Changes to statistical data collection for financial companies

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Luxembourg, 9 February 2026
To all financial companies
In case of discrepancies between the French and the English text, the French text shall prevail CIRCULAR BCL 2026/0050 Changes to statistical data collection for financial companies Ladies and Gentlemen, On 21 July 2014, the Central Bank of Luxembourg (BCL) adopted Regulation 2014/N°17 concerning the collection of statistics from financial companies, amending Regulation 2011/No°8 of 29 April 2011 concerning the collection of statistics from companies contracting loans or issuing debt securities or derivative financial products on behalf of related companies. These regulations were adopted to enable the BCL, within the framework of its missions, to compile and disseminate comprehensive and reliable statistics on the balance of payments, the overall external position and the financial accounts of Luxembourg. Based on Article 7.3 of the Regulation 2011/No.8, the BCL informs you that it has updated the annexes of the aforementioned Regulations for which the present circular introduces the main changes.

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1 Objectives
The data collection system for financial companies, developed by the BCL based on the two aforementioned regulations, is designed to achieve the following objectives:
 Minimization of the burden for the reporting agents;  Complete coverage of the current and foreseeable requirements of the European Central Bank in the field of external statistics (ECB/2011/23 of 9 December 2011 and subsequent amendments);  Complete coverage of the needs for information expressed by various BCL units, as well as the needs expressed by the National Statistics Institute (STATEC) in the area of national financial and non-financial accounts;  Ensuring that the collected data conforms to the current and future ESA standard (European System of National Accounts), facilitating its use in national accounting and external statistics and eliminating the need for additional surveys;  Consistency with other statistical collections by the BCL, in particular with the statistical reports of credit institutions and investment funds. 2 Main changes Compared to the existing statistical data collection system, the main innovations are:
 Updated definitions and concepts used for preparing statistical reports for financial companies;  Modified existing statistical reports. Based on the information presented below, a complete inventory of the changes to statistical reporting for financial companies, as well as all instructions for preparing these reports, are published and can be downloaded from the BCL website at the following address:
https://www.bcl.lu/en/Regulatory-reporting/Societes_financieres/index.html

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2.1 Updated annex 1 “Definitions and concepts used for preparing
statistical reports for financial companies”
The update of Annex 1 “Definitions and concepts for statistical reporting of financial companies” proved essential to clarify certain concepts and modify certain items (e.g. points 2.2, 2.3, 2.4) that need to be presented and described. This update affects all statistical reports for which a breakdown by economic sector, by geographic area of the ultimate beneficiary, and/or by type of affiliation link is required. Furthermore, the breakdowns of different categories by currency, maturity, economic sector, and counterparty country are detailed in a separate document common to all statistical reports. This document is available on the BCL website.  The following reports are impacted:
 Report S 2.16 “Quarterly statistical balance of financial companies”;  Report S 2.17 “Transactions of financial companies”;  Report TPTIBS “Monthly security-by-security reporting of financial companies”.
2.2 Modification of the report S 2.16 “Quarterly statistical balance of
financial companies”
The major changes can be summarized as follows:
 Removal of the former item “Non-financial assets”, replaced by two new, separate items:
“Real Estate” and “Other non-financial assets”;  Removal of the breakdown by geographic area of the ultimate beneficiary owner for loans between sister companies;  Extension of the sectoral breakdown of loans items to all economic sectors;  Addition of the country of residence of the ultimate controlling parent to the XML file header.

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2.3 Modification of the report S 2.17 “Transactions of financial companies”
The major change consists in the removal of the former item “Non-financial assets”, replaced by two new, separate items: “Real Estate” and “Other non-financial assets”.
2.4 Modification of the Report TPTIBS “Monthly security by security
reporting of financial companies”
The changes can be summarized as follows:
 The following items have been removed:

• Country of the custodian bank;
• Amount distributed (as a percentage of the reported amount);
• Date of the last dividend payment;
• Affiliate links U1, U2, U3, U4 and V1, V2, V3, V4.
   The following new items have been created:
• Issuer LEI code;
• Issuer National Identifier type;
• Issuer National Identifier;
• New affiliation links (U0 and V0) for shareholdings between sister companies.
  3 Reporting threshold
  The reporting threshold remains at 500 million euros or the equivalent in foreign currency. 4 Quality of the transmitted data We would like to stress the importance of the quality of the data transmitted to the BCL and the necessity to submit the data to the verification rules detailed in the technical documentation. Only rigorous control carried out during the data production can ensure that both quality requirements and reporting deadlines are met.

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5 Respect of the reporting deadlines
The BCL establishes and publishes on its website a calendar of remittance dates at which the monthly and quarterly statical reports must be submitted to the BCL. 6 Date of entry into force of the new instructions The submission of new statistical reports by financial companies is mandatory from February 2027; the first reports are therefore those relating to the end of January 2027. 7 Testing phase Financial companies wishing to do so may participate in a testing phase. Monthly and quarterly reports may be submitted starting in October 2026 for the reporting period ending in September 2026. The BCL will inform financial companies of the results of these tests and, if necessary, request that the entities concerned conduct further test submissions to eliminate any potential quality issues. Yours sincerely, BANQUE CENTRALE DU LUXEMBOURG Germain Stammet Deputy Head of Department “Statistics” Roland Weyland Director