddddddddd_yyyymmdd_nnn.

• S0001_L2 is the report code and the layout.
• The first date is the reference date in full. Monthly reports such as S 1.1 carry only yyyymm in that position, so a naming routine copied from S 1.1 produces a name that does not follow the S 0.1 pattern.
• R and D are the type letters of the reporter, the entity that submits the file, and of the declarant, the entity whose data are reported. Banks use B; the manual reserves P for professionals of the financial sector, matching XML types 23 and 32.
• The nine digits after each letter are the identification number allocated by the CSSF, padded with leading zeros, so bank 999 becomes 000000999.
• The second date is the creation date of the file, and nnn a sequence number that restarts at 001 every day; 000 is not allowed.

Treat the examples as format illustrations only. The sample file in the schema package, S0001_L2_20220115_B000000999_B000000999_20220210_001.xml, carries a reference date of 15 January 2022, a Saturday, and a creation date almost four weeks later. The 2022 calendar’s real mid-January date was 14 January.

Channels

Circular BCL 2007/216 ended the single mandatory transmission solution from 1 January 2008 and let banks choose a secure channel, subject to BCL approval. The current manual names two accepted channels, SOFiE (SIX Payment Services (Europe) S.A., CETREL Securities) and e-file (Bourse de Luxembourg, Fundsquare), and says the BCL is willing to accept any new secure channel that both the BCL and the reporting agent accept. Since its circular letter ST.24-0013 of 15 January 2024, the BCL no longer accepts statistical reports by e-mail. On e-file, the provider’s product coverage list shows S0001 under the sending type “BCL statistics” and records that no e-file form exists for it.

S 0.1’s namespace dates from 2013, and its conventions differ from the BCL’s newer collections. AnaCredit files, for instance, are named with the RIAD codes of the reporting and observed agents and follow SDMX-ML schemas, as our note on the BCL’s AnaCredit v1.0.15 SDMX schemas sets out. S 0.1 keeps CSSF identification numbers.

The S 0.1-specific instructions do not set out a standalone revision cycle. However, the BCL’s April 2025 feedback document includes S0001 and describes requests to correct or confirm submitted data, with response deadlines specified in the relevant feedback. The manual’s sequence-number rule governs the name of a second file created on the same day, and the definitions document’s minimum standards require banks to follow the BCL’s revisions policy and to send explanatory notes with revisions that deviate from regular revisions.

The S 0.1 document set and versions

Validation: six hierarchy rules, the schema, and what neither checks

The S 0.1 Compendium of verification rules (February 2021) separates permanent rules, which software providers are invited to implement, from temporary rules aimed at reporting agents, and states that S 0.1 for the time being has permanent rules only. The annex lists six, all simple hierarchical relations on the sheet “Liabilities”: in each of the six country and currency blocks, the affiliated sub-line 2-L02000 for credit institutions must be less than or equal to the 2-002000 line for credit institutions. Rule S0001_L2_A1_0001 applies the test to Luxembourg counterparties in euro; rules 0002 to 0006 repeat it for the other five blocks. In the rule codes each line carries a fifth segment, I999-999, which the definitions document reserves for “no breakdown” by initial maturity.

The schema adds format checks: an item matching 2- followed by six characters, a two-character country code, a three-character currency code, a five-character sector code, an eight-character maturity code, no duplicated line identifier and amounts with at most five decimals. The transmission manual states the limit of this layer plainly: the schema contains format constraints but does not necessarily specify whether a code that respects the format is valid, and the nomenclature still has to be respected. A sector code such as ABCDE passes the schema’s five-character pattern and is not a BCL sector code.

The BCL’s April 2025 document “Feedbacks for the statistical reports” expressly includes S0001. It describes technical feedback (FL-OK or FL-NOK), data-quality feedback (DQ-FDB) and ad-hoc feedback (ADHC-FDB). The BCL plans to deliver these through Sofie and e-file in stages, with advance email notification by report type, and it provides for BCL-specified deadlines when a correction or confirmation is requested. It does not publish a list of common S 0.1 rejection causes. No published S 0.1 rule compares the report with S 1.1 or tests one snapshot against the previous one. Those questions fall to the minimum standards in section 6 of the definitions document: data consistent across all frequencies, developments the bank can explain, and breaks against previous periods the bank can account for.

Sector 32100 carries the most weight in this report: it is the only sector with an affiliated sub-line and the only one the six rules test. The BCL’s circular letter on Bulgaria’s euro adoption reminds banks to identify counterparts using the CSSF’s official list of credit institutions and the ECB’s list of monetary financial institutions, and the reference page next to the S 0.1 instructions links the ECB’s MFI list with the ISO 3166 country and ISO 4217 currency codes.

Caveats and overlaps: S 1.1, prudential liquidity returns and covered deposits

The S 0.1 instructions contain no proportionality regime, waiver or national discretion. The inventory’s exemption language sits under other reports: the BCL may grant individual and temporary exemptions for the means of transmission and the frequency of BOP 1.1 and BOP 1.2, and banks may opt to file those reports daily; separately, a Luxembourg branch could be exempted from its AnaCredit reporting obligations towards the BCL after a coordination exercise between the national central banks of the reporting Member States. Nothing in the inventory extends either note to S 0.1. The S 0.1 documents contain no transitional provision either; the hub dates Layout 1 from January 2015 to December 2021.

Overlap with S 1.1

S 1.1 uses the same code families. Its Layout 6 template carries the same LU, X3 and X4 country groups, EUR and XX2 currency groups and 16 sectors, but splits Debts into its four sub-items, breaks them down by initial maturity and adds the MRR02 sector lines that feed the minimum reserve calculation. Circular BCL 2021/244 describes the BCL’s data collection system for credit institutions as built on Regulation ECB/2021/2 on the balance sheet of the monetary financial institutions sector, mandatory from January 2022, the reference period in which S 0.1 Layout 2 also became mandatory. The circular’s list of reports affected by its nomenclature update does not name S 0.1, and the report’s purpose and frequency still rest on the BCL’s 2013 and 2019 circulars. A bank that shares one mapping table between the two reports keeps them consistent, provided the S 0.1 extract adds all four Debts sub-items, repos included, at the S 0.1 reference date.

Prudential liquidity returns and the covered deposits survey

S 0.1 follows the BCL’s statistical definitions, including the counterparty sectors of the definitions document; the nominal-value rule in section 3.2 is worded for the monthly and quarterly reports. Prudential liquidity returns under the CRR, such as the LCR and the additional monitoring metrics, follow their own classification rules, so the deposit figures in our guide to LCR, NSFR and additional monitoring metrics reporting for Luxembourg banks will not match S 0.1 line for line, and the S 0.1 documents ask for no reconciliation. The CSSF-CPDI survey counts eligible and covered deposits as defined in Article 163 of the amended Law of 18 December 2015 on the failure of credit institutions and certain investment firms, for a different population and on quarterly reference dates. A depositor-protection measure and a counterparty-sector stock of Debts answer different questions, and neither report is a control total for the other.

Changes since 2013: daily to twice monthly, Layout 2, Bulgaria and IReF

What Layout 2 changed

Layout 2 rebuilt the sector grid. Layout 1 had ten lines per block: one public sector line (10000) and one line for the financial sector excluding MFIs (40000), with an of-which line for non-monetary investment funds (41000). Layout 2 splits the public sector into central government and other general government and replaces the 40000 aggregate with eight separate financial sectors, from non-monetary investment funds to pension funds. Lines per block went from 10 to 17 and the template from 60 to 102 lines. The verification annex went from 12 rules to 6, because the of-which test for investment funds disappeared with the 40000 aggregate. The instruction text on scope, deadline and breakdowns is unchanged in substance between the January 2019 Layout 1 version and the February 2021 Layout 2 version.

Bulgaria and the X3 group

The BCL’s circular letter ST.25-0366 of 31 July 2025 moves Bulgaria from “Rest of the world” into “Other Monetary Union Member States” from 1 January 2026, first for the monthly reports referring to January 2026. It names S 1.1, S 1.4, S 1.5 and S 1.8 for the monthly collection, states that the quarterly S 2.5, which uses two-character ISO country codes, is not affected, and does not mention S 0.1. The BCL’s July 2025 list of countries for the purpose of statistical reporting identifies Bulgaria as a monetary union member from 1 January 2026, and S 0.1 uses the same Other Monetary Union Member States group as its X3 block, so that list is the reference for mapping Bulgarian counterparties to X3. Seek BCL confirmation if an S 0.1-specific clarification is required.

IReF

Further out, the BCL’s page on the Integrated Reporting Framework sets the timeline: a public consultation on the draft IReF Regulation planned for the second half of 2027, a one-year pilot phase from Q2 2030, and first official IReF reporting in Q2 2031, with existing statistical reporting in IReF’s scope continuing in parallel for a year. The page names no national report, S 0.1 included. An implementation plan in preparation is to explain how national collection frameworks change and how remaining country-specific requirements will be modelled; until it appears, no published source ties S 0.1 to IReF either way.

Frequently Asked Questions

Our S 0.1 is produced by an outsourcing provider licensed as a professional of the financial sector. Whose identifiers go in the file?

The transmission manual separates the reporter, the entity that submits the data, from the declarant, the entity whose data are reported. A PSF that submits on the bank’s behalf appears as reporter with type letter P (XML type 32) and its CSSF number; the bank appears as declarant with letter B (XML type 23) and its own number. Where the bank submits itself, both segments carry B and the same number, as in the BCL’s examples.

Our accounting currency is not the euro. What goes into the EUR and XX2 lines?

The definitions document requires statistical reports in the bank’s accounting currency, declared in the reportingCurrency element of the XML header. The EUR lines still hold euro-denominated Debts, converted into the accounting currency, and XX2 holds every other currency, the accounting currency included. The text ties the conversion rate to the day the report is compiled, not to the reference date, so a bank using reference-date rates may want that reading confirmed by the BCL.

Do lines with a zero amount have to be sent?

The S 0.1 instructions do not expressly state whether combinations with zero amounts may be omitted. The XSD requires at least one reportedLine, while the treatment of omitted zero-valued combinations should be confirmed with the BCL before a production reporting feed is changed. An illustrative sample file does not establish a general omission rule.

Does cash collateral received on derivatives belong in S 0.1?

Under section 4.3.1 of the definitions document, margin cash counts as Debts where it is cash collateral that remains the depositor’s property and is repayable when the contract is closed out, in principle only for the part that stays at the bank’s disposal instead of being passed on to a clearing house. Where truly repayable margins cannot be identified, the document accepts either remaining liabilities or Debts. The minimum standard of consistency across frequencies points to the same choice in S 1.1 and S 0.1.

Our transmission channel is down and 14:00 will pass. Can we e-mail the file instead?

No. The BCL’s circular letter ST.24-0013 states that the BCL no longer accepts statistical reports by e-mail. The inventory separately says the BCL must be informed of any delay by mail and/or electronic mail. E-mail is therefore the route for the notice of delay, and the report itself still goes through SOFiE or e-file once the channel is available.

Can the ECB’s infringement regime for statistical reporting reach S 0.1?

The BCL’s January 2024 letter identifies in Annex I the ECB-based statistical collections to which Regulation (EU) 2022/1917 (ECB/2022/31) applies from 30 April 2024. That Regulation governs infringement procedures, while Article 7(4) of Regulation (EC) No 2533/98, as amended by Council Regulation (EU) 2026/415 and in the consolidated text of 12 March 2026, sets the monetary ceilings. For a failure to report by the deadline, the ECB may impose a daily penalty payment of up to EUR 30,000, with the total not exceeding EUR 500,000. For incorrect, incomplete or non-compliant statistical information, or for obstructing verification, it may impose a fine of up to EUR 500,000.

These ceilings apply where an infringement falls within that provision; they do not by themselves establish that every national S 0.1 infringement is sanctionable under it. Annex I lists collections by their ECB regulations, such as ECB/2021/2 on the MFI balance sheet, AnaCredit and money market statistics. Circular letter ST.24-0013 does not name S 0.1 individually.

However, the BCL’s April 2025 feedback document expressly includes S0001 and states that compliance with the BCL-specified feedback deadlines falls within the non-compliance framework established by the ECB, as set out in Regulation (EU) 2022/1917 (ECB/2022/31) and Circular Letter ST.24-0013. These sources do not establish a categorical exemption for S 0.1, although they do not resolve the precise sanctioning basis for every possible S 0.1 infringement. Reporting agents should comply with filing and feedback deadlines and seek BCL clarification before asserting that the return is outside the regime. The S 0.1 documents themselves contain no sanctions provision.

Related Articles

• Deposit Guarantee Scheme Reporting in Luxembourg: FGDL Membership, SCV Files, and the Covered Deposits Survey: FGDL membership duties, SCV files and the quarterly survey.
• Circular CSSF-CPDI 26/52: Covered Deposits Survey Due 16 November: the survey of covered deposits held on 30 September 2026.
• Liquidity Reporting for Luxembourg Banks: LCR, NSFR, and Additional Monitoring Metrics: the prudential liquidity returns beside the BCL’s deposit statistics.
• AnaCredit v1.0.15: BCL Swaps the NUTS 3 Code List for January 2027: the BCL’s latest AnaCredit SDMX schema release.
• SOLV Reporting in Luxembourg: The CSSF’s COREP Own Funds Return: the CSSF’s own funds return and its acceptance logic.

Key Takeaways

• Load all 24 S 0.1 reference and remittance dates from the BCL’s annual calendar as data; the 2022 and 2026 editions moved weekend dates in opposite directions.
• Source the S 0.1 figure from total Debts (2-002000): repo cash and qualifying margin cash in, debt securities issued out; confirm the valuation basis with the BCL, because the nominal-value rule in section 3.2 names the monthly and quarterly reports.
• Write the full reference date (yyyymmdd) into the S0001_L2 file name and restart the sequence at 001 each day.
• Run the six L2 hierarchy rules and the XSD, then a separate code-list check, because the schema accepts any well-formed sector code.
• Schedule the year-end S 0.1, due in the first days of January, inside the year-end close plan.
• Map Bulgarian counterparties to X3 using the BCL’s July 2025 country list, which dates Bulgaria’s monetary union membership to 1 January 2026; seek BCL confirmation if an S 0.1-specific clarification is required.

Sources and References

• BCL, S 0.1 hub (Layout 2 and Layout 1 documents): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/S0001/index.html
• BCL, S 0.1 L2 instructions (February 2021): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/S0001/S0001_L2_instructions_2021_EN.pdf
• BCL, S 0.1 L2 report template (February 2021): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/S0001/S0001_L2_report_2021_EN.xls
• BCL, S 0.1 L2 compendium of verification rules (February 2021): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/S0001/S0001_L2_VER_2021_EN.pdf
• BCL, S 0.1 L2 verification rules annex (February 2021): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/S0001/S0001_L2_VER_Annex_2021_EN.xls
• BCL, S 0.1 L2 XML schemas (zip): https://www.bcl.lu/fr/reporting_reglementaire/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/S0001/S0001_L2_XML.zip
• BCL, S 0.1 L1 instructions (January 2019): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/S0001/S0001_L1_instructions_EN.pdf
• BCL, S 0.1 L1 template and verification annex: https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/S0001/S0001_L1_report_EN.xls and https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/S0001/S0001_L1_VER_Annex_EN.xls
• BCL, Manual of electronic transmission for statistical reports of credit institutions (February 2021): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/Electronic_transmission_CIS_EN.pdf
• BCL, Definitions and concepts, DCBAN L2 (July 2024): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/CI_Definitions_Concepts_2024_EN.pdf
• BCL, Feedbacks for the statistical reports (April 2025): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/EN-Feedbacks—INS—2025_04.pdf
• BCL, List of countries for the purpose of statistical reporting (July 2025): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/List_of_Countries_Statistical_Reporting_EN.pdf
• BCL, Inventory of statistical reporting (February 2022): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Bank_Inventory_statistical_reporting_2022_EN.xls
• BCL, remittance calendar 2026 (December 2025): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Calendrier/Bank_Reporting_dates_2026.pdf
• BCL, remittance calendar 2025 (November 2024): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Calendrier/Bank_Reporting_dates_2025.pdf
• BCL, remittance calendar 2022: https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Calendrier/Bank_Reporting_dates_2022.pdf
• Circular BCL 2013/234 (20 June 2013): https://www.bcl.lu/en/Legal-Framework/documents_national/circulaires_bcl/_circulaires/2013/Circulaire_2013_234/Circulaire_BCL_2013_234_EN.pdf
• Circular BCL 2014/235 (20 January 2014, French): https://www.bcl.lu/fr/cadre_juridique/documents_nationaux/circulaires_bcl/_circulaires/2014/Circulaire_2014_235/Circulaire_BCL_2014-235.pdf
• Circular BCL 2019/242 (28 January 2019): https://www.bcl.lu/en/Legal-Framework/documents_national/circulaires_bcl/_circulaires/2019/BCL-2019-242—Adaptation-of-the-frequency-of-report-S-0_1—Adaptations-of-report-TPTBHR.pdf
• Circular BCL 2021/244 (10 February 2021): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Regle_circs_lettres-circs/Circulaires/BCL_2021_244.pdf
• Circular BCL 2007/216 (28 December 2007): https://www.bcl.lu/en/Legal-Framework/documents_national/circulaires_bcl/_circulaires/2007/CIRCULAIRE_BCL_2007_216/BCL_Circular_216__ENG_.pdf
• BCL, list of circulars (in force and repealed): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Regle_circs_lettres-circs/Circulaires/index.html
• BCL circular letter ST.24-0013 (15 January 2024): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Regle_circs_lettres-circs/Lettres_circulaires/ST_24_0013_Monitoring_compliance_with_stat_reporting.pdf
• Regulation (EU) 2022/1917 of the European Central Bank of 29 September 2022 on infringement procedures in cases of non-compliance with statistical reporting requirements (ECB/2022/31): https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022R1917
• Council Regulation (EC) No 2533/98, consolidated text of 12 March 2026 (Article 7, as amended by Council Regulation (EU) 2026/415): https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:01998R2533-20260312
• BCL circular letter ST.25-0366 (31 July 2025): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Regle_circs_lettres-circs/Lettres_circulaires/ST_25_0366_Adoption_Euro_Bulgaria.pdf
• Law of 23 December 1998 on the BCL, consolidated at 30 July 2021 (French): https://www.bcl.lu/fr/cadre_juridique/documents_nationaux/loi_organique/loi_list/Loi-organique-version-fr-modifiee-au-30-juillet-2021.pdf; Legilux: https://legilux.public.lu/eli/etat/leg/loi/1998/12/23/n1/jo
• BCL Regulation 2011/No. 7 of 4 April 2011 (French): https://www.bcl.lu/fr/cadre_juridique/documents_nationaux/reglements_bcl/_reglements_de_la_bcl/2011_7_-_FR/final__2011-7.pdf
• BCL, S 1.1 L6 instructions and template (2021): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/S0101/S0101_L6_instructions_2021_EN.pdf and https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/Instructions/S0101/S0101_L6_report_2021_EN.xls
• BCL, reference documents (ECB MFI list, ISO codes): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/Statistiques-bancaires-et-monetaires/References/index.html
• BCL, AnaCredit technical specifications v1.0.15 (October 2026): https://www.bcl.lu/en/Regulatory-reporting/Etablissements_credit/AnaCredit/Instructions/AnaCredit_Technical_specifications_v1_0_15.pdf
• BCL, Project: Integrated Reporting Framework (IReF): https://www.bcl.lu/en/Regulatory-reporting/IREF/index.html
• Circular CSSF-CPDI 26/52 (2 October 2026): https://www.cssf.lu/wp-content/uploads/CSSF_CPDI_2652eng.pdf
• e-file, product coverage list (S0001 entry): https://e-file.lu/wiki/ProductCoverage
• Government of Luxembourg, legal public holidays: https://luxembourg.public.lu/en/living/quality-of-life/public-holidays-luxembourg.html

Building next year’s S 0.1 date table

The BCL dated its 2025 calendar November 2024 and its 2026 calendar December 2025. When the next edition appears, the artifact to produce is a 24-row table of S 0.1 reference and remittance dates imported straight from the PDF, checked against the bank’s own holiday calendar, with the year-end report’s January due date assigned to the closing team and the 14:00 cut-off set as the submission deadline in the reporting tool.

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