Instruction No. 2023-I-15 of October 23, 2023, repealing and replacing Instruction No. 2021-I-03 of March 11, 2021, regarding the implementation of the Unified Reporting of Banks and Similar Entities (RUBA)

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2023-I-15 repealing and replacing Instruction No. 2021-I-03 of March 11, 2021 regarding the implementation of the Unified Reporting of Banks and Similar Entities (RUBA)

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 Council Regulation (EU) No 1024/2013 of October 15, 2013, conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions;

Having regard to Ordinance No. 2005-1516 of December 8, 2005, relating to electronic exchanges between users and administrative authorities and between administrative authorities;

Having regard to Accounting Standards Authority Regulation No. 2014-07 of November 26, 2014, relating to the accounts of companies in the banking sector;

Having regard to the Order of November 3, 2014, relating to prudential supervision on a consolidated basis;

Having regard to Instruction No. 2008-04, as amended, of April 30, 2008, relating to the ring-fencing of client funds of investment firms;

Having regard to Instruction No. 2015-I-19, as amended, of October 2, 2015, relating to the electronic signature of documents transmitted electronically to the Prudential Control and Resolution Authority (Banking Sector);

Having regard to Instruction No. 2022-I-03 relating to the coverage ratio of real estate credit companies and housing finance companies and to the regulatory statements mentioned in Article 10 of CRBF Regulation No. 99-10 of July 9, 1999;

Having regard to the opinion of the Prudential Affairs Consultative Commission of October 10, 2023,

DECIDES

Article 1: The following institutions and companies, hereinafter referred to as "subject institutions," are subject to this instruction:

• credit institutions mentioned in I of Article L. 511-1 of the Monetary and Financial Code;
• branches of credit institutions from third countries defined in Article L. 511-10 of the Monetary and Financial Code;
• central bodies mentioned in Article L. 511-30 of the Monetary and Financial Code;
• financing companies mentioned in II of Article L. 511-1 of the Monetary and Financial Code;
• investment firms mentioned in Article L. 531-4 of the Monetary and Financial Code;
• branches of investment firms from third countries defined in Article L. 532-48 of the Monetary and Financial Code;
• holding financial companies and parent companies of financing companies mentioned in Article L. 517-1 of the Monetary and Financial Code;
• mixed holding financial companies mentioned in Article L. 517-4 of the Monetary and Financial Code;
• legal persons affiliated with clearing houses mentioned in paragraphs 3 and 4 of Article L. 440-2 of the Monetary and Financial Code;
• legal persons authorized to exercise activities of custody or administration of financial instruments mentioned in paragraphs 4 and 5 of Article L. 542-1 of the Monetary and Financial Code;
• persons mentioned in Article L. 421-17 of the Monetary and Financial Code;
• payment institutions mentioned in Article L. 522-1 of the Monetary and Financial Code, with the exception of those offering only payment initiation services and/or account information services;
• electronic money institutions mentioned in Article L. 526-1 of the Monetary and Financial Code;
• investment holding companies mentioned in Article 4, paragraph 1, point 23 of Regulation (EU) 2019/2033 of the European Parliament and of the Council of November 27, 2019, concerning prudential requirements applicable to investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014;
• credit and investment institutions mentioned in Article L. 516-1 of the Monetary and Financial Code.

Article 2: Subject institutions shall communicate to the Prudential Control and Resolution Authority the statements relating to the Unified Reporting of Banks and Similar Entities (RUBA) set out in Annex I of this instruction, in accordance with the submission procedures provided for by Annexes II and III of this instruction and the technical documentation published on the website of the Prudential Control and Resolution Authority. The RUBA statements shall be prepared in accordance with national accounting standards.

Article 3: The RUBA documents shall be completed in euros and sent to the Prudential Control and Resolution Authority by electronic transmission in XML-XBRL format according to the technical specifications necessary for their processing as defined by the Prudential Control and Resolution Authority. They shall be electronically signed in accordance with the procedures defined by the aforementioned Instruction No. 2015-I-19.

Article 4: Instruction No. 2009-01, as amended on June 19, 2009, relating to the implementation of the unified financial reporting system, is repealed and replaced by this instruction. References to the repealed Instruction No. 2009-01 contained in other instructions shall be understood as references to this instruction.

Article 5: This instruction shall enter into force the day following its publication. This instruction applies to collections finalized on December 31, 2023.

Paris, October 23, 2023 The Designated President, Denis BEAU