Instruction No. 2025-I-13 on the transmission to the ACPR of accounting, prudential, and other information (Banking Sector) replacing Instruction No. 2017-I-24

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2025-I-13 on the transmission to the Prudential Control and Resolution Authority of accounting, prudential, and other documents (Banking Sector) replacing Instruction No. 2017-I-24 of December 21, 2017

The Prudential Control and Resolution Authority (ACPR), Having regard to Council Regulation (EU) No 1024/2013 of October 15, 2013 conferring specific tasks upon the European Central Bank concerning policies relating to the prudential supervision of credit institutions; Having regard to Standard-setting Authority Regulation No 2014-07 of November 26, 2014 relating to the accounts of companies in the banking sector; Having regard to the Monetary and Financial Code, in particular Articles L. 612-2 and L. 612-24; Having regard to the Commercial Code; Having regard to the Order of November 3, 2014 relating to internal control of companies in the banking, payment services, and investment services sectors subject to the supervision of the Prudential Control and Resolution Authority; Having regard to Instruction No. 2025-I-04 of May 22, 2025 replacing Instruction No. 2015-I-09 relating to the electronic signature of documents transmitted electronically to the ACPR; Having regard to Instruction No. 2023-I-15 of October 23, 2023 repealing and replacing Instruction No. 2021-I-03 of March 11, 2021 relating to the implementation of the unified reporting of banks and similar entities (RUBA); Having regard to the opinion of the Prudential Affairs Consultative Committee of June 5, 2025, DECIDES

Article 1 This instruction applies to the following establishments and companies, hereinafter referred to as "subject establishments": 1° Credit institutions referred to in I of Article L. 511-1 of the Monetary and Financial Code; 2° Financing companies referred to in II of Article L. 511-1 of the Monetary and Financial Code; 3° Central bodies referred to in Article L. 511-30 of the Monetary and Financial Code; 4° Investment firms referred to in Article L. 531-4 of the Monetary and Financial Code; 5° Legal entities that are members of clearing houses referred to in 3 and 4 of Article L. 440-2 of the Monetary and Financial Code; 6° Legal entities authorized to exercise activities of custody or administration of financial instruments referred to in 4 and 5 of Article L. 542-1 of the Monetary and Financial Code; 7° Payment institutions and account information service providers referred to in Article L. 522-1 of the Monetary and Financial Code; 8° Electronic money institutions referred to in Article L. 526-1 of the Monetary and Financial Code; 9° Financial holding companies and parent companies of financing companies referred to in Article L. 517-1 of the Monetary and Financial Code; 10° Investment holding companies referred to in Article L. 517-4-3 of the Monetary and Financial Code; 11° Token issuers referring to one or more assets referred to in Article L. 553-1 of the Monetary and Financial Code.

Article 2 Subject establishments communicate to the ACPR the information that must appear in the report on internal control, established in application of Articles 258 to 264 of the Order of November 3, 2014 relating to internal control of companies in the banking, payment services, and investment services sectors subject to the supervision of the Prudential Control and Resolution Authority. Subject establishments referred to in 4° of Article 1 also communicate to the ACPR, once a year, the information that must appear in the report on the Internal Capital Adequacy Assessment Process (ICAAP), in application of Article L. 533-2-2 of the Monetary and Financial Code and paragraphs 11, 121 to 132 of the EBA SREP Guidelines applicable to investment firms: "Guidelines on common procedures and methodologies for the supervisory review and evaluation process (SREP) under Directive (EU) 2019/2034".

Article 3 Subject establishments, with the exception of establishments referred to in 7°, 8°, 9°, 10°, and 11° of Article 1, communicate to the ACPR the information relating to remuneration policies and practices, established in application of Article 266 of the Order of November 3, 2014 relating to internal control of companies in the banking, payment services, and investment services sectors subject to the supervision of the Prudential Control and Resolution Authority.

Article 4 Subject establishments, with the exception of establishments referred to in 9° and 10° of Article 1, communicate to the ACPR, on a quarterly basis, the minutes of the deliberations of the board of directors, supervisory board, or any other body exercising equivalent supervisory functions, as well as any document examined in this context, in accordance with Articles 251 and 253 of the Order of November 3, 2014 relating to internal control of companies in the banking, payment services, and investment services sectors subject to the supervision of the Prudential Control and Resolution Authority.

Article 5 Subject establishments, with the exception of account information service providers referred to in 7° of Article 1, communicate to the ACPR, from the approval of the accounts by the deliberative body:

• The report of the board of directors or management board established in application of Articles L. 225-100 and L. 232-1 of the Commercial Code and, where applicable, the observations of the supervisory board on this report and on the accounts of the financial year in application of Article L. 225-68 of the Commercial Code, and equivalent documents to the aforementioned report for subject establishments constituted under a form other than a public limited company;
• The report on the annual and consolidated accounts of the statutory auditors provided for in Article L. 823-9 of the Commercial Code;
• The special report of the statutory auditors on all regulated agreements, as provided for in Articles L. 225-40 and L. 225-88 of the Commercial Code and Articles L. 511-39, L. 522-19, L. 526-39, and L. 533-5 of the Monetary and Financial Code or, for subject establishments that have the status of a simplified joint-stock company with a single shareholder, the mention made in the register of decisions on regulated agreements in application of the last paragraph of Article L. 227-10 of the Commercial Code. Subject establishments communicate to the ACPR, from the approval of the accounts by the deliberative body, the minutes of the general meeting of shareholders, members, partners, or the body that replaces them in other cases, including the resolutions adopted by it. Subject establishments referred to in 4° of Article 1, other than those that do not hold funds for their clients, and those referred to in 5° and 6° of Article 1, which are subject to the provisions of the Order of September 6, 2017 relating to the segregation of client funds of investment firms, also communicate to the ACPR, once a year, information relating to client funds as well as a report from the statutory auditors on the adequacy of the measures taken, in application of the aforementioned Order. Subject establishments, with the exception of those referred to in 7°, 8°, and 11° of Article 1, furthermore send financial information concerning natural and legal persons holding at least 10% of their capital, as well as partners when they are constituted as a general partnership or limited partners when they are constituted as a limited partnership, in accordance with the provisions of the Order of December 4, 2017 relating to the approval, modification of status, and withdrawal of approval of credit institutions, the Order of December 4, 2017 relating to the approval, modification of status, withdrawal of approval, and deregistration of financing companies, as well as the declarative obligations of certain financial institutions, and the Order of December 4, 2017 relating to the approval, modification of status, withdrawal of approval, and deregistration of investment firms and similar establishments.

Article 6 Subject establishments referred to in 1° to 6° and 9° and 10° of Article 1 whose shares are not admitted to trading on a regulated market and whose total assets of the last balance sheet do not exceed 450 million euros communicate to the ACPR a copy of their individual annual accounts and, where applicable, their consolidated accounts, as published in a newspaper authorized to receive legal announcements, as well as a copy of the publication certificate, within one month after publication. These establishments also communicate to the ACPR a copy of the notice inserted in the Official Bulletin of Legal Announcements mentioning the reference of this publication, within one month after insertion. Subject establishments referred to in 1° to 6° and 9° and 10° of Article 1 whose shares are not admitted to trading on a regulated market and whose total assets of the last balance sheet exceed 450 million euros, or whose shares are admitted, in whole or in part, to trading on a regulated market, communicate to the ACPR a copy of their individual annual accounts and, where applicable, their consolidated accounts, as published in the Official Bulletin of Legal Announcements, as well as a copy of the publication certificate, within one month after publication. By way of exception to the previous paragraph, subject establishments referred to in 1° to 6° and 9° and 10° of Article 1 which are subject to I of Article L. 451-1-2 of the Monetary and Financial Code and whose accounts have been approved without modification communicate to the ACPR a copy of the notice inserted in the Official Bulletin of Legal Announcements mentioning the reference of the publication of the annual financial report carried out in application of the aforementioned article, within one month after insertion.

Article 7 Subject establishments referred to in 7° (with the exception of account information service providers), 8°, and 11° of Article 1 not exercising hybrid activities within the meaning of Articles L. 522-3 and L. 526-3 of the Monetary and Financial Code communicate to the ACPR a copy of their individual annual accounts, and, where applicable, their consolidated accounts, as published in the Official Bulletin of Legal Announcements or, as the case may be, in the newspaper authorized to receive legal announcements, as well as a copy of the publication certificate, within one month after publication. Subject establishments referred to in 7° (with the exception of account information service providers), 8°, and 11° of Article 1 exercising hybrid activities within the meaning of Articles L. 522-3 and L. 526-3 of the Monetary and Financial Code as a usual profession communicate to the ACPR a copy of the dedicated annex, as the case may be, for the activity of providing payment services, issuing and managing electronic money, or related services referred to in Articles L. 522-2 and L. 526-2 of the Monetary and Financial Code, as published in the Official Bulletin of Legal Announcements or, as the case may be, in the newspaper authorized to receive legal announcements, as well as a copy of the publication certificate, within one month after publication. Subject establishments referred to in 7° (with the exception of account information service providers), 8°, and 11° of Article 1, which use the derogation provided for in Articles 3131-1 and 3141-1 of the annex to Standard-setting Authority Regulation No 2014-07 mentioned above, communicate to the ACPR a copy of the notice inserted in the Official Bulletin of Legal Announcements or, as the case may be, in the newspaper authorized to receive legal announcements, mentioning the reference to an archive accessible on the establishment's website, within one month after insertion.

Article 8 Subject establishments referred to in 1° to 6° of Article 1, which are not subject to Article L. 451-1-2 of the Monetary and Financial Code and whose total assets of the last balance sheet exceed 450 million euros, communicate to the ACPR a copy of their quarterly accounting position as published in the Official Bulletin of Legal Announcements, as well as a copy of the publication certificate, within one month after publication.

Article 9 Subject establishments communicate to the ACPR the information notes endorsed by the Financial Markets Authority as well as any annual information document issued, where applicable, for dissemination to the public.

Article 10 Subject establishments communicate to the ACPR as soon as possible the changes made to the general organizational chart tracing the structure of the establishment.

Article 11 The mapping of locations, on a semi-annual and annual IMPLANTAT basis, the consolidated balance sheet BILA_CONS, and the consolidated income statement RESU_CONS, the transmission of which to the ACPR is provided for by Instruction No. 2023-I-15 of October 23, 2023 repealing and replacing Instruction No. 2021-I-03 of March 11, 2021 relating to the implementation of the unified reporting of banks and similar entities (RUBA) modified relating to the implementation of the unified reporting of banks and similar entities, are communicated to the ACPR each semester no later than September 30 for the statement as of June 30 and March 31 for the statement as of December 31, following the procedures defined by the aforementioned Instruction No. 2023-I-15.

Article 12 The documents referred to in Articles 2 to 10 are communicated to the ACPR according to the procedures provided for by Instruction No. 2025-I-04 relating to the electronic signature of documents transmitted electronically to the ACPR replacing Instruction No. 2015-I-19.

Article 13 For the documents referred to in Articles 2 to 10 exclusively, by way of exception to the second, third, and fourth paragraphs of Article 4 of the aforementioned Instruction No. 2015-I-19, only persons ensuring the effective management of the organisms subject to the instruction within the meaning of Article L. 511-13, 4° of Article L. 532-2, a) of III of Article L. 522-6, and a) of II of Article L. 526-8 of the Monetary and Financial Code are authorized to sign. Persons ensuring the effective management of an establishment affiliated with a central body within the meaning of Articles L. 511-30 and L. 511-31 of the Monetary and Financial Code may delegate to persons exercising executive functions or equivalent persons within this central body for the purpose of signing the aforementioned documents.

Article 14 This instruction replaces Instruction No. 2017-I-24 of December 21, 2017. References to Instruction No. 2017-I-24 of December 21, 2017 shall be understood as being made to this instruction. Paris, June 25, 2025 The Designated President, Denis BEAU