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

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2023-I-10 of July 17, 2023 Repealing and Replacing Instruction No. 2020-I-05 of April 9, 2020 Regarding European Prudential Documents to be Communicated Annually and Quarterly by Supplementary Occupational Retirement Provision Institutions, as amended by Instructions No. 2020-I-14 of December 16, 2020, No. 2021-I-25 of December 16, 2021, and No. 2025-I-07 of May 26, 2025

The Prudential Control and Resolution Authority, Having regard to Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational retirement provision ('IORP II'); Having regard to EIOPA BoS Decision No. 18/114 “Decision of the Board of Supervisors on EIOPA's regular information requests towards NCAs regarding provision of occupational pensions information” of April 10, 2018; Having regard to EIOPA BoS Decision No. 23/030 “Decision of the Board of Supervisors on EIOPA's regular information requests regarding provision of occupational pensions information” of February 10, 2023; Having regard to EIOPA BoS Decision No. 18/114 “Decision of the Board of Supervisors on EIOPA's regular information requests towards NCAs regarding provision of occupational pensions information” of April 10, 2018; Having regard to the Insurance Code, particularly Articles L. 381-1, L. 385-6, and R. 385-17; Having regard to the Monetary and Financial Code, particularly Articles L. 612-2 and L. 612-24; Having regard to the Mutual Insurance Code, particularly Articles L. 214-1 and L. 214-12; Having regard to the Social Security Code, particularly Articles L. 942-1 and L. 942-11; Having regard to the opinion of the Prudential Affairs Consultative Committee of June 26, 2023,

DECIDES

Article 1: Hereinafter referred to as “supplementary occupational retirement provision institutions” are the supplementary occupational retirement provision funds mentioned in Article L. 381-1 of the Insurance Code, the supplementary occupational retirement provision mutuals or unions mentioned in Article L. 214-1 of the Mutual Insurance Code, and the supplementary occupational retirement provision institutions mentioned in Article L. 942-1 of the Social Security Code.

CONSOLIDATED INSTRUCTION

Article 2: Supplementary occupational retirement provision institutions shall submit annually to the Prudential Control and Resolution Authority, within the time limits provided for in Article 5, the following statements:

• PFE.01.01.30 - Content of individual annual submissions [with ECB add-ons]
• PFE.01.02.30 - General information [with ECB add-ons]
• PFE.02.01.30 - Balance sheet [with ECB add-ons]
• PF.04.03.24 - Cross-border activities
• PF.05.03.24 - Expenses
• PFEF.06.02.30 - Investment statement [with ECB add-ons]
• PF.06.03.24 - UCITS and investment funds - Transparency approach
• PF.09.02.24 - Investment income
• PF.29.05.24 - Evolution of technical provisions (teletransmission using the)
• PFE.50.01.30 - Member data [with ECB add-ons]
• PF.51.01.24 - Premiums, benefits, transfers flows
• EP.02.01.30 - Statistics / Assets
• EP.03.01.30 - Statistics / Liabilities
• EP.04.01.30 - Statistics / Liabilities by country

The templates for the statements are established in accordance with the annex to EIOPA BoS/18-114 Decision of April 10, 2018, as amended by EIOPA-BoS-20-362 Decision of June 2, 2020, and the joint technical instructions of EIOPA and the ECB for pension funds reporting (Technical instructions for EIOPA and ECB Pension Funds reporting using the XBRL taxonomy).

As an exception, the statement PFEF.06.02.30 is established according to the template defined in the annex to this instruction.

Article 3: Supplementary occupational retirement provision institutions shall submit quarterly to the Prudential Control and Resolution Authority, within the time limits provided for in Article 6, the following statements:

• PFE.01.01.31 - Content of individual quarterly ECB submissions
• PFE.01.02.31 - General information [with ECB add-ons]
• PFE.02.01.30 - Balance sheet [with ECB add-ons]
• PFEF.06.02.30 - Investment statement [with ECB add-ons]
• EP.02.01.30 - Statistics / Assets

The templates for the statements are established in accordance with the annex to EIOPA BoS/18-114 Decision of April 10, 2018, as amended by EIOPA-BoS-20-362 Decision of June 2, 2020, and the joint technical instructions of EIOPA and the ECB for pension funds reporting (Technical instructions for EIOPA and ECB Pension Funds reporting using the XBRL taxonomy).

As an exception, the statement PFEF.06.02.30 is established according to the template defined in the annex to this instruction.

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Article 4: Supplementary occupational retirement provision institutions shall submit to the Prudential Control and Resolution Authority, via teletransmission using the XBRL (eXtensible Business Reporting Language) computer format, the quantitative information defined in Articles 2 and 3 of this instruction. Monetary quantitative information must respect the controls defined in the technical documentation published by the European Insurance and Occupational Pensions Authority (“EIOPA”), the European Central Bank, and the ACPR. In the context of their submission to the Prudential Control and Resolution Authority, the information described in Articles 2 and 3 must be communicated under the conditions set by the Prudential Control and Resolution Authority’s Instruction No. 2025-I-07.

Article 5: The technical and methodological procedures for submission are defined by the current ACPR instructions.

Article 6: Instruction No. 2020-I-05 of April 9, 2020, regarding European prudential documents to be communicated annually and quarterly by supplementary occupational retirement provision institutions is repealed and replaced by this instruction. References to the repealed Instruction No. 2020-I-05 appearing in other instructions shall be understood as references to this instruction.

Article 7: This instruction enters into force the day following its publication.

Paris, July 17, 2023

For the Insurance Sectoral Sub-College The President, Jean-Paul FAUGÈRE

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