Regulatory Alerts2025-04-16
Instruction No. 2025-I-01 of April 16, 2025 on Annual Prudential Documents to be Submitted by Entities Subject to ACPR Supervision Not Covered by Solvency II and Not ORPS
The Autorité de Contrôle Prudentiel et de Résolution (ACPR) issued Instruction No. 2025-I-01 to replace the previous 2024 directive, establishing the specific annual prudential reporting obligations for insurance entities, mutuals, and social protection institutions not subject to Solvency II or classified as Additional Professional Pension Schemes. The instruction mandates that these entities submit detailed statistical forms and financial statements to the ACPR within four months of the fiscal year-end, with specific templates varying based on the nature of their activities (life, non-life, or mixed). Furthermore, it requires the submission of governance reports, including solvency, internal control, and audit reports, within thirty days of approval by the relevant governing bodies and no later than June 30 following the fiscal year-end.