Instruction No. 2019-I-05 of March 15, 2019 amending Instruction No. 2018-I-12 regarding prudential documents to be communicated annually and quarterly by supplementary professional retirement organizations

PRUDENTIAL SUPERVISION AND RESOLUTION AUTHORITY

Instruction No. 2019-I-05 amending Instruction No. 2018-I-12 of July 11, 2018 regarding the prudential documents to be communicated annually and quarterly by supplementary professional retirement organizations

The Prudential Supervision and Resolution Authority, Having regard to the Monetary and Financial Code, in particular Articles L. 612-2 and L. 612-24; Having regard to Directive (EU) 2016/2341 of the European Parliament and of the Council of December 14, 2016 on the activities and supervision of institutions for occupational retirement provision ('IORP II'); Having regard to Regulation (EU) 2018/231 of the European Central Bank of January 26, 2018 on statistical reporting requirements applicable to pension funds (ECB/2018/2); Having regard to decision EIOPA_BoS/18_114 'Decision of the Board of Supervisors on EIOPA's regular information requests towards NCAs regarding provision of occupational pensions information' of April 10, 2018; Having regard to the Insurance Code, in particular Articles L. 381-1, L. 385-6 and R. 385-17; Having regard to the Mutual Code, in particular Articles L. 214-1 and L. 214-12; Having regard to the Social Security Code, in particular Articles L. 942-1 and L. 942-11; Having regard to Instruction No. 2018-I-12 regarding European prudential documents to be communicated annually and quarterly by supplementary professional retirement organizations; Having regard to the data dictionary (Data Point Model and XBRL and Pension Funds Annotated Templates; Taxonomy 2.3.0) applicable to pension funds published by EIOPA on November 5, 2018; Having regard to the opinion of the Prudential Affairs Consultative Commission of February 20, 2019.

2 DECIDES

Article 1: Article 2 of Instruction No. 2018-I-12 is replaced by the following provisions:

"Supplementary professional retirement organizations shall submit annually to the Prudential Supervision and Resolution Authority, within the time limits provided for in I and III of Article R. 355-6 of the Insurance Code, the following statements prepared according to the models defined in Annex A of this Instruction:

• PFE.01.01.30 - Content of the collection
• PFE.01.02.30 - General information
• PFE.02.01.30 - Balance sheet
• PF.04.03.24 - Cross-border activities
• PF.05.03.24 - Expenses
• PFEF.06.02.30 - Investment statement
• PF.06.03.24 - UCITS and investment funds - Transparency approach
• PF.09.02.24 - Investment income
• PF.29.05.24 - Evolution of technical provisions
• PFE.50.01.30 - Member data
• PF.51.01.24 - Flows: Premiums, benefits, transfers
• EP.02.01.30 – IORP Reserves
• EP.03.01.30 - Liabilities for statistical purposes
• EP.04.01.30 - Liabilities, retirement commitments, by country".

Article 2: Article 3 of Instruction No. 2018-I-12 is replaced by the following provisions:

"Supplementary professional retirement organizations shall submit quarterly to the Prudential Supervision and Resolution Authority, within the time limits provided for in II and III of Article R. 355-6 of the Insurance Code, the following statements prepared according to the models defined in Annex B of this Instruction:

• PFE.01.01.31 - Content of the collection
• PFE.01.02.31 - General information
• PFE.02.01.30 - Balance sheet
• PFEF.06.02.30 - Investment statement
• EP.02.01.30 - Reserves

3

Article 3: In the last paragraph of Article 6 of Instruction No. 2018-I-12, the words: "October 31" are replaced by the words: "September 30".

Article 4: Annexes A and B of Instruction No. 2018-I-12 are replaced by Annexes A and B of this Instruction.

Article 5: This Instruction shall enter into application on the day of its publication.

Paris, March 15, 2019

For the Insurance Sectoral Sub-College The President, [Bernard DELAS]