Legal reporting for specialised PFS

For the instructions relating to the information to be provided by specialised PFS, please refer to Circulars CSSF 05/187 (completed by Circular CSSF 10/433), CSSF 08/364 and IML 96/124.

For the instructions relating to the electronic transmission of this information, please refer to Circulars CSSF 08/369 and CSSF 23/833 (which repealed Circular CSSF 08/334) including its related document “Methods of transmitting reports via external channels (Naming convention)” detailing encryption specifications for reporting firms.

The page File transport and data protection provides additional technical details regarding the transmission channels for periodic reporting.

The document “Schedule of conditions” and the “Explanations on the use of the Templates” include technical instructions for the transmission of periodic information.

Please note that specialised PFS shall under no circumstances modify the structure of the template or delete the tables that they are not required to fill out.

Tables concerned: Monthly financial situation (table I), quarterly off-balance sheet (table III.1.), quarterly profit and loss account (table III.2.) and quarterly staff numbers (table 2.9.)

For the transmission of the basic reporting, the specialised PFS are invited to use the Excel template(s) they may download in the “Forms” section in the relevant versions (L, N, S).

Note: specialised PFS shall only fill out the vertical tables (“TAB I BILAN”, “TAB III.1 HORS BILAN”, “TAB III.2 PP” et “TAB 2.9 EFFECTIF”); the horizontal tables are for CSSF use only.

• Version “L” : figures of the sole head office in Luxembourg
• Version “N” : overall figures of the PFS including branches
• Version “S” : figures of the branch, as many tables as branches

Tables concerned: Tables II.1. to II.22.

The Excel template (versions L, N, S) is directly available through the link in the “Forms” section hereafter :

• “L” – figures of the sole head office in Luxembourg
• “N” – overall figures of the PFS including its branches
• “S” – figures of the branch, as many tables as branches

Specialised PFS shall complete each specific table which refers to the different activities covered by their authorisation.

In addition to the above-mentioned periodic information, specialised PFS are invited to report, on a yearly basis, a final financial statement and a final profit and loss account, made up at the closing date of the financial year. Specialised PFS shall communicate these figures two months after the ordinary general meeting that approved the annual financial statements was held.

The Excel templates that can be downloaded for the purpose of communicating the final figures are available in the “Forms” section hereafter :

• Version “LD” : final figures of the sole head office in Luxembourg
• Version “ND” : overall final figures of the PFS including branches