Line4

Search line4.ai

In forceBanks and investment firms (Class 1): financial statements (national)Last checked 13 November 2026

Local financial reporting (FINREP Local)

A regulatory return listed by the Financial Market Authority Liechtenstein (FMA), Liechtenstein.

A national financial reporting return for banks that do not report under IFRS (or do, but file this alongside IFRS FINREP): balance sheet, income statement, off-balance-sheet items, outsourcing partners, assets under management and the top five income sources. Source

The facts

Who files
Banks and finance companies that report on local GAAP; some templates (assets under management, outsourcing partners) are filed even where IFRS FINREP is also filed. Source
How often
Balance sheet, income statement and off-balance-sheet templates: quarterly. Provisions for general banking risks and open derivatives: half-yearly. Assets under management, EEA information, top five income sources, outsourcing partners: annual. Source
Deadline
60 days after the reference date, plus a final version by the end of April of the following year. Source
Format
XML. Submitted through e-Service using FMA-published XML templates. Source
How it is filed
Filing route recorded for the FMA: e-Service. See how firms file with the FMA.
Status
In force
Legal basis
Group
Banks and investment firms (Class 1): financial statements (national)

Templates (9)

The tables and forms inside the return. Plain name first, the FMA's code in brackets.

  • Bilanz (balance sheet) (001)
  • Erfolgsrechnung (income statement) (002)
  • Ausserbilanz und übrige Angaben (off-balance-sheet items and other data) (003)
  • Rückstellungen/Reserven für allgemeine Bankrisiken (provisions/reserves for general banking risks) (004)
  • Offene Derivate Finanzinstrumente I & II (open derivative financial instruments) (005A/005B)
  • Aufgliederung der verwalteten Vermögen (breakdown of assets under management) (006, K_001)
  • Angaben in Zusammenhang mit dem EWR (EEA-related information) (007)
  • Erhebung der 5 wichtigsten Ertragsquellen (survey of the five main income sources) (008)
  • Erhebung der Outsourcingpartner (survey of outsourcing partners) (009)

Templates and codes are the FMA's own, from the Local FINREP XML templates and explanatory notes. Source

Validation rules

No published validation rules were found for this return. Not stated on the pages checked. Source

Public data

No published data from this return was found. No data from this return published by the FMA was found on the pages checked. Source

Official documents (6)

The FMA's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • Meldekalender der Banken und Wertpapierfirmen (Stand Juni 2025)

    List of returns · XLSX · 155.0 KB · June 2025

    FMA service document, provided without warranty; lists every periodic and event-driven return for banks and investment firms with legal basis, frequency, reference date, deadline and format.

    SHA-256 094f8c0a47cashow in full094f8c0a47ca403e0cfcdbc811dc10e8439078e069cb101f18da093002db388a
  • Erläuterungen zu den Local FINREP (Juni 2025)

    Instructions · PDF · 152.9 KB · June 2025

    SHA-256 ca972bd2b08dshow in fullca972bd2b08d94113735a2638fd211d104e8aa9744746cb9c7729ebac0cc8f5b
  • Local FINREP: XML-Vorlagen

    Template · ZIP · 218.2 KB · 26 August 2025

    SHA-256 e8835f29be57show in fulle8835f29be57bd86dc63290a3ba1c3cf919aed8c5148faaf74db511473247a30
  • Local FINREP AuM konsolidiert

    Template · XLSX · 47.8 KB · 27 August 2025

    SHA-256 0b3ffe282b06show in full0b3ffe282b064881a71fed2c2115a1cfe7687df354b5937e178449fa91cb5471
  • Local FINREP Einzelbasis (2025)

    Template · XLSX · 126.3 KB · 26 August 2025

    SHA-256 9bf138943860show in full9bf1389438605f374e7fb56a51ebad7a82411009c20930d90fd1e89de6846b1b
  • Local FINREP konsolidiert (2025)

    Template · XLSX · 125.7 KB · 27 August 2025

    SHA-256 b58cfe5129b8show in fullb58cfe5129b8bc092ade11db3e71f44f054614ec2596ba2e0ba37bbb8eecce4b

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see FMA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Source: Financial Market Authority Liechtenstein (FMA), https://www.fma-li.li. Documents are linked on the regulator's own site, not hosted here. The plain-English summaries are Line4's own; the FMA does not endorse this library.

Last checked 13 November 2026.