2016-06-06
The Autorité de contrôle prudentiel et de résolution (ACPR) issued Instruction No. 2016-I-11 to extend prudential financial reporting obligations to less significant groups and entities under its supervision. The amendment modifies the title and scope of Instruction No. 2015-I-13, establishing specific submission deadlines for these entities based on whether they report on a consolidated or sub-consolidated basis. The new requirements, which also clarify exemptions for entities with individual prudential requirement derogations, entered into force on June 30, 2017.