On 1 December 2023, the CSSF published Circular 23/846 on the application of the ESMA Guidelines for reporting under EMIR published on 23 October 2023 (ESMA74-362-2281 – "Guidelines") confirming that the CSSF has integrated the Guidelines into its administrative practice and regulatory approach with a view to promoting supervisory convergence in this field at European level.
The Guidelines apply as from 29 April 2024 in the context of the entry into force of the EMIR Refit Reporting Technical Standards1 and fulfil several purposes with regard to the harmonisation and standardisation of reporting under EMIR.
Footnote
1 Commission Delegated Regulation (EU) No 2022/1855 of 10
June 2022.
Commission Implementing Regulation (EU) No 2022/1860 of 10 June
2022.
Commission Delegated Regulation (EU) No 2022/1858 of 10 June
2022.
Commission Delegated Regulation (EU) No 151/2013 of 19 December
2012 as amended by Commission Delegated Regulation (EU)
2022/1856.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
