Regulatory Alerts2021-03-11
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Instruction No. 2021-I-03 of March 11, 2021 on the Implementation of the Unified Reporting for Banks and Similar Entities (RUBA)
The Autorité de Contrôle Prudentiel et de Résolution (ACPR) issued Instruction No. 2021-I-03 to establish the Unified Reporting for Banks and Similar Entities (RUBA) framework, replacing the previous 2009 financial reporting system. This instruction mandates that a defined list of credit institutions, investment firms, and other financial entities submit standardized RUBA reports in euros using XML-XBRL format with electronic signatures. The regulatory requirements became effective on January 1, 2022, and apply to entities including credit institutions, payment establishments, and investment holding companies.
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