Instruction No. 2020-I-10 on the reporting of prudential financial information related to exposures subject to measures applied in response to the COVID-19 crisis

CONSOLIDATED INSTRUCTION
PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2020-I-10 on the reporting of prudential financial information related to exposures subject to measures applied in response to the COVID-19 crisis, as amended by Instruction No. 2022-I-08

The Prudential Control and Resolution Authority, Having regard to the Monetary and Financial Code, in particular Articles L. 612-2 and L.612-24; Having regard to Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012; Having regard to Regulation (EU) No 2015/534 of the European Central Bank of 17 March 2015 concerning the reporting of prudential financial information (ECB/2015/13); Having regard to Implementing Regulation (EU) No 2021/451 defining implementing technical standards regarding prudential information to be provided by institutions, in accordance with Regulation (EU) No 575/2013 of the European Parliament and of the Council; Having regard to the European Banking Authority (EBA) guidelines on data collection (reporting) and publications regarding exposures subject to measures applied in response to the COVID-19 crisis (EBA/GL/2020/07); Having regard to Instruction No. 2015-I-19 on the electronic signature of documents transmitted electronically to the ACPR, as amended by Instruction No. 2017-I-13 of 26 June 2017; Having regard to the opinion of the Prudential Affairs Advisory Commission of 24 March 2022, DECIDES

Article 1:
a) Significant groups, including the obligations incumbent upon them on behalf of their subsidiaries established in a non-participating Member State or a third country, and significant entities, as defined in points (a), (b), (c) and (d) of the first paragraph of Article 1 of Regulation (EU) 2015/534 cited above, are required to submit to the General Secretariat of the Prudential Control and Resolution Authority prudential information as defined by this Instruction. b) Less significant groups and entities subject to prudential supervision, as defined in points (e), (f) and (g) of the first paragraph of Article 1 of Regulation (EU) 2015/534, are required to submit to the General Secretariat of the Prudential Control and Resolution Authority prudential information as defined in Article 2 of this Instruction.

The scope thus defined applies at the individual consolidated and sub-consolidated level and does not apply at the branch level.

Article 2:
a) The significant groups and significant entities referred to in Article 1(a) must transmit to the General Secretariat of the Prudential Control and Resolution Authority the full set of prudential information defined in the annex to the European Banking Authority (EBA) guidelines on data collection regarding exposures subject to measures applied in response to the COVID-19 crisis (EBA/GL/2020/07). This information is compiled in the annex to this Instruction. b) The less significant groups and entities referred to in Article 1(b) above are required to submit to the General Secretariat of the Prudential Control and Resolution Authority the portion of the prudential information referred to in Article 2(a) of this Article, as defined below:

• F 91.05 Information on new loans and advances issued that are subject to public guarantee schemes applied due to the COVID-19 pandemic.

Article 3:
The quantitative information defined in Article 2 is communicated to the ACPR via a dedicated input form filled in on the Banque de France's "OneGate" portal, accessible at the following address: https://onegate.banque-france.fr. This form is electronically signed in accordance with Instruction No. 2015-I-19 cited above. The entities mentioned in Article 1 submit to the Prudential Control and Resolution Authority the quantitative information defined in Article 2 of this Instruction, according to the following procedures:

• by electronic transmission, using an Excel spreadsheet format, for submissions made under the June 2020 decree;
• by electronic transmission using the XBRL (eXtensible Business Reporting Language) format, for submissions made under subsequent decrees.

Article 4:
This Instruction enters into application the day following its publication.
Done in Paris, on 15 July 2020

The Designated President,
[Sylvie GOULARD]