2020-04-09
The Autorité de contrôle prudentiel et de résolution (ACPR) issues this instruction to repeal and replace Instruction No. 2018-I-12, establishing the specific European prudential reporting templates and submission schedules for supplementary occupational pension schemes. The document mandates the annual and quarterly transmission of quantitative data using XBRL format, with strict deadlines that progressively tighten from 20 weeks down to 5 weeks depending on the reporting period and year. It defines the scope of applicable entities, the specific EIOPA and ECB templates to be used, and the technical requirements for electronic signatures and data validation.