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Transmission of monthly COREP-FINREP reports – user guide

Published on 16 July 2024 Email this Share this on LinkedIn Share this on Facebook Communiqué Transmission of monthly COREP-FINREP reports – user guide Following our press release dated 21 June 2024 on the new transmission method for monthly COREP-FINREP reports, please find attached the user guide which details the submission methods as well as the new naming convention applicable for the following reportings : Monthly reportings to be submitted from 1 September 2024 ALM – Reporting on additional monitoring metrics for liquidity LCRDA – Liquidity Coverage requirements IRRBB reporting – Interest Rate Risk in the Banking Book – to be submitted from 1 October 2024 Please note that the user guide also includes the naming convention for the following quarterly reports, for which the applicable deadlines will be communicated at a later date : COREP – Own Funds LAREX – Large Exposures LEVER – Leverage Ratio NSFR – Stable Funding FINREP – Financial Reporting AE – Asset Encumbrance FRTB – Fundamental Review of the Trading Book For any questions, please contact edesk@cssf.lu. 16 July 2024 - Updated on 25 March 2026 User Guide for XBRL reports – Bank prudential reporting Version 1.3 Technical document PDF (899.57Kb) Relevant for Credit institutions User Guide for XBRL reports – Bank prudential reporting Version 1.3 User Guide for XBRL reports – Bank prudential reporting Version 1.3 TABLE OF CONTENTS 1. Glossary & objectives ..................................................................................................... 5 1.1. Glossary ................................................................................................................. 5 1.2. Objectives of this document ...................................................................................... 5 2. Context and reporting principles ...................................................................................... 6 2.1. Context .................................................................................................................. 6 2.2. Reporting and reference dates ................................................................................... 6 3. Reporting - technical specifications .................................................................................. 8 3.1. Means of communication .......................................................................................... 8 3.2. Standard requirements ............................................................................................. 8 3.2.1. eDesk prerequisites ............................................................................................ 8 3.2.2. Reporting file ..................................................................................................... 9 3.2.2.1. Technical format ........................................................................................... 9 3.2.2.2. Naming convention ..................................................................................... 13 3.2.2.3. Formal verification rules .............................................................................. 15 3.2.2.4. Transmission to the ECB .............................................................................. 16 3.3. eDesk online solution ............................................................................................. 17 3.3.1. Follow-up dashboard......................................................................................... 17 3.3.2. Creation and submission of a report ................................................................... 18 3.3.2.1. Access the report dashboard ........................................................................ 18 3.3.2.2. Upload a report .......................................................................................... 18 3.4. S3 system submission ............................................................................................ 20 3.4.1.1. About the S3 solution .................................................................................. 20 3.4.2. EBA ITS Standard reports bucket ....................................................................... 21 3.4.3. Reporting submission ........................................................................................ 21 3.4.4. CSSF feedback file ............................................................................................ 21 3.4.4.1. Naming convention ..................................................................................... 21 3.4.4.2. File content ................................................................................................ 22 3.5. Warning explanations through eDesk ....................................................................... 22 3.6. Reminder notifications ............................................................................................ 25 3.6.1. Management of the mailing list .......................................................................... 25 3.6.2. Type of reminder notifications ............................................................................ 26 3.7. Reporting entities obligations .................................................................................. 26 3.7.1. Data quality ..................................................................................................... 26 3.7.2. Review the report status, correct a report and explain WARNINGs .......................... 26 3.7.3. Maintaining the mailing list ................................................................................ 26 4. Testing with CSSF ....................................................................................................... 26 4.1. Connectivity check ................................................................................................. 27 5. Contact information ..................................................................................................... 27 USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 2/28 6. Annexes ..................................................................................................................... 28 6.1. Annex I – Formal verification rules ........................................................................... 28 USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 3/28 Date Version Changes 06/08/2024 V 1.0 Creation of the document 02/09/2024 V 1.1 Definition of the entry points Definition of the S3 bucket Update related to the quarterly and yearly reports Amendment of the definition of the responsible level 1 and responsible level 2 ex Addition of the V4.2/V4.2.1 EBA versions V1.2 25/03/2026 V1.3 USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 4/28 1. Glossary & objectives 1.1. Glossary Notion Definition S3 – or “simple storage service” – is the object storage protocol (through a web service interface) used by the CSSF S3 for the file exchange. In this context, S3 simply refers to the protocol for managing object storage and does not rely on any services provided by commercial cloud providers. A bucket is a container for objects. S3 stores data as objects within buckets. An object is a file and any metadata that Bucket describes the file. Each entity manages its own separate buckets to be used for each report type. The “IT Expert” is in charge of collecting the S3 credentials. IT Expert This role, as any other eDesk specific role, is granted by the “Advanced User” from the entity. Bank prudential reporting Bank Prudential recurring prudential banking reporting modules defined by the EBA The “Bank Prudential Reporting Responsible” is in charge of Reporting managing the contact list dedicated the EBA ITS reports Responsible communication. 1.2. Objectives of this document This document is a guide that explains to the concerned entities how the bank prudential reporting modules must be technically reported to the CSSF. The information detailed herein relates to: • Technical overview of the reporting system • Data and file format of the reports • Data validation and feedbacks USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 5/28 2. Context and reporting principles 2.1. Context This user guide relates to the EBA reporting framework applicable to all credit institutions established in Luxembourg, to Luxembourg branches of EU credit institutions and to Luxembourg branches of third country credit institutions. It covers monthly, quarterly and annual reporting modules stemming from EBA ITS (Implementing Technical Standards)1 or EBA Guidelines2. The document specifies requirements for concerned credit institutions to provide their XBRL reports to the CSSF at defined reference periods. The remittance timeframes for first submissions will be updated as reporting modules are gradually migrated from historical submission channels to the new direct submission method. 2.2. Reporting and reference dates Reporting type Frequency Submission type Reference Remittance date timeframe for first submission via eDesk/S3 ALM, LCRDA Monthly Corrective data All reference At any time from the periods 1st September 2024 within the previous 3 years ALM, LCRDA IRRBB Monthly Quarterly Initial version Initial version As of 2024- At any time from the 08, 1st September 2024 As of 2024- At any time from the 09 IRRBB Quarterly Corrective data As of 202409 COREP, LAREX, Quarterly Corrective data All reference LEVER, NSFR, periods FINREP, AE, FRTB within the 1st October At any time from the 1st October At any time from the 1st April 2025 COMMISSION IMPLEMENTING REGULATION (EU) 2021/451 as amended, COMMISSION IMPLEMENTING REGULATION (EU) 2021/453 as amended 1 2 All EBA guidelines in relation with the supervisory reporting USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 6/28 previous 3 years COREP, LAREX, LEVER, NSFR, Quarterly Initial version As of 202503 At any time from the 1st April 2025 FINREP, AE, FRTB Yearly COREP OF, Yearly Initial version FP, SBPCR, SBPIF9 Yearly COREP OF, As of 202512 Yearly Corrective data FP, SBPCR, SBPIF9 All reference periods At any time from the 1st January 2026 At any time from the 1st April 2025 within the previous 3 years FINREP definive Yearly Initial version version FINREP As of 202503 definive Yearly Corrective data version All reference periods At any time from the 1st April 2025 At any time from the 1st April 2025 within the previous 3 years SBPIMV Initial version As of 202601 SBPIMV Corrective data All reference periods At any time from the 1st February 2026 At any time from the 1st April 2025 within the previous 3 years SBPRM Initial version As of 202506 SBPRM Corrective data All reference periods At any time from the 1st July 2026 At any time from the 1st April 2025 within the previous 3 years USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 7/28 3. Reporting - technical specifications 3.1. Means of communication XBRL report submission The entities in scope of the EBA reporting framework may (must ?) submit the XBRL report through the following means: - A solution based on the submission of a structured file through S3 (“simple storage service”) protocol; - An online solution through dedicated eDesk procedures. XBRL report review – WARNING explanations Once the XBRL report (

  1. is)submitted, the entities shall review the results and make sure of a proper validation. The entities must provide explanations regarding any remaining WARNINGs. Bank prudential reporting mailing list The entities shall maintain their mailing contact lists for the bank prudential reporting. For more information on different roles please refer to section 3.6. 3.2. Standard requirements 3.2.1. eDesk prerequisites Regardless of the means of communication used for the reporting submission, an eDesk3 enrolment process is required. Therefore, unless you already have an eDesk user account, we invite you to enrol. Context information • 3 To set up their account, every eDesk user needs a valid LuxTrust certificate for identification and authentication purposes. The certificate can either be private or professional. Any LuxTrust product (token, smartcard, app…) can be used. Necessary actions 1. Ensure to have a LuxTrust certificate. If necessary, information on how to order a LuxTrust certificate can be found in chapter 2 of the eDesk Authentication User Guide4. 2. Go to the eDesk homepage, click on “Log in” in the upper right corner, Link to eDesk platform: https://edesk.apps.cssf.lu/ On the eDesk Portal homepage, the eDesk Authentication User Guide (pdf file) is a guide that describes how to configure authentication and that can be found in the “Getting started” menu. 4 USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 8/28 then, click on “Log in with LuxTrust” and create your eDesk account. Further information can be found in chapter 4.1 of the eDesk Authentication User Guide. • Once a user account is created, it has to be linked to the entity/entities the user is working for. 3. Once you have created your eDesk account, start a “New entity link request” as explained in chapter 4.2.2 of the eDesk Authentication User Guide. Even if you would like to apply to become advanced user, you have to start a “new entity link request” first. • The “New entity link requests” are treated (accepted or rejected) by an advanced user of your company. 4. If your firm has not yet an advanced • Therefore, each entity using eDesk needs (at least) one advanced user. To become an advanced user, the candidate has to send a “New advanced user request” including a mandate and some accompanying documents to the CSSF via the eDesk Portal. The request will be accepted (or rejected) after verification performed by the CSSF. user or if the firm wants to set-up additional advanced user roles, it should designate (at least) one and the latter should start a “New advanced user request”. The exact application procedure is described in chapter 4.2.3 of the eDesk Authentication User Guide. 5. The advanced user has to approve (or reject) the “new entity link requests” as explained in chapter 4.3 of the eDesk Authentication User Guide. All key information on the eDesk authentication is available in the eDesk Authentication User Guide on the eDesk homepage. 3.2.2. Reporting file 3.2.2.1. Technical format The professional in the scope of the EBA reporting framework applicable to credit institutions must report the reporting modules according to the taxonomy version (Data Point Model) that applies. The professional shall report the initial version of the reports according to the submission deadline and provide with any corrective version of the report when required. The CSSF allows corrective data for the previous 3 years. (i.e. in September 2024, the professional may submit corrective report back to the reference period of 09-2021). Any corrective report should be reported according to the taxonomy version (Data Point Model) that applies for the reference period. The following tables summarize the expected taxonomy versions and the corresponding periods : USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 9/28 Module ALM Taxonomy version Start date End date Entry point 3.0.0 2021-06 2023-05 corep_alm_con.xsd corep_alm_ind.xsd ALM 3.2.0 2023-06 2026-02 corep_alm.xsd ALM 4.2.0 2026-03 TBC corep_alm.json LCRDA 3.0.0 2021-06 2022-11 corep_lcr_da_con.xsd corep_lcr_da_ind.xsd LCRDA 3.2.0 2022-12 2026-02 corep_lcr_da.xsd LCRDA 4.2.0 2026-03 TBC corep_lcr_da.json LAREX 3.0.0 2021-06 2022-11 corep_le_ind.xsd corep_le_con.xsd LAREX 3.2.0 2022-12 2026-02 corep_le.xsd LAREX 4.2.0 2026-03 TBC corep_le.json LEVER 3.0.0 2021-06 2022-11 corep_lr_ind.xsd corep_lr_con.xsd LEVER 3.2.0 2022-12 2025-02 corep_lr.xsd LEVER 4.0.0 2025-03 2026-02 corep_lr.xsd LEVER 4.2.0 2026-03 TBC corep_lr.json NSFR 3.0.0 2021-06 2022-11 corep_nsfr_ind.xsd corep_nsfr_con.xsd NSFR 3.2.0 2022-12 2026-02 corep_nsfr.xsd NSFR 4.2.0 2026-03 TBC corep_nsfr.json FRTB 3.0.0 2021-06 2022-11 corep_frtb_ind.xsd corep_frtb_con.xsd FRTB 3.2.0 2022-12 2026-02 corep_frtb.xsd FRTB 4.2.0 2026-03 TBC corep_frtb.json COREP_OF 3.0.0 2021-06 2023-05 coref_of_ind.xsd coref_of_con.xsd COREP_OF 3.2.0 2023-06 2025-02 coref_of.xsd COREP_OF 4.0.0 2025-03 2026-02 coref_of.xsd COREP_OF 4.2.0 2026-03 TBC coref_of.json FINREP 3.0.0 2021-06 2022-11 USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 finrep9_ind_ifrs.xsd 10/28 finrep9_con_ifrs.xsd FINREP 3.2.0 2022-12 2026-02 finrep9.xsd FINREP 4.2.0 2026-03 TBC finrep9.json AE 3.0.1 2021-06 2023-05 ae_ind.xsd ae_con.xsd AE 3.2.0 2023-06 2026-02 ae.xsd AE 4.2.0 2023-06 TBC ae.json FP 2.10.1 2020-12 2022-11 fp_ind.xsd fp_con.xsd FP 3.2.0 2022-12 2026-02 fp.xsd FP 4.2.0 2026-03 TBC fp.json SBPCR, 3.1.1 2021-09 2022-08 SBPRM, sbp_cr_ind.xsd sbp_cr_con.xsd SBPIMV sbpimv_ ind.xsd sbpimv_con.xsd sbp_rm_ind.xsd sbp_rm_con.xsd SBPCR, 3.2.0 2022-09 2023-08 SBPRM, sbp_cr.xsd sbp_rm.xsd SBPIF9 sbp_ifrs9.xsd SBPIMV 3.2.0 2022-09 2022-11 sbpimv_ ind.xsd sbpimv_con.xsd SBPIMV 3.2.0 2022-12 SBPCR, 3.3.1 2023-09 2023-08 Sbpimv.xsd 2026-01 for sbp_cr.xsd SBPRM, sbpimv, 2026-02 SBPIF9, for the other SBPIMV three sbp_rm.xsd sbp_ifrs9.xsd sbpimv.xsd SBPCR, 4.2.0 2026-03 TBC SBPRM, sbp_cr.json sbp_rm.json SBPIF9 sbp_ifrs9.json SBPIMV 4.2.0 2026-02 TBC IRRBB 3.4.0 2024-09 2026-02 irrbb.xsd IRRBB 4.2.0 2026-03 TBC irrbb.json USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 sbpimv.json * 11/28 In addition, all XBRL instances to be sent to the CSSF have to be fully compliant with the XBRL guidelines defined by the EBA. Any submission or re-submission of an XBRL-instance that refers in the above table to an entrypoint having the extension .xsd must be remitted to CSSF in XBRL-XML format - As described in section below, the reporting file must in that case be transmitted in a compressed .zip file containing one single .xbrl file, the .xbrl file having the same name as the .zip. Any submission or re-submission of an XBRL-instance that refers in the above table to an entrypoint having the extension .json must be remitted to CSSF in XBRL-CSV format (excepted for SBPIMV in 2026-02 which is also allowed in XBRL-XML) - As described in section below, the reporting file must in that case be transmitted in a compressed .zip format containing one single folder that has the same name as the .zip file containing it. - Within that folder, the normal structures of an XBRL-CSV report package must be used (“META-INF”, “reports” folders) as well as their content in accordance with the xbrl.org specifications, e.g. USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 12/28 - Thus XBRL-CSV instances should use the same structures as the EBA in their V4.2 example instances located under Reporting framework 4.2 | European Banking Authority Direct link at this moment: https://www.eba.europa.eu/sites/default/files/2026-01/9fd926ec-4f68-4623-a2476896727f7121/sample_instances_4.2_hotfix.zip 3.2.2.2. Naming convention The mandatory file naming convention for .zip files is specified below. For reports submitted through the eDesk channel, the naming convention is the following: Format: TYPE-ENNNNNNNN-YYYY-MM-SUBTYPE-A-R.ext Code Meaning Authorised value TYPE Reporting type CFEREP’ (constant) - Separator ‘-’ (constant) E Reporting entity ‘B’ NNNNNNNN Identification number 00000001…99999999 (CSSF code of the entity) - Separator ‘-’ (constant) YYYY-MM Reference period end Date in the specified format date - Separator ‘-’ (constant) SUBTYPE *Reporting type Monthly modules: - ALMXXX - LCRDAX Quarterly modules: - AEXXXX - COREPX - FINREP - FRTBXX - IRRBBX - LAREXX - LEVERX - NSFRXX Yearly modules - FPXXXX - SBPIF9 USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 13/28 Code Meaning Authorised value - SBPCRX - SBPIMV - SBPRMX - FINREP (FINREP Definitive version) - COREPY (yearly COREP_OF) - Separator ‘-’ (constant) Accounting Accounting version C', 'N', 'L' or ‘S’ - Separator ‘-’ (constant) Report version Report version ‘D’, N (constant) .ext Extension .zip (constant) version The same naming convention will apply for the .xbrl report or xbrl-csv folder included in the zip file: XBRL-XML filename TYPE-ENNNNNNNN-YYYY-MM-SUBTYPE-A-R.xbrl XBRL-CSV folder TYPE-ENNNNNNNN-YYYY-MM-SUBTYPE-A-R Examples: .ZIP XBRL-XML or XBRL-CSV CFEREP-B00000999-2024-08ALMXXX-N-N.zip CFEREP-B00000999-2024-08ALMXXX-N-N.xbrl (file) CFEREP-B00000999-2024-08LCRDAX-N-N.zip CFEREP-B00000999-2024-08LCRDAX-N-N.xbrl (file) CFEREP-B00000999-2026-03ALMXXX-N-N.zip CFEREP-B00000999-2026-03ALMXXX-N-N (folder) CFEREP-B00000999-2026-03LCRDAX-N-N.zip CFEREP-B00000999-2026-03LCRDAX-N-N (folder) For a report submitted through S3, the zip file and any structure inside must be suffixed with a UUID as followed (follows): Format: TYPE-ENNNNNNNN-YYYY-MM-SUBTYPE-A-R_UUid.ext Code Meaning Authorised value TYPE-ENNNNNNNN-YYYY-MM-SUBTYPE-A-R _ Separator ‘_’ (constant) UUID Reporting unique Unique identifier following the RFC4122 identifier norm USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 14/28 .ext Extension .zip (constant) Examples: .ZIP XBRL-XML or XBRL-CSV CFEREP-B00000999-2024-08-ALMXXX-NN_a6fca981-2f2c-2a98-ddbab241c2366a1a.zip CFEREP-B00000999-2024-08-ALMXXX-NN_a6fca981-2f2c-2a98-ddbab241c2366a1a.xbrl (file) CFEREP-B00000999-2024-08-LCRDAX-NN_a6fca981-2f2c-2a98-ddbab241c2366a1a.zip CFEREP-B00000999-2024-08-LCRDAX-NN_a6fca981-2f2c-2a98-ddbab241c2366a1a.xbrl (file) CFEREP-B00000999-2026-03-ALMXXX-NN_a6fca981-2f2c-2a98-ddbab241c2366a1a.zip CFEREP-B00000999-2026-03-ALMXXX-NN_a6fca981-2f2c-2a98-ddbab241c2366a1a (folder) CFEREP-B00000999-2026-03-LCRDAX-NN_a6fca981-2f2c-2a98-ddbab241c2366a1a.zip CFEREP-B00000999-2026-03-LCRDAX-NN_a6fca981-2f2c-2a98-ddbab241c2366a1a (folder) Please note that a file cannot be uploaded twice with the same UUID as file name. 3.2.2.3. Formal verification rules The CSSF will check the submitted ZIP file which entails formal verifications in order to ensure its compliance. This will be done regardless the channel used to submit the files. An indicative table of the rules to which a notification file may be subject is available in “Annex 1 – Formal verification rules” (in section 7). This does apply to all XBRL reports submitted through eDesk and through S3. The following controls are made: • Technical controls (nomenclature check, entity in-scope, reporting period, …); • EBA Taxonomy controls (validation rules and other taxonomy checks referring to the applicable framework ); • EBA Filing rules controls (referring to the EBA document) : EBA Filing rules 5.8 located under Reporting framework 4.2 | European Banking Authority Please be aware that for XBRL reporting packages the EBA added several specific XBRL-CSV rules to the end of the document, particularly subrule 6) which states that .csv data files shall NOT exist in a reporting package for which their corresponding filing indicator is negative (i.e. column reported=false in report package file FilingIndicators.csv) • The errors and warnings will be displayed either when uploading the report or into the detail’s pages. USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 15/28 When submitting the reporting via S3, the feedback will contain all the detected warnings and errors related to technical and XBRL validation performed by the CSSF as well as the status of the report. The entity is responsible to provide an ACCEPTED report (ACCEPTED feedback). When errors (either technical or functional XBRL) are triggered, the report is in REJECTED status and a correction is expected. If there are the remaining errors are warnings only, the report is still in REJECTED status. The entity shall provide a valid explanation or amend its submission to solve the remaining warnings. Please refer to the chapter 3.5 that provides with all information on how to justify through the eDesk dashboard. Where explanations have been provided, the CSSF may: - Accept the report. o The feedback status will then change into ACCEPTED; o If the report has been submitted through the S3 channel, a new FEEDBACK with the status ACCEPTED will then be sent to the entity. - Not accept and ask the entity to provide with a corrective report. 3.2.2.4. Transmission to the ECB Once the report has been processed by the CSSF and no technical error has been encountered, for the entities covered by the ECB decision on the provision to the ECB of supervisory data reported to the NCAs by the supervised entities, the report will be automatically forwarded to the ECB. The ECB will revert with their XBRL validation and errors. The ECB validation status as well as the list of errors or warnings if any will be then displayed into the eDesk portal in the report details section. A global CSSF and ECB acceptance status, that depends on the triggering of validation rules at CSSF and ECB levels, will also be displayed into the eDesk portal. Only files with an “accepted” CSSF acceptance status and an “accepted” ECB acceptance status will be associated with an “accepted” global CSSF and ECB acceptance status. CSSF technical validation CSSF Acceptance status ECB acceptance status Global CSSF & ECB Acceptance status Failed N/A N/A N/A OK Not-Accepted (with errors) Accepted Not-Accepted OK Not-Accepted (with errors) Not-Accepted (warnings) Not-Accepted OK Not-Accepted (with errors) Not-Accepted (errors) Not-Accepted OK Not-Accepted (with errors) Rejected Rejected OK Not-Accepted (warnings only) Accepted Not-Accepted OK Not-Accepted (warnings only) Not-Accepted (warnings) Not-Accepted OK Not-Accepted (warnings only) Not-Accepted (errors) Not-Accepted OK Not-Accepted (warnings only) Rejected Rejected OK Accepted Accepted Accepted USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 16/28 OK Accepted Not-Accepted Not-Accepted OK Accepted Not-Accepted Not-Accepted OK Accepted Rejected Rejected 3.3. eDesk online solution The access is made through a secured connection module after being authenticated with a Luxtrust certificate. The prerequisites enabling connection to eDesk (activation of an entity link, validation of the roles by an advanced user, etc.) are detailed in the “Authentication and user account management” user guide on the eDesk portal home page (https://edesk.apps.cssf.lu/edesk-dashboard/dashboard/). 3.3.1. Follow-up dashboard For all modules and reports described in this user guide, a common dashboard lists all reports created and sent: • Either through the eDesk channel by a user linked to the entity of the authentified user; • Or through the S3 system. It is possible to get the validation details of any report via the eDesk dashboard. Report dashboard The reports are displayed by module, reference period, accounting version, and whether it is definitive or not definitive version. Any corrective report submitted following the initial submission is considered as a new version of the report. The dashboard lists all the reports submitted either by eDesk or S3. The status provides the result of the formal validation of the last version submitted. The action button allows the entity to access the details of the submissions (all subsequent versions submitted) and for each version, the validation result (e.g. list of ERROR(
  2. s)and/or WARNING(
  3. s)if any). The ‘Warning only’ column indicates whether the validation result does only contain WARNING(S). Orphan submission In case of technical rejection (i.e., submission via S3 with a naming convention that does not comply with the requirements), the CSSF might not be able to link the report submitted to the expected report (entity code, reference, accounting version, and whether it is definitive or not definitive version). All orphan submissions are listed in a dedicated dashboard. The entity may consult the reason of rejection. USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 17/28 3.3.2. Creation and submission of a report 3.3.2.1. Access the report dashboard a - In the list of procedures, select your entity type b- Select the correct reporting type 3.3.2.2. Upload a report The upload of XBRL report is possible via the “Upload report” button available on the dashboard homepage of the dedicated procedure and after choosing the report type. USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 18/28 Please note that for each data collection exercise, the entity may submit several XBRL reports if required to correct some data already provided, for example. For each valid submission, the report will be considered as a new version of the previous one. The professional may consult the previous version by accessing the reports details. As mentioned in section 3.2.2.2, the submitted file names should comply with the mandatory file naming convention for .zip file and .xbrl file. Reporting file must be transmitted via a compressed .zip format containing one single .xbrl file. Following controls are performed on the uploaded file: • Technical control (nomenclature check, file validity…); • EBA Taxonomy control (validation rules and other taxonomy checks); • EBA Filing rules control. USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 19/28 Firstly, technical checks are performed on the filename and the file itself. In case an error is raised, the report cannot be uploaded. Once those checks (are) successfully passed, a report is created and the XBRL report is automatically analysed by the system. Secondly, once (after ? the XBRL analysis is performed: • Either at least one error is raised. In this case, the report gets the status “NOTACCEPTED” and the “Warning only” column is set up to “NO”: a new corrected report must be submitted by the entity. • Or only warnings are raised. In this case, the report gets the status “ NOT-ACCEPTED” and the Warning only” is set up to “YES”: no error has been detected in the report, however all warnings must be explained to the CSSF by the reporting entity (Please refer to the chapter 3.5 that provides with all information on how to justify through the eDesk dashboard). • Or no warning/error is raised. In this case, the report gets the status “ACCEPTED” and the column “Warning only” is set up to “NA”. The report will be reviewed by the CSSF. For the report with warnings only, the CSSF will analyse the explanations provided by the entity and may: • either validate the report based on the information provided: the report gets the status “ACCEPTED” and no further action is expected on the entity side); • or reject the report (the report status does not change and remains “ NOT-ACCEPTED”, a new corrected report must be submitted by the entity). 3.4. S3 system submission 3.4.1.1. About the S35 solution S3 (“simple storage service”) solution is the object storage through a web service interface used by the CSSF for the file exchange through a S3 compatible transfer client. S3 stores data as objects within buckets. An object is a file and any metadata that describes the file. A bucket is a container for objects. An entity will be linked to one bucket divided into two folders: • “submission”: for the reporting files; • “feedback”: for the feedback files. Please refer to the S3 User Guide “Methods of transmitting reports via S3 Application Programming Interface - Technical guidance - Version 1.0” available here: https://www.cssf.lu/en/methods-of-transmitting-reports-via-api/ Note that S3 simply refers to the protocol for managing object storage and not to any service provided by commercial cloud providers. 5 USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 20/28 3.4.2. EBA ITS Standard reports bucket All reports covered by this user guide must be submitted through a unique bucket EBA ITS STANDARD REPORT. The reports shall respect the naming convention. 3.4.3. Reporting submission The ZIP file MUST be uploaded to the “submission” folder in S3. No upload is allowed into other folders (e.g., “feedback” folder is only dedicated to CSSF feedbacks). Reporting file must be transmitted via a compressed .zip format containing one single .xbrl file or the according xbrl-csv structures as mentioned above The purpose of the bucket is to grant access to our system. It is not intended for long term storage. Regular cleaning might be performed by the CSSF. Please refer to the section 3.2.2.2 for more detail about the naming convention. As mentioned, please note that a file cannot be uploaded twice with the same UUID as file name. As mentioned, each submission will create a new report. Those reports are available for consultation in the dashboard. 3.4.4. CSSF feedback file It is up to the submitter to monitor transmission correctness. A feedback file in JSON format is systematically generated for each file transmitted via S3 system and made available in the “feedback” folder. An entity must ensure that it has correctly received a feedback file for the last file sent, before submitting a new file. (A new file can only be submitted after the correct reception of previous file’s feedback ?) Feedback generation could take some time. In case of not receiving any feedback within a working day, please contact our dedicated support team (edesk@cssf.lu). 3.4.4.1. Naming convention The naming convention for the feedback is the following one: Code Meaning Authorised value File Name : TYPE-ENNNNNNNN-YYYY-MM-SUBTYPE-A-R_UUID.zip _ Separator ‘_’ (constant) FEEDBACK FEEDBACK ’FEEDBACK’ (constant) .ext Extension .json (constant) Example USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 21/28 Report file name CFEREP-B00000999-2024-08-ALMXXX-NN_a6fca981-2f2c-2a98-ddbab241c2366a1a.zip 3.4.4.2. FEEDBACK file name CFEREP-B00000999-2024-08-ALMXXX-NN_a6fca981-2f2c-2a98-ddbab241c2366a1a.zip_FEEDBACK.json File content Beside the header, a feedback file contains some information about the report: • The status of the S3 submission (“Rejected” if report status is “Rejected”, otherwise “accepted”); • The processed file Name; • The list of errors and/or warnings which have been raised during the analysis performed by the system; The list of errors and/or warnings contains the results of the validation against the formal verification rules as mentioned in section 3.2.2.3. It is the responsibility of the entity to monitor the feedback reception and bring accurate corrections in case of REJECTED feedback. 3.5. Consult the CSSF and ECB validation results Irrespective of the submission method, it is possible to get the validation details via the eDesk dashboard. As explained under section 3.3.1, there is an action button that allows the entity to access the details of the submissions (all subsequent versions submitted) and for each version, the validation result (e.g. list of ERROR(
  4. s)and/or WARNING(
  5. s)if any). More precisely, there are one “CSSF” sheet and one “ECB” sheet that contain the results of the validation rules run by the two authorities: • the “CSSF” sheet contains errors related to XBRL EBA validation rules, specific local CSSF supervisory checks (“v_cssf”) and local technical checks; • the “ECB” sheet contains errors related to XBRL EBA validation rules as well, to completeness checks (filing indicators), ECB additional supervisory data quality checks (EGDQ checks) that are mandatory for Significant Institutions and on best effort basis for Less Significant Institutions, nonXBRL EBA validation rules and errors related to technical problems in the technical environment at the ECB (i.e., SUBA). For reporting files that are not transmitted by the CSSF to the ECB (mainly files of third country branches, FINREP of EU branches, L accounting versions when N accounting versions exist), the ECB acceptance status displayed in the eDesk dashboard will be empty and the CSSF and ECB global acceptance status set to N/A. USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 22/28 3.6. Warning explanations through eDesk The entities must explain all remaining WARNINGs in the last submission. This can be done through the detail’s dashboard in eDesk, “CSSF” sheet. 1) Access the XBRL validation results 2) Draft the explanation When clicking on the comment action, a pop up enables the entity to draft a comment. The action column enables the entity to draft the comment. USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 23/28 Each warning must be explained. 3) Submit the explanations The entities must then submit all the explanations to the CSSF via the “Submit all comments” action. Comment icon signification No comment has been drafted. A comment has been drafted and is not yet submitted to the CSSF. The comment has been submitted to the CSSF. More details are available in the “CSSF WARNING EXPLICATION” sheet. USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 24/28 3.7. Reminder notifications 3.7.1. Management of the mailing list The new role “Bank Prudential Reporting Responsible” is in charge of managing the entity contact list dedicated to the Bank prudential reporting communications. The role will be granted by the advanced user of the entity. It can be granted to one or several users within the company. The user with this specific role has access to the Mailing list sheet. The user can add any registered eDesk user linked to the entity as part of the mailing contact list either as: - « Responsible level 1 » : the person/group of persons recorded in the mailing list as “Responsible level 1” shall be in charge of the day-to-day production and/or sending of to the CSSF of financial reporting and prudential reporting of the entity. - Or « Responsible level 2 » : the person/group of persons recorded in the mailing list as “Responsible level 2” shall be Authorised Manager(
  6. s)in the sense of CSSF circular 12/552. The idea (goal/purpose/aim?) is to escalate reporting issues to the authorized management of the bank in the absence of reaction to the first reminders sent to Responsible Level 1. At least one user must be added to each category. Users can be deleted directly from the dashboard. USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 25/28 3.7.2. Type of reminder notifications When the professional does not submit the expected report or submit an erroneous report (errors or un-(or mis-)explained warnings) by the applicable deadline, the following notifications will be sent: - Reminder 1: a first reminder will be sent the day following the remittance deadline. It will be addressed to the users with the Bank Prudential Reporting Responsible role as well as to all users part of the mailing list as Responsible level 1; - Reminder 2: if an accepted report has still not be submitted 2 days after the Reminder 1, a second reminder will be sent to the users with the Bank Prudential Reporting Responsible role, to all users part of the mailing list as Responsible level 1 as well as to all users part of the mailing list as Responsible level 2. 3.8. Reporting entities obligations 3.8.1. Data quality Entities are strongly advised to review and validate their ZIP file and its XBRL file before any submission. Files must be validated against the XBRL schema provided by the EBA. 3.8.2. Review the report status, correct a report and explain WARNINGs Entities must ensure that the report status is ACCEPTED and that all potential errors are properly analysed. (Entities must ensure that all potential errors are properly analysed and that the report status is ACCEPTED) In addition, entities must ensure that any rejected/non-accepted reports are corrected and re-submitted. Any remaining warnings have to be explained and all explanations submitted to the CSSF. 3.8.3. Maintaining the mailing list The entity is entitled (?) to maintain a proper contact list so that any reminder or notifications will be addressed within the entity. 4. PREPRODUCTION USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 26/28 5. Testing with CSSF 5.1. Connectivity check A connectivity check is highly recommended before the Go-Live. A dedicated “Echo Service” is at your disposal to ensure the good connectivity between your entity and our systems. The “IT Expert” has to create a new access on the “Echo” bucket that is presented below in order to get the right S3 credentials. You can upload a dummy file. If the connectivity check is completed, you will get a dummy feedback file proving it. Please note that this service always remains available. In case you are unable to connect to the Echo Service or that you are not receiving any feedback, please contact edesk@cssf.lu. 6. Contact information In case of business questions, please contact reportingbanques@cssf.lu For any technical question please contact edesk@cssf.lu. USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 27/28 7. Annexes 7.1. Annex I – Formal verification rules Error Code RULE001 Explanation Error level The filename is not compliant with the naming ERROR convention RULE002 The file is too large (max 20 MB) ERROR RULE003 The zip file should contain one and only one XBRL file or one according xbrl-csv structure. ERROR RULE004 The entity linked to the logged user (BXXXX) does not match the entity provided in filename (BXXXX) ERROR RULE005 A file with the same name has already been received ERROR RULE006 The file has been rejected for security reason ERROR RULE008 The accounting version is not the one expected ERROR RULE009 You already submitted a file for this period that has ERROR not yet been processed and validated RULE010 Your entity is not authorised to send this type of reporting for the defined reporting period ERROR RULE011 XBRL error ERROR RULE012 XBRL warning CSSF_0 XBRL file is not parsable ERROR CSSF_1 EntryPoint is not compatible with Reporting Type ERROR WARNING and Reporting period, value found is XXX, expected value is: YYY USER GUIDE FOR XBRL REPORTS – BANK PRUDENTIAL REPORTING Version 1.3 28/28

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