2023-12-14
The Autorité de contrôle prudentiel et de résolution (ACPR) issued Instruction No. 2023-I-23 to mandate the submission of prudential financial information by important and less important banking groups and entities. The instruction specifies distinct reporting deadlines, formats, and reference dates based on the entity's classification and whether it operates within the EU or in third countries. It formally repeals and replaces the previous 2015 instruction to align reporting obligations with current European regulatory standards.