Instruction No. 2014-I-03 of March 3, 2014 amending Instruction No. 2011-I-02 of January 11, 2011 on the creation of the supplementary table to investment statements

Prudential Control and Resolution Authority Instruction No. 2014-I-03 amending Instruction No. 2011-I-02 of January 11, 2011 on the creation of the supplementary table to investment statements

The Prudential Control and Resolution Authority, Having regard to the Monetary and Financial Code, particularly Articles L. 612-2 and L. 612-24; Having regard to the Insurance Code, particularly Article A. 344-3; Having regard to the Social Security Code, particularly Article A. 931-11-11; Having regard to the Mutual Code; Having regard to the Prudential Control Authority's Instruction No. 2011-I-02 of January 11, 2011 on the creation of the supplementary table to investment statements; Having regard to the opinion of the Consultative Commission on Prudential Affairs dated February 12, 2014; Decides:

Article 1
Annex 1 of the aforementioned Instruction No. 2011-I-02 is modified and replaced by Annex 1 to this Instruction.

Article 2
Annex 3 of the aforementioned Instruction No. 2011-I-02 is modified and replaced by Annex 2 to this Instruction.

Article 3
This Instruction enters into force upon its publication, including for the submission to be made before April 30, 2014.

Paris, March 3, 2014
The President of the Prudential Control and Resolution Authority, [Christian NOYER]

Instruction No. 2014-I-03 amending Instruction No. 2011-I-02 of January 11, 2011 on the creation of the supplementary table to investment statements

Annex 1
Identification of the organism

Annex I: Identification of the organism (field 1)
Fiscal Year - in thousands of euros Supplementary table to investment statements: identification Name: 01 Organism subject to: 02 Number (4 digits) 03 Nature of activity (2 digits) 04 Legal form (2 digits) 05 Not applicable 06 SIREN Number (all organisms) 10 Registration number or RNM 11 Email address of a contact 92 Prudential Control and Resolution Authority 2

Instruction No. 2014-I-03 amending Instruction No. 2011-I-02 of January 11, 2011 on the creation of the supplementary table to investment statements

Annex 2
List of requested information and list of values to be entered for the regulatory category

List of requested information
I- List of requested information Information requested in the field Type of information ID Closed list? Possible field/example of information (in bold if closed list) 3. Balance sheet values 4. Values received as collateral 5. Branch 25 off-balance sheet 6. Securities lending

Identification of the security
Type of identifier used 1 TRUE ISIN other √ √ √ √ Identification code 2 For example, FR0010288357 if ISIN Otherwise, other identification used √ √ √ √ Security designation 3 For example, CREDIT AGRICOLE 4%06-030318 TSR √ √ √ √ Number of securities 4 For example, 1000 √ √ √ √ Unit par value (equivalent in euros if foreign currency) 5 For example, 6.99 √ √ √ √

Accounting and regulatory information Allocation accounting 6 TRUE General accounting PERP RPS Branch 26 Diversified Diversified PERP PERP in rent units Diversified RPS RPS in rent units Other (correspondence given in the Totals tab, VI. Columns B and C) √ √ √ √ Prudential Control and Resolution Authority 3

Type of covered commitment 7 TRUE Other commitments Variable capital contracts Other commitments - legally ring-fenced operations Variable capital contracts - legally ring-fenced operations Branch 25 commitments Managed FCP Collaterals with cedents - joint guarantee Collaterals with other cedents Not allocated Encumbered by another guarantee √ Reinsurer having pledged the securities 57 For example, Prévoyance Ré √ Organism to which the managed values belong 60 For example, caisse XXX √ Organism that borrowed the securities 63 For example, BNP Paribas SA √ Allocation 8 TRUE F, G, A, R, RV, RA, RD, S, SV, SA, SD, SDV, D, DV, V, W, P, E, CF, CC, CE, L √ Security transferred? 9 TRUE (Concerns securities transferred with a life insurance portfolio) 1 if yes 0 if no √ Accounting category - sub-account (3 or 4 digits) of the PCA 10 For example, 2301 √ Internal account number of the organism 11 For example, 2302005 √ Title of the internal account 12 For example, "European equity FCP in euros" √ Accounting method 13 TRUE R.332-19 R.332-20 R.332-5 R.931-10-40 R.931-10-41 R.931-10-27 R.212-52 R.212-53 R.212-37 Diversified and diversified PERP IFT linked to UCs Other IFT at fair value Other √ Regulatory category of the security 14 TRUE For example, R.332-2-2ter (values given in the table below) √ √ √ √ Nature of the security 15 √ √ √ √ Prudential Control and Resolution Authority 4

Security pledged? 16 TRUE
1 if yes
0 if no
The pledges are indicated here; securities lending is in tab no. 6 √ State of location of the security or deposit 17 TRUE For example, FR (ISO 3166-1 standard) √ √ √ √ Percentage invested in SMEs 18 Do not fill in √ Issuer/borrower/counterparty (for loans, debt securities, shares and units, and IFTs) Intragroup placement 19 TRUE 1 if yes 0 if no Includes all placements of class 25 and 26, as well as intragroup placements of classes 21, 22 and 24 √ √ √ √ Name of issuer/counterparty 20 For example, Credit Agricole Asset Management √ √ √ √ Issuer/counterparty group 21 For example, Credit Agricole group use a consistent denomination within the TCEP for each entity √ √ √ √ Macro-sector 22 TRUE Public sector Financial institution outside insurance and UCITS Non-financial company Insurance UCITS Other √ √ √ √ Value of the security in euros Currency 23 TRUE 3-letter currency nomenclature: EUR, USD, GBP, CHF… √ √ √ √ Gross accounting value Equivalent in euros 24 For example, 8042 √ Amortizations Equivalent in euros 25 For example, -1399 √ Depreciations Equivalent in euros 26 For example, -1399 √ Premium/discount Equivalent in euros 27 For example, -699 √ Unpaid portion of the security Equivalent in euros 28 For example, -350 √ Net value Equivalent in euros 29 For example, 4196 √ Portfolio entry value Equivalent in euros 61 For example, 4196 √ Net value of the claim representing the loan in euros 64 For example, 4196 √ Fair value Equivalent in euros 30 For example, 3497 √ √ √ Prudential Control and Resolution Authority 5

Net value = fair value
Equivalent in euros 58 For example, 3497 √ Redemption value Equivalent in euros 31 For example, 6993 √ √ √ √ Valuation method 32 TRUE Market price Model price Expert appraisal Estimation Other √ √ √ √ Value of the security for operations in currencies other than the euro Exchange rate used (euro/currency) 33 For example, 1.43 √ √ √ √ Gross accounting value in the currency of the operation 34 For example, 11500 √ Value adjustments in the currency of the operation 35 For example, -5000 √ Unpaid portion of the security in the currency of the operation 36 For example, -500 √ Net value in the currency of the operation 37 For example, 6000 √ Net value of the claim representing the loan in the currency of the security 65 For example, 6000 √ Net value = fair value in the currency of the operation 59 For example, 5000 √ Portfolio entry value in the currency of the operation 62 For example, 6000 √ Fair value in the currency of the operation 38 For example, 5000 √ √ √ Redemption value in the currency of the operation 39 For example, 10000 √ √ √ √ Debt securities Size of the issue (in euros) 40 For example, 34965 √ √ √ √ Subordination rank 41 TRUE Senior Subordinated Privileged √ √ √ √ Year of redemption 42 For example, 2014 √ √ √ √ Year of next exercise of the call option 43 For example, 2011 (to be filled in only if the security is redeemable by the issuer) √ √ √ √ Prudential Control and Resolution Authority 6

Annual coupon rate (in percentage) 44 For example, 5.5% fixed coupon of the security or annual variable coupon of the past fiscal year, nothing if 0 coupon √ √ √ √ Type of coupon 45 TRUE No coupon Fixed Inflation indexed Usual indexed Other variable √ √ √ √ Type of repayment 46 TRUE Fixed Conditional Repayable in shares Convertible on options Other √ √ √ √ Credit event since acquisition 47 TRUE 1 if yes 0 if no √ √ √ √ UCITS Type of UCITS 48 TRUE French law UCITS European coordinated UCITS Other √ √ √ √ AMF classification of UCITS if applicable (or venture capital funds and FCIMT) 49 TRUE FCPR-FCPI-FIP-FCIMT French shares Euro zone shares European Community shares International shares Euro debt securities Foreign currency debt securities Money market in euros Money market in foreign currencies Alternative funds Formula funds Diversified √ √ √ √ Guarantees Nature of guarantee 50 For example, guarantor French State, mortgage Do not enter anything if no guarantee √ √ √ √ Amount of guarantee 51 For example, 50000 √ √ √ √ Real estate Date of the last real estate appraisal 52 For example, 2007 √ √ √ √ Prudential Control and Resolution Authority 7

Prudential Control and Resolution Authority 8 Financial derivatives (and related placements) Type of strategy 53 TRUE Investment Disinvestment Yield Other √ √ √ √ Nature of the IFT 54 TRUE Swap contract Call option purchase Put option purchase Call option sale Put option sale Firm forward contract Other √ √ √ √ Main risk covered 55 TRUE Equity Interest rate Credit Foreign exchange Other √ √ √ √ Identifier 56 Numeric field, to be filled in correspondence with related placements √ √ √ √

Instruction No. 2014-I-03 amending Instruction No. 2011-I-02 of January 11, 2011 on the creation of the supplementary table to investment statements

List of values to be entered for the regulatory category II- List of values to be entered for the regulatory category Regulatory category R.332-2-1 R.332-2-2 R.332-2-2bis R.332-2-2ter R.332-2-2quater R.332-2-3 R.332-2-4 R.332-2-5 R.332-2-5bis R.332-2-6 R.332-2-7 R.332-2-7bis R.332-2-7ter R.332-2-7quater R.332-2-7quinquies R.332-2-8 R.332-2-9 R.332-2-9bis R.332-2-9ter R.332-2-9quinquies R.332-2-9sexies R.332-2-10 R.332-2-11 R.332-2-12 R.332-2-12bis R.332-2-13 R.931-10-21-1 R.931-10-21-2 R.931-10-21-3 R.931-10-21-3bis R.931-10-21-3ter R.931-10-21-4 R.931-10-21-5 R.931-10-21-6 R.931-10-21-7 R.931-10-21-8 R.931-10-21-9 R.931-10-21-9bis R.931-10-21-9ter R.931-10-21-9quater R.931-10-21-10 R.931-10-21-11 R.931-10-21-12 R.931-10-21-12bis R.931-10-21-12quater R.931-10-21-12quinquies R.931-10-21-13 R.931-10-21-14 R.931-10-21-15 R.931-10-21-16 R.212-31-1 Prudential Control and Resolution Authority 9

Prudential Control and Resolution Authority 10 R.212-31-2 R.212-31-3 R.212-31-4 R.212-31-4bis R.212-31-5 R.212-31-6 R.212-31-7 R.212-31-8 R.212-31-9 R.212-31-10 R.212-31-10bis R.212-31-10ter R.212-31-11 R.212-31-12 R.212-31-13 R.212-31-14 R.212-31-14bis R.212-31-14quater R.212-31-14quinquies R.212-31-15 R.212-31-16 R.212-31-17 R.212-31-18