UCIs/IFMs: self-assessment questionnaire, separate report and AML/CFT external report for 2023

On 22 December 2021, the CSSF published Circulars 21/788, 21/789 and 21/790 which introduced new reports to be filed on an annual basis by IFMs and UCIs for prudential and AML/CFT purposes.

On 15 November 2023, the CSSF published a new Communication to inform IFMs and UCIs that (i) as from 15 November 2023, the new reports for IFMs and UCIs with a financial year-end 31 December 2023 and 31 January 2024, are available in the CSSF CISERO module and (ii) the reports for the financial years ending after 31 January 2024 will be made available three months before the respective year-end.

The CSSF highlights the following elements concerning the new versions of the reports:

  • Only limited updates have been carried out. The main aim of these updates is to clarify certain questions and to complement, in view of the applicable regulatory requirements, certain topics of the reports.
  • A short AML/CFT section has been added in the Separate Report for UCIs that fall under the scope of CSSF Circular 21/790 and which have designated an IFM outside of Luxembourg.