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

PRUDENTIAL SUPERVISION AND RESOLUTION AUTHORITY

Instruction No. 2022-I-15 on the declaration of additional information applicable to Class 2 and 3 investment firms and investment holding companies defined by Regulation (EU) 2019/2033 Amended by Instruction No. 2025-I-05 of May 22, 2025

The Prudential Supervision and Resolution Authority (ACPR), Having regard to the Monetary and Financial Code, in particular Articles L. 517-4-3, L. 531-4, L. 612-1, L. 612-2 and L. 612-24; Having regard to Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012; Having regard to Regulation (EU) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards; Having regard to Commission Implementing Regulation (EU) No 2021/451 of 17 December 2020 defining implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to prudential information to be provided by institutions, and repealing Implementing Regulation (EU) No 680/2014; Having regard to the opinion of the Prudential Affairs Advisory Committee of 23 June 2022, DECIDES

Article 1: The institutions subject to this instruction, hereinafter referred to as "subject institutions," are institutions that publish consolidated accounts according to international accounting standards within the meaning of Regulation (EU) No 1606-2002 (IFRS standards) and fall into one of the following categories:

1° Investment firms defined in Article L. 531-4 of the Monetary and Financial Code mentioned in points 2° and 3° of that article, that is to say, those that meet the classification criteria of Regulation (EU) 2019/2033 in the following categories:

CONSOLIDATED INSTRUCTION

2

• Class 2: Investment Firms (IFs) that are not defined by the IFR Regulation (EU) 2019/2033, either as systemic IFs (Class 1), nor as non-systemic IFs having a business model and risk profile similar to those of systemic institutions (Class 1 bis), nor as small and non-interconnected (Class 3, cf. infra),
• Class 3: Small and non-interconnected IFs that meet all the conditions of Article 12 of the IFR Regulation (EU) 2019/2033.

2° Investment holding companies defined in Article L. 517-4-3 of the Monetary and Financial Code, by reference to Article 4 paragraph 1, point 23 of the IFR Regulation (EU) 2019/2033 on investment holding companies.

Article 2: Subject institutions shall communicate to the ACPR on a quarterly basis the information contained in the templates listed in Annex III of the Implementing Regulation (EU) 2021/451 of 17 December 2020 and enumerated below:

o F_01.00 Balance Sheet - Statement of Financial Position o F_02.00 Statement of Profit or Loss o F_03.00 Statement of Comprehensive Income o F_04.00 Breakdown of financial assets by instrument and by counterparty sector o F_05.00 Breakdown of loans and advances by product o F_08.00 Breakdown of financial liabilities o F_09.00 Loan commitments, financial guarantees and other commitments o F_10.00 Derivatives - Trading o F_11.00 Derivatives - Hedge Accounting o F_12.00 Movements in allowances for credit losses and depreciation of equity instruments o F_13.00 Collateral and guarantees received o F_14.00 Fair value hierarchy: financial instruments at fair value o F_16.00 Breakdown of selected items from the statement of profit or loss o F_20.00 Geographic breakdown o F_22.00 Asset management, custodian activities and other service functions

Subject institutions shall communicate to the ACPR on a semi-annual basis the information contained in the template listed in Annex III of the Implementing Regulation (EU) 2021/451 of 17 December 2020 titled:

o F_31.00 Related parties

Subject institutions shall communicate to the ACPR on an annual basis the information contained in the templates listed in Annex III of the Implementing Regulation (EU) 2021/451 of 17 December 2020 and enumerated below:

3 o F_40.00 Group structure o F_42.00 Tangible assets and intangible assets: carrying amount by valuation method o F_43.00 Provisions o F_44.00 Defined benefit plans and employee benefits

The list of statements required under this additional requirement, their periodicity and other submission modalities are set out in the annex to this instruction.

Article 3: The statements relating to the declaration of additional information applicable to the subject institutions shall be completed in euros and sent to the ACPR by electronic transmission, using an XML – XBRL format according to the technical specifications necessary for their processing as defined by the ACPR for collections closed after 31 December 2022. They must be communicated under the conditions set by the Instruction of the Prudential Supervision and Resolution Authority No. 2025-I-05.

Article 4: This instruction shall apply the day following its publication.

Paris, July 13, 2022 The Designated President, Denis BEAU