Regulatory Alerts2006-06-06
Instruction No. 2006-03 of June 6, 2006 amending Instruction No. 93-01 regarding the transmission to the ACPR of annual accounts, prudential documents, and various information
The Banking Commission issued Instruction No. 2006-03 to amend the submission requirements of Instruction No. 93-01 for credit institutions and financial companies subject to IFRS standards. The amendment mandates that these entities transmit consolidated balance sheets and income statements via teletransmission, along with specific annexes for the year-end closing, adhering to strict deadlines of October 31 for the June 30 closing and June 15 for the December 31 closing. This directive entered into force for the June 30, 2006 closing period, aligning reporting obligations with international accounting standards and regulatory oversight by the Commission bancaire.
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