Instruction No. 2021-I-03 of March 11, 2021 on the Implementation of the Unified Reporting for Banks and Similar Entities (RUBA)

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2021-I-03 on the Implementation of the Unified Reporting for Banks and Similar Entities (RUBA)

Modified by Instruction No. 2021-I-17 of December 6, 2021

The Prudential Control and Resolution Authority (ACPR),

Having regard to the Monetary and Financial Code, in particular Articles L. 612-2 and L. 612-24;

Having regard to Council Regulation (EU) No 1024/2013 of October 15, 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions;

Having regard to Ordinance No. 2005-1516 of December 8, 2005 relating to electronic exchanges between users and administrative authorities and between administrative authorities;

Having regard to the Accounting Standards Authority Regulation No. 2014-07 of November 26, 2014 relating to the accounts of companies in the banking sector;

Having regard to the Order of November 3, 2014 relating to prudential supervision on a consolidated basis;

Having regard to Instruction No. 2008-04 modified on April 30, 2008 relating to the ring-fencing of customer funds of investment firms;

Having regard to Instruction No. 2014-I-17 of December 8, 2014 relating to the regulatory statements mentioned in Article 10 of CRBF Regulation No. 99-10 of July 9, 1999;

Having regard to Instruction No. 2015-I-19 modified on October 2, 2015 relating to the electronic signature of documents transmitted electronically to the ACPR (Banking Sector);

Having regard to Instruction No. 2016-I-09 of March 11, 2016 relating to the coverage ratio of real estate credit companies and housing finance companies;

Having regard to the opinion of the Consultative Commission on Prudential Affairs of February 25, 2021,

DECIDES

Article 1:

The following establishments and companies, hereinafter referred to as "subject establishments," are subject to this instruction:

• credit institutions mentioned in I of Article L. 511-1 of the Monetary and Financial Code;

• branches of credit institutions from third countries defined in Article L. 511-10 of the Monetary and Financial Code;

• central bodies mentioned in Article L. 511-30 of the Monetary and Financial Code;

• financing companies mentioned in II of Article L. 511-1 of the Monetary and Financial Code;

• investment firms mentioned in Article L. 531-4 of the Monetary and Financial Code;

• branches of investment firms from third countries defined in Article L. 532-48 of the Monetary and Financial Code;

• financial holding companies and parent companies of financing companies mentioned in Article L. 517-1 of the Monetary and Financial Code;

• mixed financial holding companies mentioned in Article L. 517-4 of the Monetary and Financial Code;

• legal persons affiliated with clearing houses mentioned in points 3 and 4 of Article L. 440-2 of the Monetary and Financial Code;

• legal persons authorized to exercise activities of custody or administration of financial instruments mentioned in points 4 and 5 of Article L. 542-1 of the Monetary and Financial Code;

• persons mentioned in Article L. 421-17 of the Monetary and Financial Code;

• payment institutions and account information service providers mentioned in Article L. 522-1 of the Monetary and Financial Code;

• electronic money institutions mentioned in Article L. 526-1 of the Monetary and Financial Code.

• Investment holding companies mentioned in Article 4, paragraph 1, point 23 of Regulation (EU) 2019/2033 of the European Parliament and of the Council of November 27, 2019 on prudential requirements applicable to investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014

Article 2:

Subject establishments shall communicate to the ACPR the statements relating to the Unified Reporting for Banks and Similar Entities (RUBA) set out in Annex I of this instruction, in accordance with the submission procedures provided for by Annexes II and III of this instruction and the technical documentation published on the ACPR website.

The RUBA statements are prepared in accordance with national accounting standards.

Article 3:

RUBA documents are filled in euros and sent to the ACPR by electronic transmission in XML-XBRL format according to the technical specifications necessary for their processing as defined by the ACPR. They are electronically signed in accordance with the procedures defined by the aforementioned Instruction No. 2015-I-19.

Article 4:

Instruction No. 2009-01 modified on June 19, 2009 relating to the implementation of the unified financial reporting system is repealed and replaced by this instruction. References to the repealed Instruction No. 2009-01 contained in other instructions shall be understood as references to this instruction.

Article 5:

This instruction shall enter into application on January 1, 2022.

Paris, March 11, 2021

The Designated President,

[Denis BEAU]