Instruction No. 2018-I-12 of July 11, 2018, on European prudential documents to be communicated annually and quarterly by supplementary professional pension schemes (consolidated version)

1 AUTORITÉ DE CONTRÔLE PRUDENTIEL ET DE RÉSOLUTION

Instruction No. 2018-I-12 on prudential documents to be communicated annually and quarterly by supplementary professional pension schemes modified by Instruction No. 2019-I-05 The Prudential Supervision and Resolution Authority, Having regard to the Monetary and Financial Code, in particular Articles L. 612-2 and L. 612-24; 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 Regulation (EU) 2018/231 of the European Central Bank of 26 January 2018 on statistical reporting requirements applicable to pension funds (ECB/2018/2); Having regard to Decision EIOPA_BoS/18_114 “Decision of the Board of Supervisors on EIOPA's regular information requests towards NCAs regarding provision of occupational pensions information” of 10 April 2018; Having regard to the Insurance Code, in particular Articles L. 381-1, L. 385-6 and R. 385-17; Having regard to the Mutual Insurance Code, in particular Articles L. 214-1 and L. 214-12; Having regard to the Social Security Code, in particular Articles L. 942-1 and L. 942-11; Having regard to Instruction No. 2018-I-12 on European prudential documents to be communicated annually and quarterly by supplementary professional pension schemes; Having regard to the data dictionary (Data Point Model and XBRL and Pension Funds Annotated Templates; Taxonomy 2.3.0) applicable to pension funds published by EIOPA on 5 November 2018; Having regard to the opinion of the Consultative Commission on Prudential Affairs dated 20 February 2019. DECIDES: Article 1st : • The following are hereinafter referred to as “supplementary professional pension schemes”: supplementary professional pension funds mentioned in Article L. 381-1 of the Insurance Code, mutual insurance companies or unions of supplementary professional pension funds mentioned in Article L. 2 214-1 of the Mutual Insurance Code and institutions for supplementary professional pension mentioned in Article L. 942-1 of the Social Security Code. Article 2 : • Supplementary professional pension schemes shall submit annually to the Prudential Supervision and Resolution Authority, within the time limits provided for in I and III of Article R. 355-6 of the Insurance Code, the following statements prepared according to the models defined in Annex A of this instruction:

• PFE.01.01.30 – Content of the collection
• PFE.01.02.30 - General information
• PFE.02.01.30 – Balance sheet
• PF.04.03.24 - Cross-border activities
• PF.05.03.24 - Expenses
• PFEF.06.02.30 – Investment statement
• PF.06.03.24 - UCITS and investment funds - Transparency approach
• PF.09.02.24 - Investment income
• PF.29.05.24 - Evolution of technical provisions
• PFE.50.01.30 Member data
• PF.51.01.24 - Flows: Premiums, benefits, transfers
• EP.02.01.30 – IORP Reserves
• EP.03.01.30 - Liabilities for statistical purposes
• EP.04.01.30 - Liabilities, retirement commitments, by country ». Article 3 : • Supplementary professional pension schemes shall submit quarterly to the Prudential Supervision and Resolution Authority, within the time limits provided for in II and III of Article R. 355-6 of the Insurance Code, the following statements prepared according to the models defined in Annex B of this instruction:
• PFE.01.01.31 - Content of the collection
• PFE.01.02.31 - General information
• PFE.02.01.30- Balance sheet
• PFEF.06.02.30- Investment statement
• EP.02.01.30 – Reserves Article 4 : • Supplementary professional pension schemes shall submit to the Prudential Supervision and Resolution Authority, by electronic transmission using the XBRL (eXtensible Business Reporting Language) computer format, the quantitative information defined in Articles 2 and 3 of this instruction.

3 Monetary quantitative information must comply with 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 Supervision and Resolution Authority, the information described in Articles 2 and 3 must be electronically signed under the conditions set by the Prudential Supervision and Resolution Authority's Instructions No. 2015-I-18 and No. 2017-I-12. Article 5 : • The technical and methodological procedures for submission are defined by the current ACPR instructions. Article 6 : • This instruction applies to supplementary professional pension schemes with effect from financial years closed from 31 September 2019 for quarterly submissions, and from financial years closed from 31 December 2019 for annual submissions. Done in Paris, on 11 July 2018 For the Insurance Sectoral Sub-College The President, [Bernard DELAS]