Instruction No. 2020-I-14 of 16 December 2020 amending Instruction 2020-I-05 of 9 April 2020 on European prudential documents to be communicated annually and quarterly by additional professional retirement schemes

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2020-I-14 amending Instruction 2020-I-05 of 9 April 2020 on European prudential documents to be communicated annually and quarterly by additional professional retirement schemes

The Prudential Control and Resolution Authority, Having regard to Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational retirement provision ('IORP II'); Having regard to EIOPA_BoS/18_114 'Decision of the Board of Supervisors on EIOPA's regular information requests towards NCAs regarding provision of occupational pensions information' of 10 April 2018 (amended by Decision EIOPA-BoS-20-362 on 2 June 2020); Having regard to Regulation (EU) 2018/231 of the European Central Bank of 26 January 2018 on statistical reporting requirements applicable to pension funds (ECB/2018/2); Having regard to the Insurance Code, in particular Articles L. 381-1, L. 385-6 and R. 385-17; Having regard to the Monetary and Financial Code, in particular Articles L. 612-2 and L. 612-24; Having regard to the Mutual Code, in particular Articles L. 214-1 and L. 214-12; Having regard to the Social Security Code, in particular Articles L. 942-1 and L. 942-11; Having regard to the opinion of the Prudential Affairs Consultative Committee of 2 December 2020, DECIDES

Article 1:
I. The list of statements referred to in Article 2 is replaced by the following list:

• PFE.01.01.30 - Content of individual ECB submissions

• PFE.01.02.30 - General information [with ECB add-ons]

• PFE.02.01.30 - Balance sheet [with ECB add-ons]

• PF.04.03.24 - Cross-border activities

• PF.05.03.24 - Expenses

• PFEF.06.02.30 - Investment statement [with ECB add-ons]

• PF.06.03.24 - UCITS and investment funds - Transparency approach

• PF.09.02.24 - Investment income

• PF.29.05.24 - Evolution of technical provisions

• PFE.50.01.30 - Member data [with ECB add-ons]

• PF.51.01.24 - Premiums, benefits, transfers flows

• EP.02.01.30 - Statistics / Assets

• EP.03.01.30 - Statistics / Liabilities

• EP.04.01.30 - Statistics / Liabilities by country

II. The list of statements referred to in Article 3 is replaced by the following list:

• PFE.01.01.31 - Content of individual quarterly ECB submissions
• PFE.01.02.31 - General information [with ECB add-ons]
• PFE.02.01.30 - Balance sheet [with ECB add-ons]
• PFEF.06.02.30 - Investment statement [with ECB add-ons]
• EP.02.01.30 - Statistics / Assets

Article 2:
Annexes A and B to Instruction No. 2020-I-05 are replaced by Annexes A and B to this Instruction.

Article 3:
This Instruction enters into force for collections due for financial years and quarters ending on 31 December 2020.

Paris, 16 December 2020

For the Insurance Sectoral Sub-College
The President,

[Jean-Paul FAUGÈRE]