Instruction No. 2024-I-17 of December 17, 2024, on the Implementation of the Unified Reporting for Banks and Similar Entities (RUBA)

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2024-I-17 On the Implementation of the Unified Reporting for Banks and Similar Entities (RUBA) Amended by Instruction No. 2025-I-05 of May 22, 2025

The Prudential Control and Resolution Authority (ACPR), 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 the Monetary and Financial Code, in particular Articles L. 612-2 and L. 612-24; 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 Decree of November 3, 2014 relating to prudential supervision on a consolidated basis; 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 Instruction No. 2008-04, as amended, of April 30, 2008 relating to the ring-fencing of customer funds of investment firms; Having regard to Instruction No. 2022-I-03 relating to the coverage ratio of mortgage 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 November 27, 2024,

DECIDES

Article 1: The following entities are subject to this Instruction: 1° Credit institutions mentioned in I of Article L. 511-1 of the Monetary and Financial Code; 2° Branches of credit institutions from third countries defined in Article L. 511-10 of the Monetary and Financial Code; 3° Central bodies mentioned in Article L. 511-30 of the Monetary and Financial Code; 4° Finance companies mentioned in II of Article L. 511-1 of the Monetary and Financial Code; 5° Investment firms mentioned in Article L. 531-4 of the Monetary and Financial Code; 6° Branches of investment firms from third countries defined in Article L. 532-48 of the Monetary and Financial Code; 7° Financial holding companies and parent companies of finance companies mentioned in Article L. 517-1 of the Monetary and Financial Code; 8° Mixed financial holding companies mentioned in Article L. 517-4 of the Monetary and Financial Code; 9° Legal persons affiliated with clearing houses mentioned in 3 and 4 of Article L. 440-2 of the Monetary and Financial Code; 10° Legal persons authorized to exercise activities of custody or administration of financial instruments mentioned in 4 and 5 of Article L. 542-1 of the Monetary and Financial Code; 11° Persons mentioned in Article L. 421-17 of the Monetary and Financial Code; 12° 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; 13° Electronic money institutions mentioned in Article L. 526-1 of the Monetary and Financial Code; 14° 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; 15° Credit and investment institutions mentioned in Article L. 516-1 of the Monetary and Financial Code; 16° Credit managers defined in point 4 of Article L. 54-11-1 of the Monetary and Financial Code.

Article 2: The entities mentioned in Article 1 shall communicate to the ACPR the statements relating to the unified reporting for 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 ACPR website. The RUBA statements are prepared in accordance with national accounting standards.

Article 3: The RUBA documents are filled out in euros and sent to the ACPR by electronic transmission in XML-XBRL format under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05, according to the technical specifications necessary for their processing as defined by the ACPR.

Article 4: This Instruction enters into application the day following its publication in the Official Register of the ACPR. This Instruction applies to collections finalized from December 31, 2024, with the exception of the submission of the CESSION statement, for which this Instruction applies to collections finalized from June 30, 2025.

Paris, December 17, 2024 The Designated President, Denis BEAU