Instruction No. 2025-I-05 of May 22, 2025, amending multiple ACPR instructions regarding reporting formats

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2025-I-05 amending Instructions No. 2009-03, No. 2014-I-08, No. 2014-I-11, No. 2014-I-12, No. 2017-I-19, No. 2017-I-24, No. 2021-I-16, No. 2022-I-03, No. 2022-I-15, No. 2022-I-23, No. 2023-I-16, No. 2023-I-17, No. 2023-I-22, No. 2023-I-23, No. 2024-I-17

The Prudential Control and Resolution Authority (ACPR), Having regard to the Monetary and Financial Code, particularly Article L. 612-24; Having regard to the opinion of the Prudential Affairs Consultative Committee of April 3, 2025; Having regard to the opinion of the Anti-Money Laundering and Counter-Terrorist Financing Consultative Committee of April 28, 2025,

DECIDES

Article 1:

1° Article 12 of Instruction No. 2009-03 of June 19, 2009, is replaced by the following provisions:

"The MON_ELECT table is to be completed in euros and sent to the Secretariat General of the Prudential Control and Resolution Authority via electronic transmission in XML - XBRL format according to the technical specifications necessary for their processing as defined by the Secretariat General of the Prudential Control and Resolution Authority, under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

2° Article 1 of Instruction No. 2014-I-08 of August 22, 2014, is replaced by the following provisions:

"Establishments and financial companies subject to Regulation (EU) No 575/2013 shall prepare the documents contained in Commission Implementing Regulation (EU) No 680/2014 of April 16, 2014, in euros or, where applicable, in Pacific francs for establishments subject to the regulation having their headquarters in an overseas collectivity in the Pacific.

These documents are sent to the Secretariat General of the Prudential Control and Resolution Authority via electronic transmission in XML - XBRL format according to the technical specifications necessary for their processing as defined by the Secretariat General of the Prudential Control and Resolution Authority.

They are communicated under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

3° Article 4 of Instruction No. 2014-I-11 of August 22, 2014, is replaced by the following provisions:

"The aforementioned tables are sent via electronic transmission within two months following the dates mentioned in Article 3, with the exception of statements finalized on June 30, which are submitted within three months following that date. The statements are transmitted in XML-XBRL format under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

4° Article 4 of Instruction No. 2014-I-12 of August 22, 2014, is replaced by the following provisions:

"The aforementioned SURFI tables are completed in euros and sent to the Secretariat General of the Prudential Control and Resolution Authority via electronic transmission within two months following the dates mentioned in Article 3, with the exception of statements finalized on June 30, which are submitted within three months following that date. The statements are transmitted in XML-XBRL format according to the technical specifications necessary for their processing as defined by the Secretariat General of the Prudential Control and Resolution Authority, under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

5° The last paragraph of Article 2 of Instruction No. 2017-I-19 of November 22, 2017, is replaced by the following provisions:

"The statement is submitted to the General Secretariat of the Prudential Control and Resolution Authority, under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05, no later than March 15 following the date of finalization, via electronic transmission in XML-XBRL format according to the technical specifications necessary for their processing by the Prudential Control and Resolution Authority."

6° Article 12 of Instruction No. 2017-I-24 of December 21, 2017, is replaced by the following provisions:

"The documents referred to in Articles 2 to 10 are communicated to the ACPR exclusively via electronic transmission in office software format under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

7° The first paragraph of Article 13 of Instruction No. 2017-I-24 of December 21, 2017, is replaced by the following provisions:

"For the documents referred to in Articles 2 to 10 exclusively, by exception to the provisions of Article 2 of Instruction No. 2025-I-05, only persons ensuring the effective management of the entities subject to the regulation within the meaning of Article L. 511-13, point 4° of Article L. 532-2, point a) of paragraph III of Article L. 522-6, and point a) of paragraph II of Article L. 526-8 of the Monetary and Financial Code are authorized to submit them."

8° The last paragraph of Article 4 of Instruction No. 2021-I-16 of December 6, 2021, is replaced by the following provisions:

"[...] The notification must be communicated under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

9° Article 2 of Instruction No. 2022-I-03 of March 9, 2022, is replaced by the following provisions:

"[...] These statements are communicated to the Prudential Control and Resolution Authority within three months following the date of finalization, in XML-XBRL format, according to modalities defined by the Prudential Control and Resolution Authority, and must be communicated under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

"[...] This report is communicated to the Prudential Control and Resolution Authority on authenticated paper support bearing the signature of one of the responsible executives or of persons regularly accredited with the Secretariat General of the Prudential Control and Resolution Authority, or communicated under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

10° Article 3 of Instruction No. 2022-I-15 of July 13, 2022, is replaced by the following provisions:

"The statements relating to the declaration of additional information applicable to subject establishments are completed in euros and sent to the ACPR via electronic transmission, using an XML - XBRL format according to the technical specifications necessary for their processing as defined by the ACPR for collections finalized after December 31, 2022. They must be communicated under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

11° The last paragraph of Article 4 of Instruction No. 2022-I-23 of December 9, 2022, is replaced by the following provisions:

"This information is transmitted electronically to the Secretariat General of the Prudential Control and Resolution Authority on the 'OneGate' portal of the Banque de France accessible at the following address: https://onegate.banque-france.fr, under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

12° Section 4.4 of Article 4 of Instruction No. 2023-I-16 of October 23, 2023, is replaced by the following provisions:

"The data must be transmitted via electronic transmission in XBRL format. The statements are transmitted according to the technical specifications necessary for their processing by the Secretariat General of the Prudential Control and Resolution Authority, and under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

13° Section 4.3 of Article 4 of Instruction No. 2023-I-17 of October 23, 2023, is replaced by the following provisions:

"The data must be transmitted via electronic transmission in XBRL format. The statements must be communicated under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

14° Article 3 of Instruction No. 2023-I-22 of December 14, 2023, is replaced by the following provisions:

"The submission of the tables annexed to this instruction in OneGate must be carried out under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05."

15° Article 3 of Instruction No. 2023-I-23 of December 14, 2023, is replaced by the following provisions:

"They are sent to the Secretariat General of the Prudential Control and Resolution Authority via electronic transmission in XML - XBRL format, under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05, according to the technical specifications necessary for their processing as defined by the Secretariat General of the Prudential Control and Resolution Authority."

16° Article 3 of Instruction No. 2024-I-17 of December 17, 2024, is replaced by the following provisions:

"The RUBA documents are completed in euros and sent to the ACPR via electronic transmission in XML-XBRL format under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-05, according to the technical specifications necessary for their processing as defined by the ACPR."

Article 2:

This instruction enters into force on July 1, 2025.

Paris, May 22, 2025

The Designated President, Denis BEAU