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Update of the Reporting Handbook

Published on 28 March 2025 Email this Share this on LinkedIn Share this on Facebook Communiqué Update of the Reporting Handbook The CSSF publishes an updated version of the Reporting Handbook for inve

of capital requirements, level of activity, concentration risk and liquidity requirements according to the European reporting framework in accordance with the formats as well as the dates, definitions and instructions relating to these declarations, that have been drawn up by the EBA in consultation with ESMA. Class 2 IF shall report prudential data for the reference period ending 30 September 2021 for the first time and on a quarterly basis thereafter. Class 3 IF shall report the European reporting templates for the reference period ending 31 December 2021 for the first time and on an annual basis thereafter. In addition, investment firms under IFR remain subject to the national reporting requirements laid down in Circular CSSF 05/187 and shall continue to submit the national basic and ad hoc reporting templates in addition to the European reporting templates. The purpose of the Handbook on Reporting Requirements for Investment Firms (hereinafter the “Reporting Handbook”) is to gather in one single document guidance on the reporting framework (points 2.-4.), including the reporting formats and technical specifications thereon (point 5.), that investments firms under IFR shall comply with. 1 Directive (EU) 2019/2034 of the European Parliament and of the Council of 27 November 2019 on the prudential supervision of investment firms and amending Directives 2002/87/EC, 2009/65/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EU 2 Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019 concerning the prudential requirements applicable to investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) n°806/2014 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 7/68 2. Reporting requirements applicable to investment firms under IFR 2.1 Scope of application The Investment Firm Directive 3 (hereinafter the “IFD”) and the Investment Firm Regulation4 (hereinafter the “IFR”), both texts together constituting the "IFD package", differentiate investment firms that are systemically important or are exposed to the same types of risks as credit institutions (hereinafter “Class 1 IF”) from other investment firms. The IFD package subjects small and non-interconnected investment firms (hereinafter “Class 3 IF”) and investment firms other than small and non-interconnected investment firms (hereinafter “Class 2 IF”) (together referred to as the “investment firms under IFR” or “IFR IF”) to specific reporting requirements that are proportionate to the relative size, nature or complexity of their business model or risks. Accordingly, Class 3 IF are subject to a lighter reporting framework than Class 2 IF. The present Reporting Handbook applies to “investment firms under IFR” who are investment firms incorporated under Luxembourg law, including their branches, to the Luxembourg branches of thirdcountry investment firms. Branches in Luxembourg of investment firms whose head office is located in another EU Member State are also subject to certain parts of the Reporting Handbook. Investment firms that are to be treated as credit institutions in accordance with Article 4.1.1.

  1. b)of the CRR (Class 1 IF) continue to fall under the scope of the CRR and the CRD and are subject to the corresponding supervisory reporting requirements of the CRR, specified in the Commission Implementing Regulation (EU) No 2021/451 repealing Commission Implementing Regulation 680/2014 as amended and Commission Implementing Regulation (EU) No 2021/453. Class 1 IF shall comply with the reporting requirements for credit institutions published on the website of the CSSF (Reporting requirements for credit institutions). Points 2.2 and 2.3 provide a general overview of the reporting areas governed by EU regulations and those that are governed by national provisions. Point 2.4 provides explanations as regards the level of application of the reporting requirements. 2.2 Reporting areas covered by EU regulations 2.2.1 Reporting requirements for CRR IF The present point applies to investment firms that are either required or allowed by the CSSF in accordance with Article 1, paragraph 2 IFR or paragraph 5 IFR, respectively, to apply the requirements of the CRR (hereinafter “CRR IF”). The Reporting Handbook does not yet comprise detailed instructions for CRR IF as the CSSF has not identified any CRR IF to date. These instructions will be defined in due course. 3 Directive (EU) 2019/2034 of the European Parliament and of the Council of 27 November 2019 on the prudential supervision of investment firms and amending Directives 2002/87/EC, 2009/65/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EU 4 Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019 concerning the prudential requirements applicable to investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) n°806/2014 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 8/68 2.2.2 Reporting requirements for IFR IF EU regulations are directly applicable and do not require a legal transposition act at the national level. The IFR, that entered into force on 26 June 2021, sets out distinct prudential requirements by class of investment firm regulated by the IFR. The Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 specifies the formats as well as the dates, definitions and instructions relating to the prudential declarations (hereinafter the “IFR reporting”) to be complied with by these undertakings for the purposes of the IFR. For Class 2 IF and Class 2 Union parent investment holding companies (hereinafter “UPIHC”), the following areas are covered by the IFR reporting:
  2. a)Own funds,
  3. b)Own funds requirements calculations,
  4. c)Fixed overheads requirements calculation
  5. d)Level of activity in respect of the conditions set out in Article 12

(1)IFR
  1. e)K-factor requirements calculations
  2. f)Concentration risk requirements
  3. g)Liquidity requirements For Class 3 IF and Class 3 UPIHC, the following areas are covered by the IFR reporting:
  4. a)Own funds,
  5. b)Own funds requirements calculations,
  6. c)Fixed overheads requirements calculation
  7. d)Level of activity in respect of the conditions set out in Article 12
(1)IFR e) Liquidity requirements Branches in Luxembourg of investment firms whose head office is located in another EU Member State are not subject to the IFR reporting requirements. The reporting requirements covered by Regulation (EU) 2019/2033 have to be submitted by IFR IF in accordance to the regulations related to it and, if applicable, to the instructions issued by the EBA in its answers within the context of the Q&A mechanism. Detailed information on the IFR reporting and its updates are provided on the EBA website under the following address EBA reporting frameworks | European Banking Authority (europa.eu). The EBA provides a comprehensive overview of the reporting requirements applicable for each reference date (including a consolidated version of the requirements and the unofficial regulatory text as well as the reporting templates and instructions). The following table provides an overview of the IFR reporting framework version releases: REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 9/68 Reporting framework Framework release date Applicable for reports as of Main changes from previous version V3.1 03/2021 09/2021 Class 2 IF Original framework 12/2021 Class 3 IF V3.2 06/2022 From date of entry into force of RTS on threshold monitoring TMON Introduction of Threshold Monitoring module 06/2023 Class 3 IF Minor amendments to DPM and validation rules V3.3 12/2023 12/2023 IPU Integration of the intermediate EU parent undertakings (IPU) threshold monitoring templates into DPM and XBRL taxonomies V4.0 03/2025 03/2025 Class 2 IF Minor changes to COREP templates reported by class 2 investment firms due to CRR3/CRD6 V4.2 03/2026 03/2026 Class 2 IF Update of all modules version due to the finalisation of the data dictionary transition to DPM 2.0 and new glossary 03/2026 Class 3 IF 12/2026 IPU IF 2.3 Reporting areas covered by national provisions The following reporting areas are covered by national provisions:  Financial situation (table I) (P1.1): Monthly  Off-balance sheet commitments (table III.1.) (P1.1): Quarterly  Profit and loss account (table III.2.) (P1.1): Quarterly  Staff numbers (table 2.9.) (P1.1): Quarterly  AD HOC reporting (tables II.1., II.2.A., II.2.B., II.3., II.4., II.5., II.6., II.7., II.8., II.
  1. and II.
  2. to II.22.) (P2.1): Quarterly  Persons responsible for certain functions and activities (Circulars CSSF 13/577 and CSSF 18/699): At December 31 of each year and whenever the persons designated in that table change during the financial year. Branches in Luxembourg of investment firms whose head office is located in another EU Member State are subject to some of the reporting areas covered by national provisions. The detailed instructions on the above listed tables in Circulars CSSF 08/364, CSSF 07/325 as amended, CSSF 05/187, CSSF 10/433 and IML 96/124 and the instructions relating to the electronic REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 10/68 transmission thereof in Circulars CSSF 08/369 and CSSF 08/334 regarding encryption specifications for reporting firms are applicable. 2.4 Scope of application of the IFR reporting and the national reporting Investment firms shall prepare the IFR reporting on an individual basis and, if applicable, on a consolidated basis. The tables on reporting areas covered by national provisions shall be completed on an individual basis and, if applicable, on a consolidated basis. Investment firms that are subject to a prudential consolidation in accordance with Article 7 IFR shall in particular comply with the provisions of Article 7.1 IFR.
  3. Overview of the reporting requirements The present section provides an overview of the main elements of the applicable reporting requirements (EU and national) (reporting templates, frequencies, remittance dates, template version, applicable EU regulations or CSSF circulars, among others) by type of investment firms, for CRR IF, Class 2 IF and Class 3 IF. The tables under the following points provide summary guidance only. For detailed guidance, investment firms under IFR shall refer to Reporting framework 4.2 | European Banking Authority. Further details regarding the accounting version of the reporting templates (codification L/N/S/C) as well as the “Preliminary/Final version” (N/D) are provided under point 4.2 Versioning conventions. 3.1 Investment firms reporting on an individual basis 3.1.1 CRR IF reporting on an individual basis In accordance with point 2.2.1 of this Reporting Handbook, these instructions will be defined in due course. 3.1.2 Class 2 IF reporting on an individual basis 3.1.2.1 Domain Code Domain and templates Class 2 IF established under Luxembourg law WITH foreign branches Frequency 1st application Latest date remittance date Versions to be provided EU Reporting Own funds: level, composition,

Article 54

of IFR Article 5 of the Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 11/68 Domain Code Domain and templates OWN_FUNDS_IF I 01.00 Frequency 1st application Latest date remittance date Quarterly Accounting version N to 30 September Q1: 12 May 2021 Q2: 11 August be provided I 02.01 I 02.02 Q3: 11 November I 03.00 Q4: 11 February I 04.00 Versions to be provided Preliminary (N) and final (D) versions to be provided Level of activity – Thresholds review Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 THRESHOLDS I 05.00 Quarterly 30 September Q1: 12 May Accounting version N to 2021 Q2: 11 August be provided Q3: 11 November Q4: 11 February Preliminary (N) and final (D) versions to be provided K-Factors – Additional details Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 KFACTORS I 06.01 I 06.02 Quarterly 30 September Q1: 12 May Accounting version N to 2021 Q2: 11 August be provided I 06.03 Q3: 11 November I 06.04 Q4: 11 February I 06.05 Preliminary (N) and final (D) versions to be provided I 06.06 I 06.07 I 06.08 I 06.09 I 06.10 I 06.11 I 06.12 I 06.13 KFACTORS_COR C 18.00 EP C 19.00 C 20.00 C 21.00 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 12/68 Domain Code Domain and templates Frequency 1st application Latest date remittance date Versions to be provided C 22.00 C 23.00 C 24.00 C 25.01 C 34.02 Concentration risk Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 CONC_RISKS I 07.00 Quarterly I 08.01 30 September Q1: 12 May Accounting version N to 2021 Q2: 11 August be provided I 08.02 Q3: 11 November I 08.03 Q4: 11 February I 08.04 Preliminary (N) and final (D) versions to be provided I 08.05 I 08.06 Liquidity risk Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 LIQUIDITY I 09.00 Quarterly 30 September Q1: 12 May Accounting version N to 2021 Q2: 11 August be provided Q3: 11 November Q4: 11 February Preliminary (N) and final (D) versions to be provided IPU Threshold monitoring Article 21b of Directive (EU) 2019/878 of the European Parliament and of the Council of 20 May 2019 This reporting applies to supervised entities belonging to a third country group SIPU U1.00 Annually 31 December 2023 12 May of the Accounting version C to year after the be provided reporting reference date Preliminary (N) version to be provided National Reporting Financial situation Circular CSSF 05/187 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 13/68 Domain Code Domain and templates Frequency P1.1_I I. Monthly 1st application Latest date remittance date Versions to be provided 20th calendar Accounting versions day after the L/S/N to be provided reporting Preliminary (N) and final reference date (D) versions to be provided Statistical ad hoc information relating to investment services Circular CSSF 05/187 P1.1_II_EI II.1. Quarterly II.2.A. II.2.B. II.3. 20th calendar Accounting versions day after the L/S/N to be provided reporting reference date Preliminary (N) version to be provided II.4. II.6. II.7. II.9. Statistical ad hoc information relating to activities Specialised PFS and Support PFS Circular CSSF 05/187 P1.1_II_OTH II.5. Quarterly II.8. II.10. II.11. 20th calendar Accounting versions day after the L/S/N to be provided reporting reference date Preliminary (N) version to be provided II.12. II.13. II.14. II.15. II.16. II.17. II.18. II.20. II.21. II.22. Off-balance sheet commitments Circular CSSF 05/187 and CSSF 10/433 P1.1_III.1 III.1. Quarterly REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 20th calendar day after the Accounting versions L/S/N to be provided 14/68 Domain and templates Domain Code Frequency 1st application Latest date remittance date Versions to be provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 05/187 P1.1_III.2 III.2. 20th calendar Accounting versions day after the L/S/N to be provided reporting reference date Preliminary (N) and final (D) versions to be provided Quarterly Staff numbers Circular IML 96/124 S2.9 S 2.9 20th calendar Accounting versions day after the L/S/N to be provided reporting reference date Preliminary (N) version to be provided Quarterly Persons responsible for certain functions and activities Circulars CSSF 13/577 and CSSF 18/699 FUN_ACT Table IF 3.1.2.2 Domain Code In case of change during the financial year Class 2 IF established under Luxembourg law WITHOUT branches Domain and Frequency 1st application Latest templates date Versions to be provided remittance date EU Reporting Own funds: level, composition,

Article 54

of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 OWN_FUNDS_IF I 01.00 I 02.01 Quarterly 30 September Q1: 12 May Accounting version L to 2021 Q2: 11 August be provided I 02.02 Q3: 11 November I 03.00 Q4: I 04.00 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 February Preliminary (N) and final versions 11 (D) provided to be 15/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date Level of activity – Thresholds review Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 THRESHOLDS I 05.00 Quarterly 30 September Q1: 12 May Accounting version L to 2021 Q2: 11 August be provided Q3: 11 November Q4: February Preliminary (N) and final 11 (D) versions to be provided K-Factors – Additional details Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 KFACTORS I 06.01 I 06.02 Quarterly 30 September Q1: 12 May Accounting version L to 2021 Q2: 11 August be provided I 06.03 Q3: 11 November I 06.04 Q4: I 06.05 February Preliminary (N) and final 11 (D) versions to be provided I 06.06 I 06.07 I 06.08 I 06.09 I 06.10 I 06.11 I 06.12 I 06.13 KFACTORS_COR C 18.00 EP C 19.00 C 20.00 C 21.00 C 22.00 C 23.00 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 16/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date C 24.00 C 25.01 C 34.02 Concentration risk Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 CONC_RISKS I 07.00 Quarterly I 08.01 30 September Q1: 12 May Accounting version L to 2021 Q2: 11 August be provided I 08.02 Q3: 11 November I 08.03 Q4: February I 08.04 Preliminary (N) and final 11 (D) versions to be provided I 08.05 I 08.06 Liquidity risk Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 LIQUIDITY I 09.00 Quarterly 30 September Q1: 12 May Accounting version L to 2021 Q2: 11 August be provided Q3: 11 November Q4: February Preliminary (N) and final 11 (D) versions to be provided IPU Threshold monitoring Article 21b of Directive (EU) 2019/878 of the European Parliament and of the Council of 20 May 2019 This reporting applies to supervised entities belonging to a third country group SIPU U1.00 Annually 31 December 12 May of the Accounting version C to 2023 year after the be provided reporting reference date Preliminary (N) version to be provided National Reporting REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 17/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date Financial situation Circular CSSF 05/187 P1.1_I I. Monthly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Statistical ad hoc information relating to investment services Circular CSSF 05/187 P1.1_II_EI II.1. Quarterly 20th calendar Accounting version L to day after the be provided II.2.A. reporting II.2.B. reference date Preliminary (N) version to II.3. be provided II.4. II.6. II.7. II.9. Statistical ad hoc information relating to activities Specialised PFS and Support PFS Circular CSSF 05/187 P1.1_II_OTH II.5. Quarterly II.8. 20th calendar Accounting version L to day after the be provided reporting II.10. reference date Preliminary (N) version to II.11. be provided II.12. II.13. II.14. II.15. II.16. II.17. II.18. II.20. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 18/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date II.21. II.22. Off-balance sheet commitments Circular CSSF 05/187 and CSSF 10/433 P1.1_III.1 III.1. Quarterly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 05/187 P1.1_III.2 III.2. Quarterly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Staff numbers Circular IML 96/124 S2.9 S 2.9 Quarterly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) version to be provided Persons responsible for certain functions and activities Circulars CSSF 13/577 and CSSF 18/699 FUN_ACT Table IF In case of change during the financial year REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 19/68 3.1.2.3 Domain Code Branches of investment firms whose head office is not in the EU and which are qualified as Class 2 IF in Luxembourg Domain and Frequency 1st application Latest templates date Versions to be provided remittance date EU Reporting Own funds: level, composition,

Article 54

of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 OWN_FUNDS_IF I 01.00 Quarterly I 02.01 30 September Q1: 12 May Accounting version L to 2021 Q2: 11 August be provided I 02.02 Q3: 11 November I 03.00 Q4: February I 04.00 Preliminary (N) and final 11 (D) versions to be provided Level of activity – Thresholds review Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 THRESHOLDS I 05.00 Quarterly 30 September Q1: 12 May Accounting version L to 2021 Q2: 11 August be provided Q3: 11 November Q4: February Preliminary (N) and final 11 (D) versions to be provided K-Factors – Additional details Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 KFACTORS I 06.01 I 06.02 Quarterly 30 September Q1: 12 May Accounting version L to 2021 Q2: 11 August be provided I 06.03 Q3: 11 November I 06.04 Q4: I 06.05 February Preliminary (N) and final 11 (D) versions to be provided I 06.06 I 06.07 I 06.08 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 20/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date I 06.09 I 06.10 I 06.11 I 06.12 I 06.13 KFACTORS_COR C 18.00 EP C 19.00 C 20.00 C 21.00 C 22.00 C 23.00 C 24.00 C 25.01 C 34.02 Concentration risk Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 CONC_RISKS I 07.00 Quarterly I 08.01 30 September Q1: 12 May Accounting version L to 2021 Q2: 11 August be provided I 08.02 Q3: 11 November I 08.03 Q4: I 08.04 February Preliminary (N) and final 11 (D) versions to be provided I 08.05 I 08.06 Liquidity risk Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 21/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date LIQUIDITY I 09.00 Quarterly 30 September Q1: 12 May Accounting version L to 2021 Q2: 11 August be provided Q3: 11 November Q4: February Preliminary (N) and final 11 (D) versions to be provided IPU Threshold monitoring Article 21b of Directive (EU) 2019/878 of the European Parliament and of the Council of 20 May 2019 This reporting applies to supervised entities belonging to a third country group SIPU U1.00 Annually 31 December 12 May of the Accounting version C to 2023 year after the be provided reporting reference date Preliminary (N) version to be provided National Reporting Financial situation Circular CSSF 05/187 P1.1_I I. Monthly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Statistical ad hoc information relating to investment services Circular CSSF 05/187 P1.1_II_EI II.

  1. Quarterly II.2.A. 20th calendar Accounting version L to day after the be provided reporting II.2.B. reference date Preliminary (N) version to II.
  2. be provided II.
  3. II.
  4. II.
  5. II.
  6. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 22/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date Statistical ad hoc information relating to activities Specialised PFS and Support PFS Circular CSSF 05/187 P1.1_II_OTH II.
  7. Quarterly II.
  8. 20th calendar Accounting version L to day after the be provided reporting II.
  9. reference date Preliminary (N) version to II.
  10. be provided II.
  11. II.
  12. II.
  13. II.
  14. II.
  15. II.
  16. II.
  17. II.
  18. II.
  19. II.
  20. Off-balance sheet commitments Circulars CSSF 05/187 and CSSF 10/433 P1.1_III.1 III.
  21. Quarterly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 05/187 P1.1_III.2 III.
  22. Quarterly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Staff numbers Circular IML 96/124 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 23/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date S2.9 S 2.9 Quarterly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) version to be provided Persons responsible for certain functions and activities Circulars CSSF 13/577 and CSSF 18/699 FUN_ACT Table IF Annually or 20th in case of day after the change reporting during calendar reference date the financial year 3.1.2.4 Domain Code Branches of investment firms whose head office is in the EU (EU based Class 2 IF) Domain and Frequency 1st application Latest templates date Versions to be provided remittance date National Reporting Financial situation Circular CSSF 07/325 as amended P1.1_I I. Semi- 30th annually day after the provided calendar Accounting version L to be reporting reference date Preliminary (N) version to be provided Off-balance sheet commitments Circular CSSF 07/325 as amended P1.1_III.1 III.
  23. Semi- 30th calendar Accounting version L to be annually day after the provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 07/325 as amended REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 24/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date P1.1_III.2 III.
  24. Semi- 30th calendar Accounting version L to be annually day after the provided reporting reference date Preliminary (N) version to be provided Staff numbers Circular IML 96/124 S2.9 S 2.9 Quarterly 20th calendar Accounting version L to be day after the provided reporting reference date Preliminary (N) version to be provided Persons responsible for certain functions and activities Circulars CSSF 13/577 and CSSF 18/699 FUN_ACT Table IF Annually or 20th in case of day after the change reporting during the calendar reference date financial year 3.1.3 Class 3 IF reporting on an individual basis 3.1.3.1 Domain Code Domain and templates Class 3 IF established under Luxembourg law WITH foreign branches Frequency 1st application Latest date remittance date Versions to be provided EU Reporting Own funds: level, composition,

Article 54

of IFR Article 6 of the Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 OWN_FUNDS_IF I 01.01 I 02.03 Annually 31 December 2021 11 February Accounting version N to be provided I 02.04 I 03.01 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 25/68 Domain Code Domain and templates Frequency 1st application Latest date remittance date Versions to be provided Preliminary (N) and final (D) versions to be provided Level of activity – Thresholds review Article 54 of IFR Article 6 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 THRESHOLDS I 05.00 Annually 31 December 2021 11 February Accounting version N to be provided Preliminary (N) and final (D) versions to be provided Liquidity risk (ONLY if not exempted on the basis of Article 43

(1)of IFR) Article 54 of IFR Article 6 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 LIQUIDITY I 09.01 Annually 31 December 2021 11 February Accounting version N to be provided Preliminary (N) and final (D) versions to be provided IPU Threshold monitoring Article 21b of Directive (EU) 2019/878 of the European Parliament and of the Council of 20 May 2019 This reporting applies to supervised entities belonging to a third country group SIPU U1.00 Annually 31 December 2023 12 May of the Accounting version C to year after the be provided reporting reference date Preliminary (N) version to be provided National Reporting Financial situation Circular CSSF 05/187 P1.1_I I. Monthly 20th calendar Accounting versions day after the L/S/N to be provided reporting reference date Preliminary (N) and final (D) versions to be provided Statistical ad hoc information relating to investment services Circular CSSF 05/187 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 26/68 Domain Code Domain and templates Frequency P1.1_II_EI II.
  1. Quarterly 1st application Latest date remittance date II.2.A. II.2.B. II.
  2. Versions to be provided 20th calendar Accounting versions day after the L/S/N to be provided reporting reference date Preliminary (N) version to be provided II.
  3. II.
  4. II.
  5. II.
  6. Statistical ad hoc information relating to activities Specialised PFS and Support PFS Circular CSSF 05/187 P1.1_II_OTH II.
  7. Quarterly II.
  8. II.
  9. II.
  10. 20th calendar Accounting versions day after the L/S/N to be provided reporting reference date Preliminary (N) version to be provided II.
  11. II.
  12. II.
  13. II.
  14. II.
  15. II.
  16. II.
  17. II.
  18. II.
  19. II.
  20. Off-balance sheet commitments Circulars CSSF 05/187 and CSSF 10/433 P1.1_III.1 III.
  21. Quarterly 20th calendar Accounting versions day after the L/S/N to be provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 05/187 P1.1_III.2 III.
  22. Quarterly REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 20th calendar day after the Accounting versions L/S/N to be provided 27/68 Domain and templates Domain Code Frequency 1st application Latest date remittance date Versions to be provided reporting reference date Preliminary (N) and final (D) versions to be provided Staff numbers Circular IML 96/124 S2.9 S 2.9 20th calendar Accounting versions day after the L/S/N to be provided reporting reference date Preliminary (N) version to be provided Quarterly Persons responsible for certain functions and activities Circulars CSSF 13/577 and CSSF 18/699 FUN_ACT Table IF 3.1.3.2 Domain Code Domain and templates In case of change during the financial year Class 3 IF established under Luxembourg law WITHOUT branches Frequency 1st application Latest date remittance date Versions to be provided EU Reporting Own funds: level, composition,

Article 54

of IFR Article 6 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 OWN_FUNDS_IF I 01.01 Annually I 02.03 31 December 2021 11 February I 02.04 Accounting version L to be provided Preliminary (N) and final (D) versions to be provided I 03.01 Level of activity – Thresholds review Article 54 of IFR Article 6 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 THRESHOLDS I 05.00 Annually 31 December 2021 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 11 February Accounting version L to be provided 28/68 Domain Code Domain and templates Frequency 1st application Latest date remittance date Versions to be provided Preliminary (N) and final (D) versions to be provided Liquidity risk (ONLY if not exempted on the basis of Article 43

(1)of IFR) Article 54 of IFR Article 6 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 LIQUIDITY I 09.01 Annually 31 December 2021 11 February Accounting version L to be provided Preliminary (N) and final (D) versions to be provided IPU Threshold monitoring Article 21b of Directive (EU) 2019/878 of the European Parliament and of the Council of 20 May 2019 This reporting applies to supervised entities belonging to a third country group SIPU U1.00 Annually 31 December 2023 12 May of the Accounting version C to year after the be provided reporting reference date Preliminary (N) version to be provided National Reporting Financial situation Circular CSSF 05/187 P1.1_I I. Monthly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Statistical ad hoc information relating to investment services Circular CSSF 05/187 P1.1_II_EI II.
  1. Quarterly II.2.A. II.2.B. II.
  2. 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) version to be provided II.
  3. II.
  4. II.
  5. II.
  6. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 29/68 Domain Code Domain and templates Frequency 1st application Latest date remittance date Versions to be provided Statistical ad hoc information relating to activities Specialised PFS and Support PFS Circular CSSF 05/187 P1.1_II_OTH II.
  7. Quarterly II.
  8. II.
  9. II.
  10. 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) version to be provided II.
  11. II.
  12. II.
  13. II.
  14. II.
  15. II.
  16. II.
  17. II.
  18. II.
  19. II.
  20. Off-balance sheet commitments Circular CSSF 05/187 and CSSF 10/433 P1.1_III.1 III.
  21. Quarterly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 05/187 P1.1_III.2 III.
  22. Quarterly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Staff numbers Circular IML 96/124 S2.9 S 2.9 Quarterly REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) version to be provided 30/68 Domain and templates Domain Code Frequency 1st application Latest date remittance date Versions to be provided Persons responsible for certain functions and activities Circulars CSSF 13/577 and CSSF 18/699 FUN_ACT Table IF 3.1.3.3 Domain Code Domain and templates In case of change during the financial year Branches of investment firms whose head office is not in the EU and which are qualified as Class 3 IF in Luxembourg Frequency 1st application Latest date remittance date Versions to be provided EU Reporting Own funds: level, composition,

Article 54

of IFR Article 6 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 OWN_FUNDS_IF I 01.01 Annually I 02.03 31 December 2021 11 February I 02.04 Accounting version L to be provided Preliminary (N) and final (D) versions to be provided I 03.01 Level of activity – Thresholds review Article 54 of IFR Article 6 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 THRESHOLDS I 05.00 Quarterly 31 December 2021 11 February Accounting version L to be provided Preliminary (N) and final (D) versions to be provided Liquidity risk (ONLY if not exempted on the basis of Article 43

(1)of IFR) Article 54 of IFR Article 6 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 LIQUIDITY I 09.01 Annually 31 December 2021 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 11 February Accounting version L to be provided 31/68 Domain Code Domain and templates Frequency 1st application Latest date remittance date Versions to be provided Preliminary (N) and final (D) versions to be provided IPU Threshold monitoring Article 21b of Directive (EU) 2019/878 of the European Parliament and of the Council of 20 May 2019 This reporting applies to supervised entities belonging to a third country group SIPU U1.00 Annually 31 December 2023 12 May of the Accounting version C to year after the be provided reporting reference date Preliminary (N) version to be provided National Reporting Financial situation Circular CSSF 05/187 P1.1_I I. Monthly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Statistical ad hoc information relating to investment services Circular CSSF 05/187 P1.1_II_EI II.
  1. Quarterly II.2.A. II.2.B. II.
  2. 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) version to be provided II.
  3. II.
  4. II.
  5. II.
  6. Statistical ad hoc information relating to activities Specialised PFS and Support PFS Circular CSSF 05/187 P1.1_II_OTH II.
  7. Quarterly II.
  8. II.
  9. II.
  10. 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) version to be provided II.
  11. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 32/68 Domain Code Domain and templates Frequency 1st application Latest date remittance date Versions to be provided II.
  12. II.
  13. II.
  14. II.
  15. II.
  16. II.
  17. II.
  18. II.
  19. II.
  20. Off-balance sheet commitments Circulars CSSF 05/187 and CSSF 10/433 P1.1_III.1 III.
  21. Quarterly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 05/187 P1.1_III.2 III.
  22. Quarterly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Staff numbers Circular IML 96/124 S2.9 S 2.9 Quarterly 20th calendar Accounting version L to day after the be provided reporting reference date Preliminary (N) version to be provided Persons responsible for certain functions and activities Circulars CSSF 13/577 and CSSF 18/699 FUN_ACT Table IF Annually or in case of change during the financial year REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 20th calendar day after the reporting reference date 33/68 3.1.3.4 Domain Code Branches of investment firms whose head office is in the EU (EU based Class 3 IF) Domain and Frequency 1st application Latest templates date Versions to be provided remittance date National Reporting Financial situation Circular CSSF 07/325 as amended P1.1_I I. Semi- 30th calendar Accounting version L to be annually day after the provided reporting reference date Preliminary (N) version to be provided Off-balance sheet commitments Circular CSSF 07/325 as amended P1.1_III.1 III.
  23. Semi- 30th calendar Accounting version L to be annually day after the provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 07/325 as amended P1.1_III.2 III.
  24. Semi- 30th calendar Accounting version L to be annually day after the provided reporting reference date Preliminary (N) version to be provided Staff numbers Circular IML 96/124 S2.9 S 2.9 Quarterly 20th calendar Accounting version L to be day after the provided reporting reference date Preliminary (N) version to be provided Persons responsible for certain functions and activities Circulars CSSF 13/577 and CSSF 18/699 FUN_ACT Table IF Annually or 20th in case of day after the REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 calendar 34/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date change during reporting the reference date financial year 3.2 Investment firms reporting on a consolidated basis 3.2.1 CRR IF reporting on a consolidated basis In accordance with 2.2.1 of this Reporting Handbook, these instructions will be defined in due course. 3.2.2 Domain Code Class 2 IF reporting on a consolidated basis Domain and templates Frequency 1st application Latest date remittance date Versions to be provided EU Reporting Own funds: level, composition,

Article 54

of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 OWN_FUNDS_IF I 01.00 Quarterly I 02.01 Accounting version C to 30 September Q1: 12 May 2021 Q2: 11 August be provided I 02.02 Q3: 11 November I 03.00 Q4: 11 February I 04.00 Preliminary (N) and final (D) versions to be provided Level of activity – Thresholds review Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 THRESHOLDS I 05.00 Quarterly 30 September Q1: 12 May Accounting version C to 2021 Q2: 11 August be provided Q3: 11 November Q4: 11 February Preliminary (N) and final (D) versions to be provided K-Factors – Additional details Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 35/68 Domain Code Domain and templates Frequency 1st application Latest date remittance date KFACTORS I 06.01 Quarterly Accounting version C to 30 September Q1: 12 May 2021 Q2: 11 August be provided I 06.02 I 06.03 Q3: 11 November I 06.04 Q4: 11 February I 06.05 Versions to be provided Preliminary (N) and final (D) versions to be provided I 06.06 I 06.07 I 06.08 I 06.09 I 06.10 I 06.11 I 06.12 I 06.13 KFACTORS_COR C 18.00 EP C 19.00 C 20.00 C 21.00 C 22.00 C 23.00 C 24.00 C 25.01 C 34.02 Concentration risk Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 CONC_RISKS I 07.00 Quarterly I 08.01 Accounting version C to 30 September Q1: 12 May 2021 Q2: 11 August be provided I 08.02 Q3: 11 November I 08.03 Q4: 11 February I 08.04 Preliminary (N) and final (D) versions to be provided I 08.05 I 08.06 Liquidity risk REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 36/68 Domain Code Domain and templates Frequency 1st application Latest date remittance date Versions to be provided Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 LIQUIDITY I 09.00 Quarterly 30 September Q1: 12 May Accounting version C to 2021 Q2: 11 August be provided Q3: 11 November Q4: 11 February Preliminary (N) and final (D) versions to be provided National Reporting (to be provided in paper form) Financial situation Circular CSSF 05/187 P1.1_I I. Quarterly 20th calendar Accounting version C to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Statistical ad hoc information relating to investment services Circular CSSF 05/187 P1.1_II_EI II.

  1. Quarterly II.2.A. II.2.B. II.
  2. 20th calendar Accounting version C to day after the be provided reporting reference date Preliminary (N) version to be provided II.
  3. II.
  4. II.
  5. II.
  6. Statistical ad hoc information relating to activities Specialised PFS and Support PFS Circular CSSF 05/187 P1.1_II_OTH II.
  7. Quarterly II.
  8. II.
  9. II.
  10. 20th calendar Accounting version C to day after the be provided reporting reference date Preliminary (N) version to be provided II.
  11. II.
  12. II.
  13. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 37/68 Domain Code Domain and templates Frequency 1st application Latest date remittance date Versions to be provided II.
  14. II.
  15. II.
  16. II.
  17. II.
  18. II.
  19. II.
  20. Off-balance sheet commitments Circulars CSSF 05/187 and CSSF 10/433 P1.1_III.1 III.
  21. Quarterly 20th calendar Accounting version C to day after the be provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 05/187 P1.1_III.2 III.
  22. Quarterly 20th calendar Accounting version C to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Staff numbers Circular IML 96/124 S2.9 S 2.9 Quarterly 20th calendar Accounting version C to day after the be provided reporting reference date Preliminary (N) version to be provided Persons responsible for certain functions and activities Circulars CSSF 13/577 and CSSF 18/699 FUN_ACT 3.2.3 Table IF In case of change during the financial year Class 3 IF reporting on a consolidated basis REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 38/68 Domain Code Domain and templates Frequency 1st application Latest date remittance date Versions to be provided EU Reporting Own funds: level, composition,

Article 54

of IFR Article 6 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 OWN_FUNDS_IF I 01.01 Annually I 02.03 31 December 2021 11 February I 02.04 Accounting version C to be provided Preliminary (N) and final (D) versions to be provided I 03.01 Level of activity – Thresholds review Article 54 of IFR Article 6 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 THRESHOLDS I 05.00 Annually 31 December 2021 11 February Accounting version C to be provided Preliminary (N) and final (D) versions to be provided Liquidity risk (ONLY if not exempted on the basis of Article 43

(1)of IFR) Article 54 of IFR Article 6 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 LIQUIDITY I 09.01 Annually 31 December 2021 11 February Accounting version C to be provided Preliminary (N) and final (D) versions to be provided National Reporting (to be provided in paper form) Financial situation Circular CSSF 05/187 P1.1_I I. Quarterly 20th calendar Accounting version C to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Statistical ad hoc information relating to investment services Circular CSSF 05/187 II.
  1. Quarterly REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 39/68 Domain Code Domain and templates P1.1_II_EI II.2.A. Frequency 1st application Latest date remittance date Versions to be provided 20th calendar Accounting version C to day after the be provided reporting reference date Preliminary (N) version to be provided II.2.B. II.
  2. II.
  3. II.
  4. II.
  5. II.
  6. Statistical ad hoc information relating to activities Specialised PFS and Support PFS Circular CSSF 05/187 P1.1_II_OTH II.
  7. Quarterly II.
  8. II.
  9. II.
  10. 20th calendar Accounting version C to day after the be provided reporting reference date Preliminary (N) version to be provided II.
  11. II.
  12. II.
  13. II.
  14. II.
  15. II.
  16. II.
  17. II.
  18. II.
  19. II.
  20. Off-balance sheet commitments Circulars CSSF 05/187 and CSSF 10/433 P1.1_III.1 III.
  21. Quarterly 20th calendar Accounting version C to day after the be provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 05/187 P1.1_III.2 III.
  22. Quarterly REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 20th calendar Accounting version C to day after the be provided reporting reference date 40/68 Domain Code Domain and templates Frequency 1st application Latest date remittance date Versions to be provided Preliminary (N) and final (D) versions to be provided Staff numbers Circular IML 96/124 S2.9 S 2.9 20th calendar Accounting version C to day after the be provided reporting reference date Preliminary (N) version to be provided Quarterly Persons responsible for certain functions and activities Circulars CSSF 13/577 and CSSF 18/699 FUN_ACT 3.3 Table IF In case of change during the financial year Union parent investment holding companies reporting on a consolidated basis In accordance with Article 7 IFR, UPIHCs are subject to reporting requirements on a consolidated basis, i.e. as if that UPIHC, together with all the undertakings of the investment firm group (hereinafter “IFG”) that fall under the scope of prudential consolidation, constitutes a single investment firm. UPIHCs that fall under the supervision on a consolidated basis by the CSSF in accordance with Article 51-3
(2)of the Law of 5 April 1993 on the financial sector (hereinafter the "LFS”) shall report the following templates to the CSSF. 3.3.1 Domain Code Class 2 UPIHC reporting on a consolidated basis Domain and Frequency 1st application Latest templates date Versions to be provided remittance date EU Reporting Own funds: level, composition,

Article 7

IFR Article 54 of IFR Article 5 of the Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 I 01.00 Quarterly REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 Q1: 12 May 41/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date OWN_FUNDS_IF I 02.01 30 September Q2: 11 August Accounting version C to G 2021 I 02.02 Q3: 11 be provided November I 03.00 Q4: I 04.00 11 Preliminary (N) and final February (D) versions to be provided Level of activity – Thresholds review Article 7 IFR Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 THRESHOLDS I 05.00 Quarterly 30 September Q1: 12 May Accounting version C to 2021 be provided Q2: 11 August Q3: 11 November Q4: Preliminary (N) and final 11 February (D) versions to be provided K-Factors – Additional details Article 7 IFR Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 KFACTORS I 06.01 I 06.02 Quarterly 30 September Q1: 12 May Accounting version C to 2021 be provided I 06.03 I 06.04 I 06.05 Q2: 11 August Q3: 11 November Q4: February Preliminary (N) and final 11 (D) versions to be provided I 06.06 I 06.07 I 06.08 I 06.09 I 06.10 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 42/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date I 06.11 I 06.12 I 06.13 KFACTORS_COR C 18.00 EP C 19.00 C 20.00 C 21.00 C 22.00 C 23.00 C 24.00 C 25.01 C 34.02 Concentration risk Article 7 IFR Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 CONC_RISKS I 07.00 Quarterly I 08.01 30 September Q1: 12 May Accounting version C to 2021 be provided Q2: 11 August Q3: I 08.02 11 November I 08.03 Q4: I 08.04 Preliminary (N) and final 11 February (D) versions to be provided I 08.05 I 08.06 Liquidity risk Article 7 IFR Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 LIQUIDITY I 09.00 Quarterly 30 September Q1: 12 May Accounting version C to 2021 be provided REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 Q2: 11 August 43/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date Q3: 11 November Q4: Preliminary (N) and final 11 (D) February versions to be provided National Reporting Financial situation Circular CSSF 05/187 P1.1_I I. Quarterly 20th calendar Accounting version N to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Statistical ad hoc information relating to investment services Circular CSSF 05/187 P1.1_II_EI II.1. Quarterly 20th calendar Accounting version N to day after the be provided II.2.A. reporting II.2.B. reference date II.3. Preliminary (N) version to be provided II.4. II.6. II.7. II.9. Statistical ad hoc information relating to activities Specialised PFS and Support PFS Circular CSSF 05/187 P1.1_II_OTH II.5. Quarterly II.8. II.10. II.11. 20th calendar Accounting version N to day after the be provided reporting reference date Preliminary (N) version to be provided II.12. II.13. II.14. II.15. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 44/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date II.16. II.17. II.18. II.20. II.21. II.22. Off-balance sheet commitments Circular CSSF 05/187 and CSSF 10/433 P1.1_III.1 III.1. Quarterly 20th calendar Accounting version N to day after the be provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 05/187 P1.1_III.2 III.2. Quarterly 20th calendar Accounting version N to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Staff numbers Circular IML 96/124 S2.9 S 2.9 Quarterly 20th calendar Accounting version N to day after the be provided reporting reference date Preliminary (N) version to be provided REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 45/68 3.3.2 Domain Code Class 3 UPIHC reporting on a consolidated basis Domain and Frequency 1st application Latest templates date Versions to be provided remittance date EU Reporting Own funds: level, composition,

Article 7

IFR Article 54 of IFR Article 5 of the Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 OWN_FUNDS_IF I 01.00 G Annually 31 December 11 February 2021 I 02.01 Accounting version C to be provided I 02.02 Preliminary (N) and final I 03.00 (D) versions to be provided I 04.00 Level of activity – Thresholds review Article 7 IFR Article 54 of IFR Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 THRESHOLDS I 05.00 Annually 31 December 11 February 2021 Accounting version C to be provided Preliminary (N) and final (D) versions to be provided I 08.01 I 08.02 I 08.03 I 08.04 I 08.05 I 08.06 Liquidity risk (ONLY if not exempted on the basis of Article 43

(1)of IFR) Article 7 IFR Article 54 of IFR REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 46/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date Article 5 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 LIQUIDITY I 09.00 Annually 31 December 11 February 2021 Accounting version C to be provided Preliminary (N) and final (D) versions to be provided National Reporting Financial situation Circular CSSF 05/187 P1.1_I I. Quarterly 20th calendar Accounting version N to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Statistical ad hoc information relating to investment services Circular CSSF 05/187 P1.1_II_EI II.
  1. Quarterly 20th calendar Accounting version N to day after the be provided II.2.A. reporting II.2.B. reference date II.
  2. Preliminary (N) version to be provided II.
  3. II.
  4. II.
  5. II.
  6. Statistical ad hoc information relating to activities Specialised PFS and Support PFS Circular CSSF 05/187 P1.1_II_OTH II.
  7. Quarterly II.
  8. II.
  9. 20th calendar Accounting version N to day after the be provided reporting reference date II.
  10. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 47/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date II.
  11. Preliminary (N) version to be provided II.
  12. II.
  13. II.
  14. II.
  15. II.
  16. II.
  17. II.
  18. II.
  19. II.
  20. Off-balance sheet commitments Circular CSSF 05/187 and CSSF 10/433 P1.1_III.1 III.
  21. Quarterly 20th calendar Accounting version N to day after the be provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 05/187 P1.1_III.2 III.
  22. Quarterly 20th calendar Accounting version N to day after the be provided reporting reference date Preliminary (N) and final (D) versions to be provided Staff numbers Circular IML 96/124 S2.9 S 2.9 Quarterly 20th calendar Accounting version N to day after the be provided reporting reference date Preliminary (N) version to be provided REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 48/68 3.4 Union parent investment holding companies reporting on an individual basis UPIHC shall report the following templates to the CSSF on an individual basis. 3.4.1 Domain Code Class 2 UPIHC reporting on an individual basis Domain and Frequency 1st application Latest templates date Versions to be provided remittance date National Reporting Financial situation Circular CSSF 05/187 P1.1_I I. Quarterly 20th calendar Accounting version L to be day after the provided reporting reference date Preliminary (N) and final (D) versions to be provided Off-balance sheet commitments Circular CSSF 05/187 and CSSF 10/433 P1.1_III.1 III.
  23. Quarterly 20th calendar Accounting version L to be day after the provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 05/187 P1.1_III.2 III.
  24. Quarterly 20th calendar Accounting version L to be day after the provided reporting reference date Preliminary (N) and final (D) versions to be provided Staff numbers Circular IML 96/124 S2.9 S 2.9 Quarterly 20th calendar Accounting version L to be day after the provided reporting reference date REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 49/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date Preliminary (N) version to be provided 3.4.2 Domain Code Class 3 UPIHC reporting on an individual basis Domain and Frequency 1st application Latest templates date Versions to be provided remittance date National Reporting Financial situation Circular CSSF 05/187 P1.1_I I. Quarterly 20th calendar Accounting version L to be day after the provided reporting reference date Preliminary (N) and final (D) versions to be provided Off-balance sheet commitments Circular CSSF 05/187 and CSSF 10/433 P1.1_III.1 III.
  25. Quarterly 20th calendar Accounting version L to be day after the provided reporting reference date Preliminary (N) version to be provided Profit and loss account Circular CSSF 05/187 P1.1_III.2 III.
  26. Quarterly 20th calendar Accounting version L to be day after the provided reporting reference date Preliminary (N) and final (D) versions to be provided Staff numbers Circular IML 96/124 S2.9 S 2.9 Quarterly 20th calendar Accounting version L to be day after the provided REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 50/68 Domain Code Domain and Frequency 1st application Latest templates date Versions to be provided remittance date reporting reference date Preliminary (N) version to be provided 3.5 Investment firm groups exempted in accordance with Article 8 IFR In accordance with Article 8 IFR, the CSSF may exempt IFGs from the requirement to be supervised on a consolidated basis. IFG shall submit the following templates to the CSSF: Domain Code Domain and templates Frequency 1st application Latest date remittance date Versions to be provided EU Reporting Group capital test Article 8 of IFR Article 7 of Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 IFG I 11.01 Quarterly I 11.02 30 September Q1: 12 May Accounting version C to 2021 Q2: 11 August be provided I 11.03 Q3: 11 November Q4: 11 February 3.6 Preliminary (N) version to be provided Reporting for threshold monitoring purposes in accordance with Article 55 IFR In accordance with Article 55 IFR, all investment firms which carry out any of the activities referred to in points
(3)and
(6)of Section A of Annex I to Directive 2014/65/EU shall submit the following templates to the CSSF 5: 5 Where an investment firm is part of a group in which one or more other undertakings is an investment firm which carries out any of the activities referred to in points
(3)and
(6)of Section A of Annex I to Directive 2014/65/EU, all such investment firms in the group shall verify the value of their total assets on a monthly basis if the total value of the consolidated assets of the group is equal to or exceeds EUR 5 billion, calculated as an average of the previous 12 months. Such investment firms shall inform each other of their total assets on a monthly basis and report their consolidated total assets to the relevant competent authorities on a quarterly basis. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 51/68 Domain Code Domain and templates Frequency 1st application Latest date remittance date Versions to be provided EU Reporting Reporting for threshold monitoring purposes Article 55 of IFR Draft RTS specifying the obligation to provide information to the relevant competent authorities in order to allow the effective monitoring of the thresholds set out in points (a) and (b) of Article 8a
(1)of Directive 2013/36/EU T_MON I 10.01 Quarterly I 10.02 4. From date of entry into force of RTS on threshold monitoring Accounting version C to Q2: 11 August be provided Q1: 12 May Q3: 11 November Q4: 11 February Preliminary (N) version to be provided Specific instructions The present point provides an overview of the reporting reference and remittance dates (point 4.1) and the applicable accounting versions (point 4.2). 4.1 Reporting reference and remittance dates The Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 specifies the reporting frequency and the reporting remittance dates that apply for the IFR reporting, as set out under the points below. Reporting remittance dates for the IFR reporting are different from those applicable to the reporting areas covered by national provisions. The reporting remittance dates for the national and ad hoc reporting templates are specified under point 2.3 of the present Reporting Handbook and remain, for the time being, unchanged. In accordance with Article 1
(2)of Commission Implementing Regulation (EU) 2021/2284, investment firms or IFGs that have accounting closing dates other than 31 December, as per their articles of association, may formally request an adjustment of the reference date for the submission of the reporting templates. Furthermore, in accordance with Article 2
(3), where an investment firm or IFG has requested such an adjustment of the reference date, the remittance dates may be adjusted accordingly so that the same remittance period from the adjusted reporting reference date is maintained. Investment firms or IFGs that wish to adjust the reference and remittance dates shall submit a formal request to their regular contact person at the CSSF, with ifd@cssf.lu in copy. 4.1.1 CRR IF In accordance with point 2.2.1 of this Reporting Handbook, these instructions will be defined in due course. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 52/68 4.1.2 Class 2 IF Class 2 IF shall submit the reporting templates as specified under point
  1. on the following reference dates:  Monthly reporting: on the last day of each month  Quarterly reporting: 31 March, 30 June, 30 September, 31 December  Semi-annual reporting: 30 June, 31 December  Annual reporting: 31 December 4.1.3 Class 3 IF Class 3 IF shall submit the reporting templates as specified under point
  2. on the following reference dates:  Monthly reporting: on the last day of each month  Quarterly reporting: 31 March, 30 June, 30 September, 31 December  Semi-annual reporting: 30 June, 31 December  Annual reporting: 31 December 4.1.4 Class 2 UPIHC Class 2 UPIHC shall submit the reporting templates as specified under point
  3. on the following reference dates:  Quarterly reporting: 31 March, 30 June, 30 September, 31 December 4.1.5 Class 3 UPIHC Class 3 UPIHC shall submit the reporting templates as specified under point
  4. on the following reference dates:  Quarterly reporting: 31 March, 30 June, 30 September, 31 December  Annual reporting: 31 December 4.1.6 IFG exempted of supervision on a consolidated basis in accordance with Article 8 IFR IFGs that are exempted of supervision on a consolidated basis in accordance with Article 8 IFR shall submit the reporting templates as specified under point
  5. on the following reference dates:  4.2 Quarterly reporting: 31 March, 30 June, 30 September, 31 December Versioning conventions 2 codes shall be used for the versioning of reporting tables, i.e. the “Accounting version” (L/N/S/C) and the “Preliminary/Final version” (N/D). The codification of the “Accounting version” and the “Preliminary/Final version” is captured in the file naming convention, according to which the reporting files are to be communicated to the CSSF (cf. point 5.1). REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 53/68 4.2.1 Accounting version The “Accounting version” codification consolidation levels: 4.2.1.1 is used to identify four different Reporting on an individual basis (for CRR IF and investment firms under IFR) Depending on the applicability of the different templates (cf. point 3.1), investment firms established under Luxembourg law with foreign branches submit the requested information in (up to three) distinct accounting versions, using the following codes to distinguish the files for the purposes of the data transmission:  Code L: reporting on an individual level, excluding foreign branches of Luxembourg based investment firms  Code N: reporting on an individual level, including the information related to the investment firms incorporated under Luxembourg law (head office) including its foreign branches, after elimination of reciprocal transactions and outstanding balances between the head office and its branches  Code S: information for each branch separately Investment firms incorporated under Luxembourg law without branches, Luxembourg based branches of non-EU institutions and Luxembourg based branches of EU investment firms, shall submit the reporting requirements on an individual level, in one single version, using only the code L. 4.2.1.2 Reporting of CRR IF on a (sub-) consolidated basis In accordance with point 2.2.1 of this Reporting Handbook, these instructions will be defined in due course. 4.2.1.3 Reporting of IFR IF on a consolidated basis Investment firms under IFR, which are subject to supervision on a consolidated basis in accordance with Article 7 IFR are subject to reporting requirements on an individual basis and shall submit the versions as specified under point 4.2.1.
  6. In addition, in the context of their reporting requirements on a consolidated basis, they shall submit reporting tables using the code C. The C-version shall include the information related to the investment firms under IFR incorporated under Luxembourg law including those of its subsidiaries and/or participating interests included in the scope of prudential consolidation and, where applicable, the information related to the branches of the entities comprised in the scope of consolidation, after elimination of reciprocal transactions and outstanding balances between the entities comprised in the scope of consolidation. 4.2.1.4 Reporting of UPIHC UPIHC which are subject to supervision on a consolidated basis in accordance with Article 7 IFR are subject to reporting requirements on a consolidated basis and shall submit EU reporting tables on a consolidated basis using the code C and national reporting tables on a consolidated basis using the code N. These reporting tables shall include the information related to the UPIHC on a consolidated basis, i.e. as if that UPIHC, together with all the undertakings of the investment firm group that fall under REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 54/68 the scope of prudential consolidation and after elimination of reciprocal transactions and outstanding balances, constitutes a single investment firm. In addition, in the context of their national reporting requirements on an individual basis, they shall submit the national reporting tables on an individual level using the code L. 4.2.1.5 Reporting of IFGs exempted of supervision on a consolidated basis in accordance with Article 8 IFR Investment Firm Groups (IFGs), which are benefiting from the exemption granted by the CSSF according to Article 8 IFR, shall submit the reporting requirements as specified under point 3.3, using the code C. 4.2.2 Preliminary/Final version The code final version is used to distinguish reporting tables carrying audited figures (final versions) from tables carrying non-audited figures (preliminary versions). The final version of the reporting of financial information refers to the accounting yearend figures as audited by the external auditor. 4.2.2.1 National reporting All national reporting templates referring to financial information (financial situation (table I.) and profit and loss account (table III.2.)) have to be submitted in preliminary versions (the code preliminary version bearing the value ‘N’). In addition to these preliminary figures of accounting versions L/S/N (as applicable according to point 4.2.1), investment firms shall submit annually a final version of accounting versions L /N as applicable, referring to the closing date of the financial year. Investment firms shall communicate these figures one month after the ordinary general meeting that approved the annual financial statements (i.e. on 31 July at the latest for investment firms having their closing date as at 31 December). For the final version, the code final version bears the value ‘D’. 4.2.2.2 EU reporting The IFR reporting has to be submitted in preliminary version (the code preliminary version bearing the value ‘N’). In addition to these preliminary figures of accounting version N (as applicable according to point 4.2.1), investment firms shall submit annually a final version of accounting version N, referring to the closing date of the financial year. Investment firms shall communicate these figures one month after the ordinary general meeting that approved the annual financial statements (i.e. on 31 July at the latest for investment firms having their closing date as at 31 December). For reasons of completeness and coherence, the requirement to submit a final version applies to all IFR reporting templates, including tables I 06.01 to I 09.
  7. Please note that the CSSF may not accept partial submissions of the final version of the IFR reporting as these would lead to a rejection of the prudential reporting at the level of the European Banking Authority. For the final version, the code final version bears the value ‘D’. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 55/68 Where a class 3 IF which has accounting closing dates other than 31 December and which has requested an adjustment of the reporting reference and remittance dates, it shall submit all IFR reporting templates in preliminary version as at 31 December, in addition to the preliminary and final version of the IFR reporting templates as at the adjusted reference date, i.e. the actual accounting closing date.
  8. Reporting format and technical specifications 5.1 File format and file naming convention 5.1.1 Reporting areas governed by Regulation (EU) 2019/2033 Data points covered by EU Regulations shall be reported in the XBRL (eXtensible Business Reporting Language) format. The XBRL taxonomies to be used for reporting purposes have been published by the EBA (European Banking Authority) under the following address: EBA reporting frameworks | European Banking Authority (europa.eu) The applicability is given here: REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 56/68 Owner Version Applicability Status EBA V3.2 From date of entry Final into force of RTS on threshold monitoring (THSMNT) URL Reporting framework 3.2 | European Banking Authority 2023-06 (CIFCL3, SIFCL3, IFGRTX) EBA V3.3 From 2023-12, Final official applicability of V 3.3 for intermediate EU parent undertakings (IPU) threshold. Reporting framework 3.3 | European Banking Authority (europa.eu) EBA V4.0 From 2025-03, official applicability of V 4.0 for CIFCL2 and SIFCL
  9. Final Reporting framework 4.0 | European Banking Authority EBA V4.2 From 2026-03, Final official applicability of V 4.2 for CIFCL2, SIFCL2, CIFCL3 and SIFCL
  10. From 2026-12 for intermediate EU parent undertakings (IPU) threshold. Reporting framework 4.2 | European Banking Authority Unless specified otherwise under the present point, all XBRL instances to be sent to CSSF have to be fully compliant with the XBRL format defined by the EBA: up to reference period 2026-02 with the XBRL-XML format, from 2026-03 with the XBRL-CSV format.The following “file naming conventions” and “entry points” apply: REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 57/68 Report name File naming convention Version Data domains Entry point IPU “IFR” V4.2 SIPU ipu.json CIFCL2 “IFR” V4.2 OWN_FUNDS_IF if_class2.json THRESHOLDS KFACTORS KFACTORS_COREP CONC_RISKS LIQUIDITY SIFCL2 “IFR” V4.2 OWN_FUNDS_IF if_class2.json THRESHOLDS KFACTORS KFACTORS_COREP CONC_RISKS LIQUIDITY CIFCL3 “IFR” V4.2 OWN_FUNDS_IF if_class3.json THRESHOLDS LIQUIDITY SIFCL3 “IFR” V4.2 OWN_FUNDS_IF if_class3.json THRESHOLDS LIQUIDITY IFGRTX “IFR” From V4.2 IFG if_grouptest.json THSMNT “IFR” From V4.2 T_MON if_tm.json If prior versions to V4.2 are to be (re)submitted, the entry-point to use will be the corresponding .xsd entry-point. XBRL reporting takes place via .zip archives. The mandatory file naming convention for .zip files is specified below: Format: TYRDIR-ENNNNNNNN-YYYY-MM-TTTTTT-C-D.ext REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 58/68 Code Meaning Structure Authorised value TYR Reporting type Char
(3)‘IFR’ constant DIR Direction Char
(3)‘REP’ for Report → file sent to the CSSF E Reporting entity Char
(1)‘P’ (Investment firms) NNNNNNNN Identification number Number
(8)YYYY Year Number
(4)MM Month Number
(2)01…12 TTTTTT Table Char
(6)CIFCL2 (EBA V4.0 module if_class2) 00000001…99999999 SIFCL2 (EBA V4.0 module if_class2) CIFCL3 (EBA V3.2 module if_class3) SIFCL3 (EBA V3.2 module if_class3) IFGRTX (EBA V3.1 module if_grouptest) THSMNT (EBA V3.2 module if_tm) IPUXXX (EBA V3.3) C Accounting version Char
(1)‘L’, ‘N’, ‘C’ D Final version Char
(1)‘N’: non-definitive version ‘D’: definitive version .ext Extension Char
(5)For ‘REP’ files: ‘.zip’ The same naming convention will apply for - the .xbrl instance included in the zip file in case of a (re)submission of an XBRL file for a taxonomy prior to V4.2: TYRDIR-ENNNNNNNN-YYYY-MM-TTTTTT-C-D.xbrl - (file) the main (and only) folder in an XBRL-CSV instance included in the zip file in case of submission submission of an XBRL-CSV report from taxonomy version V4.2: TYRDIR-ENNNNNNNN-YYYY-MM-TTTTTT-C-D (folder) The folder in an XBRL-CSV instance will then contain the usual XBRL-CSV structures as defined by xbrl.org: REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 59/68 REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 60/68 Examples: .ZIP Instances IFRREP-P00000999-2025-09- IFRREP-P00000999-2025-09-CIFCL2-C-N.xbrl CIFCL2-C-N.zip (file) IFRREP-P00000999-2025-12- IFRREP-P00000999-2025-12-SIFCL3-L-N.xbrl SIFCL3-L-N.zip (file) REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 61/68 5.2 IFRREP-P00000999-2025-12- IFRREP-P00000999-2025-12-IFGRTX-C-N.xbrl IFGRTX-C-N.zip (file) IFRREP-P00000999-2026-12- IFRREP-P00000999-2026-03-CIFCL2-C-N CIFCL2-C-N.zip (folder) IFRREP-P00000999-2025-12- IFRREP-P00000999-2026-03-SIFCL3-L-N SIFCL3-L-N.zip (folder) Data transmission and security envelope 5.2.1 Reporting areas governed by Regulation (EU) 2019/2033 5.2.1.1 Means of communication XBRL report submission The entities in scope of the XBRL reports may submit the report through the following means: - A solution based on the submission of a structured file through S3 (“simple storage service”) protocol (for IPU and IFR reporting) ; - An online solution through dedicated eDesk procedures; 5.2.1.2 E-Desk transmission channel All reports governed by Regulation (EU) 2019/2033 can be communicated to the CSSF through the “Investment firms reporting” module in the eDesk portal (https://edesk.apps.cssf.lu/ifr/edesk-ifr). The person in charge of submitting the reports is required to have an eDesk account (available with a LuxTrust authentication) and has to be linked to the Investment firm entity for that purpose. Further details can be found in the “Authentication and user account management” (User guide) from the dedicated section of the CSSF eDesk portal homepage: https://edesk.apps.cssf.lu/edesk-dashboard/dashboard/getstarted The main functionalities offered by the “Investment firms reporting” module are:  Sending of the reportings along with technical controls to check compliance with format and naming convention before submission  Follow-up of the reportings submitted through a dedicated dashboard  Reception and consultation of reportings feedbacks REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 62/68 5.2.1.3 S3 system submission 5.2.1.3.1 About the S3 6 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/ 5.2.1.3.2 Reporting submission The ZIP file MUST be uploaded to the “submission” folder in S
  1. 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.xbrl-csv format files. The responsibility 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. As mentioned, each submission will create a new report. Those reports are available for consultation in the dashboard. 5.2.1.3.3 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. 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). 5.2.1.4 Security The first security level is the LuxTrust authentication and the entity link principle that are described in the “Authentication and user account management” (User guide). 6 Note that S3 simply refers to the protocol for managing object storage and not to any service provided by commercial cloud providers. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 63/68 5.2.2 Reporting areas governed by national provisions 5.2.2.1 Transmission channel All structured reports for areas governed by national provisions (P1.1, P2.*) shall be communicated to the CSSF through the relevant communication means pursuant to Circular CSSF 23/833 (https://www.cssf.lu/en/Document/circular-cssf-23-833/). Further details regarding the transmission of reports via external channels (i.a. relevant for national reporting) are available through dedicated page on CSSF website: https://www.cssf.lu/en/file-transport-and-data-protection/ The applicable naming convention is PSFREP as defined under https://www.cssf.lu/en/Document/methods-of-transmitting-reports-via-externalchannels-naming-convention/ 5.3 Requirements regarding XBRL instances 5.3.1 Reporting areas governed by Regulation (EU) 2019/2033 The present point describes the main technical requirements that XBRL instances sent to the CSSF must fulfil. 5.3.1.1 EBA XBRL Filing Rules Unless otherwise stated in the present document, all instances must be fully compatible with the applicable version of the EBA document “Filing Rules” that is part of the EBA taxonomy documentation. The EBA XBRL filing rules can be downloaded on the same page as the corresponding taxonomy version: EBA reporting frameworks | European Banking Authority (europa.eu) Caveat: Some of the rules are marked “MUST”, others are marked “SHOULD”. CSSF will usually not generate errors for the “SHOULD” rules, e.g. 2.6, 2.7, 2.21, 2.22, 2.23, 3.4, 3.5 5.3.1.2 Instance coverage All CSSF instances cover a single set of data related to       one single reporting entity one single reporting period one single unit (capital currency of the reporting entity) one single audit status (for the codes, see chapters “Preliminary and final versions”) one single Consolidation status (for the codes, see chapters “Reporting on an individual basis” and “Reporting on a consolidated basis”) if applicable, one single sub-report type REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 64/68 5.3.1.3 No partial reports In full alignment with the EBA approaches, CSSF does NOT allow reports with partial information. There is no possibility to update submitted reports, only complete reports containing the full set of data to be reported will be accepted (any new instance will completely replace all prior sendings of the same report). 5.3.1.4 Scheme and code The following schemes and code formats are to be used within the XBRL instance, as this is the approach as of EBA Filing rules v4.4 and later:   the CSSF file naming convention shall use the CSSF code inside the XBRL instance, a single code is to be used as follows Version 3.2: Order Code Scheme Code format Entity type 1 LEI https://eurofiling.i Normal LEI code officially assigned Investment firm combined with the following constant nfo/eu/rs strings and separated by a dot Examples: “IND” for individual report 222100FNHM7E8CVM “CON” for consolidated report 4L16.IND 222100FNHM7E8CVM 4L16.CON 2 LIQ https://eurofiling.i <PARENT_LEI>.CRDLIQSUBGRP Liquidity Subgroup nfo/eu/rs The LEI code of the subgroup parent Example: combined with constant string 222100FNHM7E8CVM “CRDLIQSUBGRP” and separated by 4L
  2. CRDLIQSUBGRP a dot 3 CSSF https://eurofiling.i LUPnnnnn for IFs For future use or in nfo/eu/rs case none of the above resp. in general combined with applies constant string and separated by a dot: - “IND” for individual report “CON” for consolidated report Examples: LUP00999.IND LUEnnnnn as being composed of the LUP00999.CON constant string ‘LU’, an adequate CSSF entity type E (a capital character from A to Z) and nnnnn as a five digit CSSF entity code Version 4.0: Order Code Scheme Code format 1 LEI https://eurofiling.i Normal LEI code officially assigned Investment firm combined with the following constant nfo/eu/rs strings and separated by a dot Examples: “IND” for individual report REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 Entity type 65/68 - “CON” for consolidated report 222100FNHM7E8CVM4 L16.IND 222100FNHM7E8CVM4 L16.CON 2 LIQ https://eurofiling.i <PARENT_LEI>.CRDLIQSUBGRP Liquidity Subgroup nfo/eu/rs The LEI code of the subgroup parent Example: combined with constant string 222100FNHM7E8CVM4 “CRDLIQSUBGRP” and separated by L
  3. CRDLIQSUBGRP a dot 3 CSSF https://eurofiling.i LUPnnnnn for IFs For future use or in nfo/eu/rs case none of the above resp. in general combined with applies constant string and separated by a dot: - “IND” for individual report Examples: - “CON” for consolidated report LUP00999.IND LUEnnnnn as being composed of the LUP00999.CON constant string ‘LU’, an adequate CSSF entity type E (a capital character from A to Z) and nnnnn as a five digit CSSF entity code The CSSF will make sure that instances sent by branches or liquidity subgroups that respect the above indications will not be rejected because of an EFR 2.8 error. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 66/68
  4. Testing with CSSF 6.1 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.
  5. Contact information In case of questions related to prudential reporting requirements, please contact ifd@cssf.lu. For any technical question, please contact ifreport@cssf.lu. REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 67/68 Commission de Surveillance du Secteur Financier 283, route d’Arlon L-2991 Luxembourg (+352) 26 25 1-1 direction@cssf.lu www.cssf.lu REPORTING HANDBOOK FOR INVESTMENT FIRMS Version of 31 March 2026 68/68

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