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2020-12-16

Instruction No. 2020-I-14 of 16 December 2020 amending Instruction 2020-I-05 of 9 April 2020 on European prudential documents to be communicated annually and quarterly by additional professional retirement schemes

The Autorité de contrôle prudentiel et de résolution (ACPR) issued Instruction No. 2020-I-14 to update the European prudential reporting requirements for additional professional retirement schemes. The document replaces the lists of annual and quarterly reporting templates with new codes, many of which include specific European Central Bank (ECB) add-ons. These changes apply to collections due for financial years and quarters ending on or after 31 December 2020.

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PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2020-I-14 amending Instruction 2020-I-05 of 9 April 2020 on European prudential documents to be communicated annually and quarterly by additional professional retirement schemes

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/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 (amended by Decision EIOPA-BoS-20-362 on 2 June 2020); 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 the Insurance Code, in particular Articles L. 381-1, L. 385-6 and R. 385-17; Having regard to the Monetary and Financial Code, in particular Articles L. 612-2 and L. 612-24; Having regard to the Mutual 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 the opinion of the Prudential Affairs Consultative Committee of 2 December 2020, DECIDES

Article 1: I. The list of statements referred to in Article 2 is replaced by the following list:

  • PFE.01.01.30 - Content of individual ECB submissions

  • 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

  • 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

II. The list of statements referred to in Article 3 is replaced by the following list:

  • 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

Article 2: Annexes A and B to Instruction No. 2020-I-05 are replaced by Annexes A and B to this Instruction.

Article 3: This Instruction enters into force for collections due for financial years and quarters ending on 31 December 2020.

Paris, 16 December 2020

For the Insurance Sectoral Sub-College The President,

[Jean-Paul FAUGÈRE]

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