Instruction No. 2021-I-25 of 16 December 2021 amending Instruction 2020-I-05 of 9 April 2020 on prudential European documents to be communicated annually and quarterly by supplementary professional pension schemes

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2021-I-25 amending Instruction 2020-I-05 of 9 April 2020 on prudential European documents to be communicated annually and quarterly by supplementary professional pension schemes amended by Instruction No. 2020-I-14 of 16 December 2020

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 Decision 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 Insurance 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 16 November 2021,

DECIDES

Article 1:
Article 2 of Instruction No. 2020-I-05 is hereby worded as follows:
"Supplementary professional pension schemes shall submit annually to the Prudential Control and Resolution Authority, within the time limits set out in Article 5, the following statements:

• PFE.01.01.30 - Content of individual annual submissions [with ECB add-ons]
• 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 - Development 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
  The templates for the statements are established in accordance with the annex to Decision EIOPA BoS/18-114 of 10 April 2018 amended by Decision EIOPA-BoS-20-362 of 2 June 2020 and the joint technical instructions to EIOPA and the ECB for pension fund reporting (Technical instructions for EIOPA and ECB Pension Funds reporting using the XBRL taxonomy). By way of exception, the statement PFEF.06.02.30 is established according to the template defined in the annex to this instruction."

Article 2:
Article 3 of Instruction No. 2020-I-05 is hereby worded as follows:
"Supplementary professional pension schemes shall submit quarterly to the Prudential Control and Resolution Authority, within the time limits set out in Article 6, the following statements:

• 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
  The templates for the statements are established in accordance with the annex to Decision EIOPA BoS/18-114 of 10 April 2018 amended by Decision EIOPA-BoS-20-362 of 2 June 2020 and the joint technical instructions to EIOPA and the ECB for pension fund reporting (Technical instructions for EIOPA and ECB Pension Funds reporting using the XBRL taxonomy). By way of exception, the statement PFEF.06.02.30 is established according to the template defined in the annex to this instruction."

Article 3:
Annexes A and B of Instruction No. 2020-I-05 are replaced by a single annex to this instruction.

Article 4:
This instruction shall enter into force upon its publication.

Done in Paris, 16 December 2021
For the Insurance Sectoral Sub-College
The President,
[Jean-Paul FAUGÈRE]