Insights
News and articles on EU fintech topics — licensing, AML, payments, reporting for operators.
Reference date vs remittance date — the two clocks
Reference date vs remittance date in supervisory reporting: what each fixes, the AnaCredit reference period, and why restatements follow the reference date.
Validation rule — why your submission was rejected
Validation rules in supervisory reporting: what they test, why they change on a quarterly cycle, and the difference between blocking and non-blocking…
Data point model — the layer everyone skips
The data point model in supervisory reporting: what a DPM contains, why a cell is a combination of dimensions, and how to…
XBRL taxonomy — what it is and why filings fail
XBRL taxonomy in supervisory reporting: what a taxonomy fixes, how it relates to the data point model, and the version mismatches that…
Supervisory reporting — the anatomy of a return
Supervisory reporting explained: how a return is built from a framework release, why statistical and prudential reporting differ, and what a release…
Reporting agent — who actually owes the return
Reporting agent in EU statistical reporting: the AnaCredit definition, how it differs from the observed agent, and why foreign branches report separately.
Reliance vs outsourcing — two different AML routes
Reliance vs outsourcing under AMLR: Articles 48-49 against Article 18, the six tasks you can never outsource, and the five-working-day information rule.
Correspondent relationship — the five extra duties
Correspondent relationships under AMLR Articles 36 to 39: the five enhanced measures, payable-through accounts, and the shell institution prohibition.
Customer risk profile — the decision you cannot delegate
The customer risk profile in EU AML law: what it is for, how it drives monitoring and refresh cycles, and why the…
Designated payment system — what designation means
Designated payment system under Directive 98/26/EC: the three-participant test, ESMA notification, who counts as an institution, and the PSD2 carve-out.