Regulatory Alerts1993-01-29
Instruction No. 93-01 of January 29, 1993, regarding the transmission to the ACPR of annual accounts, prudential documents, and various information
The General Secretariat of the Autorité de contrôle prudentiel (ACPR) mandates credit institutions and investment firms to transmit annual individual and consolidated accounts, prudential reports, and various informational documents. The regulation distinguishes reporting requirements based on whether entities apply IFRS standards, specifying deadlines for submitting financial statements such as CPTE_RESU, BILA_CONS, and FINREP via electronic XML-XBRL formats. Additionally, regulated entities must provide certified copies of governance reports, auditor opinions, and information on major shareholders, while notifying the ACPR of any changes to their organizational structure.
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