Instruction No. 2022-I-06 of March 9, 2022, amending Instruction No. 2021-I-03 of March 11, 2021, regarding the implementation of the Unified Reporting for Banks and Similar Entities (RUBA)

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2022-I-06 amending Instruction No. 2021-I-03 of March 11, 2021 regarding the implementation of the Unified Reporting for Banks and Similar Entities (RUBA)

The Prudential Control and Resolution Authority (ACPR),

Having regard to the Monetary and Financial Code, in particular Articles L. 612-2 and L. 612-24;

Having regard to Council Regulation (EU) No 1024/2013 of October 15, 2013, conferring specific tasks upon the European Central Bank concerning policies relating to the prudential supervision of credit institutions;

Having regard to Ordinance No. 2005-1516 of December 8, 2005, relating to electronic exchanges between users and administrative authorities and between administrative authorities;

Having regard to the Accounting Standards Authority Regulation No. 2014-07 of November 26, 2014, relating to the accounts of companies in the banking sector;

Having regard to the Order of November 3, 2014, relating to prudential supervision on a consolidated basis;

Having regard to Instruction No. 2008-04, as amended, of April 30, 2008, relating to the ring-fencing of client funds of investment firms;

Having regard to Instruction No. 2014-I-17 of December 8, 2014, relating to the regulatory statements mentioned in Article 10 of CRBF Regulation No. 99-10 of July 9, 1999;

Having regard to Instruction No. 2015-I-19, as amended, of October 2, 2015, relating to the electronic signature of documents transmitted electronically to the ACPR (Banking Sector);

Having regard to Instruction No. 2016-I-09 of March 11, 2016, relating to the coverage ratio of real estate credit companies and housing finance companies;

Having regard to Instruction No. 2021-I-17 amending Instruction No. 2021-I-03 of March 11, 2021, regarding the implementation of the Unified Reporting for Banks and Similar Entities (RUBA);

Having regard to the opinion of the Prudential Affairs Advisory Committee of February 25, 2022,

DECIDES

Article 1:
Annexes I and III to Instruction No. 2021-I-03 of March 11, 2021, are replaced by the annexes to this instruction.

Article 2:
By way of exception to Article 3 of Instruction No. 2021-I-03 of March 11, 2021, the submissions made by credit institutions and housing finance companies under the provisions of Article 2 of Instruction No. 2022-I-03 of March 9, 2022, shall be made by electronic transmission, using an Excel spreadsheet format (.xls), for the collections finalized on September 30, 2022, and December 31, 2022.

Article 3:
This instruction shall enter into application as of July 8, 2022.

Paris, March 9, 2022
The Designated President,
Denis BEAU