Instruction No. 2021-I-17 of December 6, 2021 amending Instruction No. 2021-I-03 of March 11, 2021 on the implementation of the Unified Reporting for Banks and Similar Entities (RUBA)

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2021-I-17 amending Instruction No. 2021-I-03 of March 11, 2021 on the implementation of the Unified Reporting for Banks and Similar Entities (RUBA)

The Prudential Control and Resolution Authority (ACPR), 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 the 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. 2014-I-17 of December 8, 2014 relating to the regulatory statements referred to in Article 10 of CRBF Regulation No. 99-10 of July 9, 1999; Having regard to Instruction No. 2015-I-19, as amended, of October 2, 2015 relating to the electronic signature of documents transmitted to the ACPR (Banking Sector); Having regard to Instruction No. 2016-I-09 of March 11, 2016 relating to the coverage ratio of real estate credit companies and housing finance companies; Having regard to the opinion of the Prudential Affairs Consultative Commission of November 16, 2021,

2

DECIDES

Article 1:
Article 1 of Instruction No. 2021-I-03 of March 11, 2021 is hereby amended as follows:

• In the third paragraph, after the terms: "Branches of credit institutions from third countries", the following terms are inserted: "as defined in Article L. 511-10 of the Monetary and Financial Code";
• In the seventh paragraph, after the terms: "Branches of investment firms from third countries", the following terms are inserted: "as defined in Article L. 532-48 of the Monetary and Financial Code";
• Finally, a last paragraph is inserted as follows:
  o "Investment holding companies referred to in Article 4, paragraph 1, point 23 of Regulation (EU) 2019/2033 of the European Parliament and of the Council of November 27, 2019 on 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".

Article 2:
Annex 3 to Instruction No. 2021-I-03 of March 11, 2021 is replaced by the Annex to this Instruction.

Article 3:
This Instruction shall enter into application on January 1, 2022.

Paris, December 6, 2021
The Designated President,
[Denis BEAU]