Regulatory Alerts2024-12-17
Instruction No. 2024-I-17 of December 17, 2024, on the Implementation of the Unified Reporting for Banks and Similar Entities (RUBA)
The Prudential Control and Resolution Authority (ACPR) mandates that a comprehensive list of financial entities, including credit institutions, investment firms, and payment institutions, submit unified reporting data (RUBA). These entities must prepare and transmit the required XBRL-formatted financial statements in euros to the ACPR in accordance with national accounting standards and specific technical specifications. The regulation applies to data collections finalized from December 31, 2024, with a specific exception for the CESSION statement which applies from June 30, 2025.
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