Instruction No. 2011-I-02 of January 11, 2011 Creating the Supplementary Table to Investment Statements, Modified by Instruction No. 2014-I-03 (Consolidated Version)

PRUDENTIAL CONTROL AUTHORITY

Instruction No. 2011-I-02 dated January 11, 2011 creating the supplementary table to investment statements modified by Instruction No. 2014-I-03 dated March 3, 2014

The Prudential Control Authority, Having regard to the Monetary and Financial Code, in particular Articles L. 612-2 and L. 612-24; Having regard to the Insurance Code, in particular Article A. 344-3; Having regard to the Social Security Code, in particular Article A. 931-11-11; Having regard to the Mutual Code; Decides:

Article 1

• The annual detailed report provided for in Articles A. 344-8 of the Insurance Code, A. 931-11-15 of the Social Security Code, and A. 114-4 of the Mutual Code is supplemented by a statement called the supplementary table to investment statements (TCEP). It is submitted by the entities designated below: 1° Insurance companies carrying out direct insurance activities mentioned in Article L. 310-1 of the Insurance Code and the companies mentioned in the last paragraph of the same article; 2° Reinsurance companies mentioned in Article L. 310-1-1 of the Insurance Code; 3° Mutual societies and unions governed by Book II of the Mutual Code and unions managing the federal guarantee systems mentioned in Article L. 111-6 of the Mutual Code, as well as group mutual unions mentioned in Article L. 111-4-2 of the same Code; 4° Provident institutions, unions, and joint provident groups governed by Title III of Book IX of the Social Security Code.

Article 2 - The supplementary table to investment statements is prepared in accordance with the model presented in the annex to this instruction and is composed of the following sections:

• the first section receives the information necessary for the identification of the entity;
• the second section "totals and reconciliations", for aggregation and reconciliation, allows presenting the totals of the third section by allocation accounting, to totalize by reinsurer the values received as collateral from them (section 4), by provident institution the values managed for their account (section 5), and by borrowing entity the securities lent (section 6);
• the third section is intended for data on the different investments, financial derivative instruments, and various admissible assets recorded in the entity's balance sheet;
• the fourth section is intended for values received as collateral from reinsurers, which are not recorded in the entity's balance sheet;
• the fifth section allows recording information on values managed by the entity within the framework of the authorization in branch 25, and not appearing in its balance sheet;
• the sixth and final section "securities lending" is intended for securities lent by the entity. The list of fields requested for sections 3, 4, 5, and 6 appears on the statement model presented in the annex to this instruction.

Article 3 - The supplementary table to investment statements is prepared in accordance with the technical procedures and the technical notice published on the website of the Prudential Control and Resolution Authority. Amounts are expressed in thousands of euros and rounded to the nearest thousand euros.

Paris, January 11, 2011 The Vice-President of the Prudential Control Authority, [Jean-Philippe THIERRY]