Regulatory Alerts2023-04-13
Instruction No. 2023-I-02 of April 13, 2023, repealing and replacing Instruction No. 2022-I-12 of July 8, 2022, regarding annual prudential documents to be communicated by entities subject to ACPR supervision under the Solvency II regime
The Prudential Control and Resolution Authority (ACPR) issued Instruction No. 2023-I-02 to replace the previous 2022 directive, establishing the specific annual prudential reporting templates and deadlines for insurance and reinsurance entities supervised under the Solvency II regime. The instruction mandates that these entities submit detailed financial statements, balance sheets, and profit-and-loss accounts within four months of fiscal year-end, while group-level entities must file consolidated reports within eight months. Additionally, the document specifies the submission timelines for general information, audited accounts, management reports, and special reports on actuarial balance and financial management, while explicitly repealing several older instructions from 2013 and 2014.