Regulatory Alerts2022-07-13
Instruction No. 2022-I-15 of July 13, 2022, on the declaration of additional information applicable to Class 2 and 3 investment firms and investment holding companies under Regulation (EU) 2019/2033
The French Prudential Supervision and Resolution Authority (ACPR) mandates that Class 2 and 3 investment firms and investment holding companies publish consolidated financial statements under IFRS standards. These entities are required to submit quarterly, semi-annual, and annual supplementary financial data using specific XBRL XML formats defined in Commission Implementing Regulation (EU) 2021/451. The instruction specifies the exact reporting templates, submission frequencies, and technical transmission requirements effective from the day following its publication.
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