Regulatory Alerts2024-10-28
Added · Updated
CSSF Circular 24/864: Application of EBA Guidelines on Resubmission of Historical Data
The CSSF applies the EBA Guidelines on resubmission of historical data under the EBA reporting framework to all supervised entities required to submit data using that framework. Financial institutions must resubmit corrected data for the current reference date and historical data for past reference dates going back at least one calendar year, with specific requirements varying by reporting frequency: one past date for annual, two for semi-annual, four for quarterly, and six plus prior year-end data for monthly reporting. The CSSF integrates these guidelines into its administrative practice with immediate effect, maintaining the primary obligation for high-quality, consistent, and complete data reporting without introducing new materiality thresholds.
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