Regulatory Alerts2019-07-25
Added · Updated
CSSF Circular 19/726: Implementation of New Annual and Quarterly Reporting for IORPs
Every Institution for Occupational Retirement Provision (IORP) supervised by the CSSF must submit new annual and quarterly reports to the CSSF, which then forwards them to the European Insurance and Occupational Pensions Authority (EIOPA) and the European Central Bank (ECB). Reporting begins in the third quarter of 2019 for quarterly submissions and for the 2019 annual period, with deadlines ranging from 7 to 10 weeks after the end of the quarter plus additional working days, and 14 to 24 weeks after the end of the year plus 20 working days. The CSSF requires these reports to be submitted electronically at the aggregated IORP level, as well as separately for each authorized compartment, using templates available on its website. This circular enters into force with immediate effect and does not affect existing reporting obligations under Article 61 of the Law of 2005.
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