Instruction No. 2010-I-08 of December 13, 2010, amending Instruction No. 93-01 regarding the transmission of annual accounts, prudential documents, and other information

PRUDENTIAL CONTROL AUTHORITY
Instruction No. 2010-I-08 amending Instruction No. 93-01 regarding the transmission to the Banking Commission of annual accounts, prudential documents as well as "other information" The Prudential Control Authority, Having regard to the Commercial Code, particularly Article R. 232-11; Having regard to the Monetary and Financial Code, particularly Articles L. 612-1-II-2 and L. 612-24, and L. 451-1-2-I and L. 451-1-2-IV; Having regard to Regulation No. 2010-08 of October 7, 2010, of the Accounting Standards Authority regarding annual and quarterly publications, amending the Regulation of the Banking Regulation Committee No. 91-01 regarding the preparation and publication of individual accounts of credit institutions; Having regard to Regulation No. 2010-09 of October 7, 2010, of the Accounting Standards Authority regarding annual and quarterly publications, amending the Regulation of the Banking Regulation Committee No. 97-03 regarding the preparation and publication of accounts of investment firms other than portfolio management companies; Having regard to Regulation No. 99-07 of November 24, 1999, of the Accounting Regulation Committee regarding consolidation rules; Decides:

Article 1
Article 2 of Instruction No. 93-01 is amended as follows:
After the words "subject institutions" the following terms are inserted: "which are not subject to Article L. 451-1-2-I of the Monetary and Financial Code"; A second paragraph, drafted as follows, is added: "Subject institutions which are subject to Article L. 451-1-2-I of the Monetary and Financial Code shall promptly send to the General Secretariat of the Prudential Control Authority a copy of the publication in the Official Bulletin of Mandatory Legal Announcements of the notice mentioning the reference of the publication of their individual annual accounts carried out in application of Article L. 451-1-2-I of the Monetary and Financial Code."

Article 2
Article 3 of Instruction No. 93-01 is amended as follows:
After the words "financial companies" the following terms are inserted: "which are not subject to Article L. 451-1-2-I of the Monetary and Financial Code";

Instruction No. 2010-I-08 amending Instruction No. 93-01 regarding the transmission to the Banking Commission of annual accounts, prudential documents as well as "other information" Prudential Control Authority 2 A second paragraph, drafted as follows, is added: "Subject institutions which are subject to Article L. 451-1-2-I of the Monetary and Financial Code shall promptly send to the General Secretariat of the Prudential Control Authority a copy of the publication in the Official Bulletin of Mandatory Legal Announcements of the notice mentioning the reference of the publication of their consolidated annual accounts carried out in application of the provisions of Article L. 451-1-2-I of the Monetary and Financial Code."

Article 3
Article 12 of Instruction No. 93-01 is amended as follows:
After the words "subject institutions" the following terms are inserted: "which are not subject to Article L. 451-1-2-IV of the Monetary and Financial Code and whose total balance sheet exceeds 450 million euros".

Article 4
Article 13 of Instruction No. 93-01 is repealed.

Paris, December 13, 2010
The President of the Prudential Control Authority, [Jean-Paul REDOUIN]