The importance of supervisory transparency and accountability is stressed by the Basel Committee on Banking Supervision and by the European Banking Legislation (Directive 2013/36/EU and Regulation (EU) No 575/2013). The main purpose of supervisory disclosure is to provide stakeholders easy access to information, give a comprehensive overview of supervisory and regulatory framework in Europe and enable a meaningful comparison of the approaches adopted by the competent supervisory authorities in the different Member States.
巴塞尔银行监管委员会和欧洲银行立法(第 2013/36/EU 号指令和第 575/2013 号条例(欧盟))都强调了监管透明度和问责制的重要性。监管披露的主要目的是为利益相关者提供获取信息的便利,全面介绍欧洲的监管框架,并对不同成员国的主管监管机构所采用的方法进行有意义的比较。

The European Banking Authority (EBA) therefore developed a supervisory disclosure framework that consists of a standardised set of tables of information. The competent authorities fill in these tables which are published on their individual homepages in order to provide the exhaustive and detailed information required by the EU banking legislation. The EBA website serves as a centralised electronic repository and allows for quick and easy comparison of the relevant information.

It should be noted that the European Central Bank (ECB), as the competent authority for the prudential supervision of Significant Institutions under the Single Supervisory Mechanism (SSM) as from November 2014 publishes in this capacity the requested information since the 2015 supervisory disclosure exercise. The exercise of options and discretions by the ECB is laid down in its Regulation (EU) 2016/445 of 14 March 2016 and in its Guide on options and discretions available in Union law. The ECB exercises national discretions in accordance with national Law.
应当指出的是,欧洲中央银行(ECB)作为单一监管机制(SSM)下对重要机构进行审慎监管的主管机构,自 2014 年 11 月起以该身份公布自 2015 年监管披露活动以来所要求的信息。欧洲央行行使选择权和自由裁量权的规定载于其 2016 年 3 月 14 日第 2016/445 号条例(欧盟)及其关于欧盟法律中可用选择权和自由裁量权的指南中。欧洲中央银行根据国家法律行使国家自由裁量权。

In this section, the CSSF publishes and gives access to information regarding Less Significant Institutions for the supervision of which it is directly responsible as well as for third country branches and CRR investment firms.

This information covers:

  • the texts of laws, regulations, administrative rules and general guidance adopted in the field of prudential regulation and supervision in Luxembourg;
  • the options and national discretions available in EU banking legislation;
  • the general criteria and methodologies used nationally in the Supervisory Review and Evaluation Process (SREP); and
  • the aggregate statistical data on key aspects of the implementation of the prudential framework in Luxembourg.

Rules and guidance 规则和指导

1. Luxembourg laws and regulations adopting the provisions of Directive 2013/36/EU and Regulation (EU) No 575/2013. These texts outline the primary supervisory requirements for supervised credit institutions, third country branches and CRR investment firms.

2. Administrative rules 2.行政规则
There is a variety of definitions of administrative rules. For the purpose of supervisory disclosure they are understood as instructions to supervised entities to fulfil certain legislative and regulatory requirements.

3. General guidance includes explicit disclosure requirements from Directive 2013/36/EU and explanations deemed necessary to set out how the rules should be applied by institutions. Additionally, such guidance can cover any other relevant information that competent authorities may wish to release to enhance the understanding of the capital adequacy framework.

Options and national discretions

Directive 2013/36/EU, Regulation (EU) No 575/2013, and LCR Delegated Regulation LCR (EU) 2015/61 contain a large number of options and national discretions which may be applied on the basis of certain circumstances.
第 2013/36/EU 号指令、第 575/2013 号条例(欧盟)和 LCR 授权条例 LCR (EU) 2015/61 中包含大量选项和国家自由裁量权,可根据某些情况加以应用。

The exercise of options and national discretions for less significant credit institutions is governed by the Law on the Financial Sector, the CSSF Regulation N° 18-03 as well as the ECB Recommendation of 4 April 2017 (ECB/2017/10).
金融部门法》、CSSF 第 18-03 号条例以及欧洲央行 2017 年 4 月 4 日的建议(ECB/2017/10)对不太重要的信贷机构行使选择权和国家自由裁量权做出了规定。

Supervisory review 监督审查

This section includes an overview of general criteria and methodologies of the SREP as well as of the approach of the CSSF to review and evaluate the ICAAP and ILAAP of Less Significant Institutions (LSIs).
本节概述了次区域评估方案的一般标准和方法,以及 CSSF 审查和评估 "重要性较低机构"(LSI)的 "综合分析和行动计划"(ICAAP)和 "综合全面评估和行动计划"(ILAAP)的方法。

Aggregate statistical data

This section includes aggregate statistical data on key aspects of the implementation of the prudential framework in Luxembourg. The disclosure includes national statistical data on the financial sector, credit risk, operational risk, market risk, waivers and on supervisory measures and administrative penalties for Less Significant Institutions, third country branches and CRR investment firms.
本节包括卢森堡实施审慎监管框架主要方面的综合统计数据。披露内容包括有关金融部门、信用风险、操作风险、市场风险、豁免以及对次要机构、第三国分支机构和 CRR 投资公司的监管措施和行政处罚的国家统计数据。

Data on national financial sector

Data on credit risk

Data on market risk

Data on operational risk

Data on supervisory measures and administrative penalites

Data on waivers 特例数据

Aggregate statistical data (archives)

All archived aggregate statistical data can be found in the Regulatory framework section.

Documentation 文件