Regulatory Alerts2008-01-10
Instruction No. 2008-02 of January 10, 2008, amending Instruction No. 2006-04 of June 28, 2006, regarding the transmission to the Banking Commission of consolidated financial documents prepared under IAS/IFRS standards by credit institutions, investment firms, and financial companies
The French Banking Commission issued Instruction No. 2008-02 to amend the reporting requirements for credit institutions, investment firms, and financial companies regarding consolidated financial documents prepared under IAS/IFRS standards. The instruction replaces specific financial statement forms (FIN 1, FIN 2, FIN 14, FIN 16, FIN 17, FIN 18, FIN 30, and FIN 33) with updated versions to align with current regulatory frameworks. This amendment enters into force for reporting periods ending on or after June 30, 2008.
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