Instruction No. 2021-I-13 of October 15, 2021 amending Instruction No. 2018-I-11 of July 11, 2018 on prudential documents to be communicated annually by supplementary professional pension schemes

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2021-I-13 amending Instruction No. 2018-I-11 of July 11, 2018 on prudential documents to be communicated annually by supplementary professional pension schemes

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 Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings; Having regard to Decree No. 2021-1248 of 28 September 2021 on the valuation of real estate assets of insurance companies, mutuals, provident institutions and supplementary professional pension schemes; Having regard to the Insurance Code, in particular Article R. 343-11; Having regard to the Mutual Code, in particular Article R. 212-11; Having regard to the Social Security Code, in particular Article R. 931-11-1; Having regard to Instruction No. 2018-I-11 of July 11, 2018 on prudential documents to be communicated annually by supplementary professional pension schemes; Having regard to the opinion of the Prudential Affairs Consultative Commission of 23 June 2021,

DECIDES

Article 1:
Article 2 of the aforementioned instruction is hereby amended as follows:
At the end of Article 2, the following paragraph is added:

« RC.30.01 - Valuation of real estate assets »

Article 2:
Article 1 of this instruction applies in electronic format for collections due for financial years and quarters ending on or after 31 December 2021, and in XBRL format for collections due for financial years and quarters ending on or after 31 December 2022.

Article 3:
Annex A of the aforementioned instruction is replaced by Annex A of this instruction.

Article 4:
This instruction shall enter into force the day following its publication in the Official Register of the Prudential Control and Resolution Authority.

Done in Paris, on 15 October 2021

For the Insurance Sectoral Sub-College
The Vice-President,
[Jean-Paul FAUGÈRE]