Instruction No. 2015-I-13 of June 15, 2015, on the reporting of prudential financial information applicable to significant and less significant groups and entities, as amended by Instruction No. 2016-I-11 of June 6, 2016

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2015-I-13 dated June 15, 2015 on the reporting of prudential financial information applicable to significant and less significant groups and entities, as amended by Instruction No. 2016-I-11 dated June 6, 2016

The Prudential Control and Resolution Authority, Having regard to the Monetary and Financial Code, particularly Article L. 612-24; Having regard to Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012; Having regard to Regulation (EU) No 2015/534 of the European Central Bank of 17 March 2015 concerning the reporting of prudential financial information (ECB/2015/13); Having regard to Implementing Regulation (EU) No 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 defining implementing technical standards with regard to prudential information to be provided by institutions, in accordance with Regulation (EU) No 575/2013 of the European Parliament and of the Council; Having regard to the instruction of the Banking Commission No. 2007-01, as amended, of January 18, 2007, on the electronic signature of certain documents transmitted electronically to the Banking Commission; Having regard to the opinion of the Advisory Committee on Prudential Affairs dated May 28, 2015; Decides:

Article 1 Significant groups, including the obligations incumbent upon them on behalf of their subsidiaries established in a non-participating Member State or a third country, and significant entities, as defined in points (a), (b), (c) and (d) of the first paragraph of Article 1 of the aforementioned Regulation (EU) 2015/534, are required to submit to the General Secretariat of the Prudential Control and Resolution Authority prudential financial information as defined in Title II of the aforementioned Regulation.

Less significant groups and entities subject to prudential supervision, as defined in points (e), (f) and (g) of the first paragraph of Article 1 of Regulation (EU) 2015/534, are required to submit to the General Secretariat of the Prudential Control and Resolution Authority prudential financial information as defined in Title III of the aforementioned Regulation.

By way of exception, significant and less significant entities subject to prudential supervision that have obtained a derogation from the application of individual prudential requirements, in accordance with Articles 7 and 10 of Regulation (EU) No 575/2013, are not required to report the prudential financial information provided for in the first paragraph of this Article.

Article 2 - Significant groups defined in points (a) and (b) of the first paragraph of Article 1 of the aforementioned Regulation (EU) 2015/534 must transmit to the General Secretariat of the Prudential Control and Resolution Authority the prudential financial information defined in Article 1 of this Instruction at the reference dates and according to the submission deadlines specified respectively in Articles 2 and 3 of Implementing Regulation (EU) No 680/2014. The prudential financial information transmitted by significant groups under the obligations incumbent upon them on behalf of their subsidiaries established in a non-participating Member State or a third country, as defined in point (d) of the first paragraph of Article 1 of the aforementioned Regulation (EU) 2015/534, must be prepared at the reference dates specified in Article 2 of Implementing Regulation (EU) No 680/2014.

Significant entities defined in point (c) of the first paragraph of Article 1 of the aforementioned Regulation (EU) 2015/534 must prepare and transmit to the General Secretariat of the Prudential Control and Resolution Authority the prudential financial information defined in Article 1 of this Instruction at the reference dates defined in paragraph 1 of Article 8 of the aforementioned Regulation (EU) 2015/534.

The prudential financial information defined in Article 1 of this Instruction to be submitted by significant entities and significant groups on behalf of their subsidiaries established in a non-participating Member State or a third country shall be addressed to the General Secretariat of the Prudential Control and Resolution Authority:

• For significant entities subject to prudential supervision that do not form part of a significant group subject to prudential supervision, on the 30th working day following the reference date;
• For significant entities subject to prudential supervision that form part of a significant group subject to prudential supervision, on the 45th working day following the reference date;
• For significant groups on behalf of their subsidiaries established in a non-participating Member State or a third country, on the 45th working day following the reference date (Article 10 of the aforementioned Regulation).

Article 2 bis - Less significant groups and entities defined in points (e), (f) and (g) of the first paragraph of Article 1 of the aforementioned Regulation (EU) 2015/534 must transmit to the General Secretariat of the Prudential Control and Resolution Authority the prudential financial information defined in Article 1 of this Instruction at the reference dates defined in paragraph 1 of Articles 12 and 15 of the aforementioned Regulation (EU) 2015/534.

The prudential financial information defined in Article 1 of this Instruction to be submitted by less significant groups and entities shall be addressed to the General Secretariat of the Prudential Control and Resolution Authority:

• For less significant groups subject to prudential supervision, including their sub-groups, making their reports on a consolidated basis, on the 45th working day following the reference date;
• For less significant groups subject to prudential supervision making their reports on a sub-consolidated basis, on the 55th working day following the reference date;
• For less significant entities subject to prudential supervision that do not form part of a group subject to prudential supervision, on the 45th day following the reference date;
• For less significant entities subject to prudential supervision that form part of a less significant group subject to prudential supervision, on the 55th working day following the reference date.

Article 3 - These documents are prepared in euros. They are addressed to the General Secretariat of the Prudential Control and Resolution Authority by electronic transmission in XML - XBRL format according to the technical specifications necessary for their processing as defined by the General Secretariat of the Prudential Control and Resolution Authority. They are accompanied by an electronic signature under the conditions set by Instruction CB No. 2007-01.

Article 4 - This Instruction enters into force:

• on December 31, 2015, for significant groups as defined in points (a) and (b) of the first paragraph of Article 1 of the aforementioned Regulation (EU) 2015/534 as well as for significant entities as defined in point (c) of the first paragraph of Article 1 of the aforementioned Regulation (EU) 2015/534 and not forming part of a significant group;
• on June 30, 2016, for significant entities as defined in point (c) of the first paragraph of Article 1 of the aforementioned Regulation (EU) 2015/534 and not forming part of a significant group as well as for significant groups, under the obligations incumbent upon them on behalf of their subsidiaries established in a non-participating Member State or a third country, as defined in point (d) of the first paragraph of Article 1 of the aforementioned Regulation (EU) 2015/534.

Paris, June 15, 2015 The President of the Prudential Control and Resolution Authority, [Robert OPHÈLE]