2023-07-17

Instruction No. 2023-I-10 of July 17, 2023, Repealing and Replacing Instruction No. 2020-I-05 Regarding European Prudential Documents to be Communicated Annually and Quarterly by Supplementary Occupational Retirement Provision Institutions

The Prudential Control and Resolution Authority (ACPR) issued Instruction No. 2023-I-10 to repeal and replace Instruction No. 2020-I-05, establishing the specific European prudential reporting templates that supplementary occupational retirement provision institutions must submit. The instruction mandates the annual and quarterly submission of quantitative data, including balance sheets, investment statements, and statistical data, via XBRL format in compliance with EIOPA and ECB technical instructions. It explicitly defines the reporting entities, sets the submission deadlines, and stipulates that the new instruction enters into force the day following its publication.

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Autorite de Controle Prudentiel et de Resolution

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