Instruction No. 2023-I-03 of April 13, 2023, repealing and replacing Instruction No. 2021-I-05 regarding prudential annual documents for ACPR-regulated entities not subject to Solvency II

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2023-I-03
Repealing and replacing Instruction No. 2021-I-05 of June 18, 2021 Regarding the annual prudential documents to be communicated by entities subject to ACPR supervision that do not fall under the so-called "Solvency II" regime and are not FRPS (Professional Supplementary Pension Funds) modified by Instruction No. 2021-I-12 of October 15, 2021

The Prudential Control and Resolution Authority (ACPR), Having regard to the Monetary and Financial Code, particularly Articles L. 612-2 and L. 612-24; Having regard to the Insurance Code, particularly Articles L. 310-3-2, R. 336-6, R. 336-7, R. 336-8 and D. 344-5; Having regard to the Mutual Code, particularly Articles L. 212-1, L. 211-11 and D. 114-11; Having regard to the Social Security Code, particularly Articles L. 931-6-1, L. 931-9 and D. 931-37; Having regard to the Public Health Code; Having regard to the Commercial Code; Having regard to Decree No. 2015-1121 of September 4, 2015, amending the statistical statements of insurance companies, mutuals and provident institutions in matters of complementary social protection; Having regard to the Order of June 24, 2008, defining the methods of transmission to the ACPR of data relating to medical civil liability; Having regard to the Order of December 13, 2022, relating to the classification of commitments resulting from attacks on information and communication systems; Having regard to the opinion of the Prudential Affairs Consultative Committee of March 27, 2023, DECIDES

Article 1:
The following are subject to this Instruction:
a) entities not falling under the so-called "Solvency II" regime within the meaning of:

• Article L. 310-3-2 of the Insurance Code;

• Article L. 211-11 of the Mutual Code, with the exception of entities referred to
  in b) of this Instruction;

• Article L. 931-6-1 of the Social Security Code.
  Their submission obligations are defined in Articles 2-1 to 3. b) mutuals and fully substituted unions referred to in point 3° of Article
  L. 211-11 of the Mutual Code. Their submission obligations are defined in
  Article 4.
  c) branches of foreign companies mentioned in Article L. 310-10-1 of the Insurance Code, for the statements applicable to them.

Article 2-1:
The entities referred to in a) of Article 1, which carry out an activity mentioned in point 1°, 2° or 3° of Article L. 310-1 of the Insurance Code, submit to the ACPR, within four months following the closing of the annual financial year, the following statements, prepared according to the models defined in Annex A of this Instruction:

• C3: Acceptances and cessions in reinsurance
• C4: Premiums by categories of contracts and guarantees
• C5: Representation of privileged commitments
• C6: Solvency margin
• C8: Description of the reinsurance plan
• C9: Dispersion of reinsurers and simulations of events
• C10: Premiums and results by accident year
• C11: Claims by accident year
• C12: Claims and results by underwriting year
• C13: Reinsurers' share in claims
• TCEP: Supplementary table to the investment statements
• FR.02.01: Balance Sheet
• FR.03.03: Non-technical Income Statement
• FR.04.01: Variation of equity for insurance companies
• FR.05.01: Variation of fixed assets
• FR.06.01: Breakdown of the amount of provisions (non-technical liabilities)
• FR.07.01: Details of regularization accounts
• FR.08.01: Breakdown of general expenses by nature and destination,
  breakdown of personnel costs, Commitments towards members of governing bodies
• FR.10.01: Financial data relating to social action activities
• FR.12.01: Breakdown of financial results by type of movements, by type
  of flows and by nature of securities
• FR.30.01: Valuation of real estate assets

Without prejudice to point I, the entities referred to in a) of Article 1, which carry out exclusively an activity mentioned in point 1° of Article L. 310-1 of the Insurance Code, also submit to the ACPR, within four months following the closing of the annual financial year, the following statements, prepared according to the models defined in Annex A of this Instruction:

• C20: Movements of policies, capitals and annuities
• FR.03.01: Technical Life Income Statement
• FR.13.01: Income Statement by category (Life & Bodily Injury)
• FR.20.01: Taux Servis Statement - Monitoring of Life mathematical provisions by contract
• FR.22.01: Participation in profits / surpluses – General Fund
• FR.22.02: Participation in profits / surpluses – Euro Growth
• FR.22.03: Participation in profits / surpluses – PERP
• FR.22.04: Reconciliation with the income statement and balance sheet
• FR.22.05: Participation in profits / surpluses - Category 14
• FR.23.01: Guaranteed minimum rate, monitoring of envelopes

Without prejudice to point I, the entities referred to in a) of Article 1, which carry out exclusively an activity mentioned in point 2° or 3° of Article L. 310-1 of the Insurance Code, also submit to the ACPR, within four months following the closing of the annual financial year, the following statements, prepared according to the models defined in
Annex A of this Instruction:

• FR.03.02: Non-Life Technical Income Statement
• FR.13.03: Income Statement by category (Non-Life & Bodily Injury)
• FR.24.01: Provisions for claims not yet reported - construction
  insurance

Without prejudice to point I, the entities referred to in a) of Article 1, which carry out a mixed activity falling under points 1° and 2° of Article L. 310-1 of the Insurance Code, also submit to the ACPR, within four months following the closing of the annual financial year, the following statements, prepared according to the models defined in Annex A of the present Instruction:

• C20: Movements of policies, capitals and annuities
• FR.03.01: Technical Life Income Statement
• FR.03.02: Non-Life Technical Income Statement
• FR.13.01: Income Statement by category (Life & Bodily Injury)
• FR.13.02: Income Statement by category (Mixed & Bodily Injury)
• FR.20.01: Taux Servis Statement - Monitoring of Life mathematical provisions by contract
• FR.22.01: Participation in profits / surpluses – General Fund
• FR.22.02: Participation in profits / surpluses – Euro Growth
• FR.22.03: Participation in profits / surpluses – PERP
• FR.22.04: Reconciliation with the income statement and balance sheet
• FR.22.05: Participation in profits / surpluses - Category 14
• FR.23.01: Guaranteed minimum rate, monitoring of envelopes

Article 2-2:
I. The entities referred to in a) of Article 1, which carry out an activity mentioned in
a), b), c), d) or e) of point 1° of I of Article L. 111-1 of the Mutual Code, submit to the ACPR, within four months following the closing of the annual financial year, the statements following, prepared according to the models defined in Annex A of this Instruction:

• C3: Acceptances and cessions in reinsurance, direct business taken
  and operations given in substitution
• C4: Contributions by categories of operations and guarantees
• C5: Representation of privileged commitments
• C6: Solvency margin
• C8: Description of the reinsurance plan
• C9: Dispersion of reinsurers and simulations of events
• C10: Contributions and results by accident year
• C11: Benefits by accident year
• C12: Benefits and results by underwriting year
• C13: Reinsurers' share in benefits
• TCEP: Supplementary table to the investment statements
• FR.02.01: Balance Sheet
• FR.03.03: Non-technical Income Statement
• FR.04.02: Variation of equity for mutuals
• FR.05.01: Variation of fixed assets
• FR.06.01: Breakdown of the amount of provisions (non-technical
  liabilities)
• FR.07.01: Details of regularization accounts
• FR.08.01: Breakdown of general expenses by nature and destination,
  breakdown of personnel costs, Commitments towards members of governing bodies
• FR.09.01: Income and expenses from voluntary contributions in
  kind
• FR.10.01: Financial data relating to social action activities
• FR.12.01: Breakdown of financial results by type of movements,
  by type of flows and by nature of securities
• FR.30.01: Valuation of real estate assets

Without prejudice to point I, the entities referred to in a) of Article 1, which carry out exclusively an activity mentioned in b) of point 1° of I of Article L. 111-1 of the Mutual Code, also submit to the ACPR, within four months following the closing of the annual financial year, the following statements, prepared according to the models defined in
Annex A of this Instruction:

• C20: Movement of membership forms for regulations or contracts
  of capitals and annuities

• FR.03.01: Technical Life Income Statement

• FR.13.01: Income Statement by category (Life & Bodily Injury)

• FR.20.01: Taux Servis Statement - Monitoring of Life mathematical provisions by
  contract

• FR.22.01: Participation in profits / surpluses - General Fund

• FR.22.03: Participation in profits / surpluses – PERP

• FR.22.04: Reconciliation with the income statement and balance sheet

• FR.22.05: Participation in profits / surpluses - Category 14

Without prejudice to point I, the entities referred to in a) of Article 1, which carry out exclusively an activity mentioned in a), c), d) or e) of point 1° of I of Article
L. 111-1 of the Mutual Code, also submit to the ACPR, within four
months following the closing of the annual financial year, the following statements, prepared according to the models defined in Annex A of this Instruction:

• FR.03.02: Non-Life Technical Income Statement
• FR.13.03: Income Statement by category (Non-Life & Bodily Injury)

Without prejudice to point I, the entities referred to in a) of Article 1, which carry out a mixed activity mentioned in a) and b), c), d) or e) of point 1° of I of Article L. 111-1 of the Mutual Code, also submit to the ACPR, within four months following the closing of the annual financial year, the following statements, prepared according to the models defined in Annex A of this Instruction:

• C20: Movement of membership forms for regulations or
  contracts of capitals and annuities
• FR.03.01: Technical Life Income Statement
• FR.03.02: Non-Life Technical Income Statement
• FR.13.01: Income Statement by category (Life & Bodily Injury)
• FR.13.02: Income Statement by category (Mixed & Bodily Injury)
• FR.20.01: Taux Servis Statement - Monitoring of Life mathematical provisions by
  contract
• FR.22.01: Participation in profits / surpluses - General Fund
• FR.22.03: Participation in profits / surpluses – PERP
• FR.22.04: Reconciliation with the income statement and balance sheet
• FR.22.05: Participation in profits / surpluses - Category 14

Article 2-3:
The entities referred to in a) of Article 1, which carry out an activity mentioned in a), b) or c) of Article L. 931-1 of the Social Security Code, submit to the ACPR, in four months following the closing of the annual financial year, the following statements, prepared according to the models defined in Annex A of this Instruction:

• C3: Acceptances and cessions in reinsurance

• C4: Contributions by categories of operations and guarantees

• C5: Representation of privileged commitments

• C6: Solvency margin

• C10: Contributions and results by accident year

• C11: Claims by accident year

• C12: Claims and results by underwriting year

• C13: Reinsurers' share in claims

• TCEP: Supplementary table to the investment statements

• FR.02.01: Balance Sheet

• FR.03.03: Non-technical Income Statement

• FR.04.03: Variation of equity for provident institutions

• FR.05.01: Variation of fixed assets

• FR.06.01: Breakdown of the amount of provisions (non-technical liabilities)

• FR.07.01: Details of regularization accounts

• FR.08.01: Breakdown of general expenses by nature and destination,
  breakdown of personnel costs, Commitments towards members of governing bodies

• FR.10.01: Financial data relating to social action activities

• FR.12.01: Breakdown of financial results by type of movements, by
  type of flows and by nature of securities

• FR.22.01: Participation in profits / surpluses - General Fund

• FR.22.03: Participation in profits / surpluses – PERP

• FR.22.04: Reconciliation with the income statement and balance sheet

• FR.22.05: Participation in profits / surpluses - Category 14

• FR.25.01: Operations carried out on behalf of unions of provident
  institutions

• FR.30.01: Valuation of real estate assets

Without prejudice to point I, the entities referred to in a) of Article 1, which carry out exclusively an activity mentioned in a) of Article L. 931-1 of the Social Security Code, submit to the ACPR, within four months following the closing of the annual financial year, the following statements, prepared according to the models defined in Annex A of this Instruction:

• C20: Movement of membership forms for regulations or contracts
  of capitals and annuities
• FR.03.01: Technical Life Income Statement
• FR.13.01: Income Statement by category (Life & Bodily Injury)
• FR.20.01: Taux Servis Statement - Monitoring of Life mathematical provisions by contract

Without prejudice to point I, the entities referred to in a) of Article 1, which carry out exclusively an activity mentioned in b) or c) of Article L. 931-1 of the Code of Social Security, submit to the ACPR, within four months following the closing of the annual financial year, the following statements, prepared according to the models defined in Annex A of this Instruction:

• FR.03.02 – Non-Life Technical Income Statement
• FR.13.03 – Income Statement by category (Non-Life & Bodily Injury)

Without prejudice to point I, the entities referred to in a) of Article 1, which carry out a mixed activity mentioned in a) and b) or c) of Article L. 931-1 of the Code of Social Security, submit to the ACPR, within four months following the closing of the annual financial year, the following statements, prepared according to the models defined in Annex A of this Instruction:

• C20: Movement of membership forms for regulations or contracts

• FR.03.01: Technical Life Income Statement

• FR.03.02: Non-Life Technical Income Statement

• FR.13.01: Income Statement by category (Life & Bodily Injury)

• FR.13.02: Income Statement by category (Mixed & Bodily Injury)

• FR.20.01: Taux Servis Statement - Monitoring of Life mathematical provisions by contract

Article 2-4:
Pursuant to Decree 2015-1857 of December 30, 2015, Article L. 612-24 of the Monetary and Financial Code, paragraph 5, and Article D. 344-5 of the Insurance Code, Article D. 114-11 of the Mutual Code, Article D. 931-37 of the Social Security Code and the Order of June 24, 2008 defining the methods of transmission to the ACPR of data relating to medical civil liability, the entities referred to in a) of Article 1 submit, without prejudice to Articles 2-1 to 2-3, to the ACPR, within four months following the closing of the annual financial year, the statements following which are applicable to them:

• FR.14.01: Insured persons, covered and beneficiaries by type of
  guarantees
• FR.14.02: Premiums and benefits by type of guarantees
• FR.14.03: Medical expenses and daily allowances paid during the
  financial year
• FR.14.04: Supplementary management fees for "medical expenses" guarantees,
  delegated management of a mandatory health scheme, CMU, ACS and tax on insurance conventions for health contracts
• FR.13.03: Income Statement by category (Non-Life & Bodily
  Injury)

Article 2-5:
The entities referred to in c) of Article 1, which carry out an activity mentioned in point 2° or 3° of Article L. 310-1 of the Insurance Code, submit to the ACPR, within four months following the closing of the annual financial year, the following statements, prepared according to the models defined in Annex A of this Instruction:

• C3: Acceptances and cessions in reinsurance

• C4: Premiums by categories of contracts and guarantees

• C5: Representation of privileged commitments

• C8: Description of the reinsurance plan

• C9: Dispersion of reinsurers and simulations of events

• C10: Premiums and results by accident year

• C11: Claims by accident year

• C12: Claims and results by underwriting year

• C13: Reinsurers' share in claims

• TCEP: Supplementary table to the investment statements

• FR.02.01: Balance Sheet

• FR.03.02: Non-Life Technical Income Statement

• FR.03.03: Non-technical Income Statement

• FR.04.01: Variation of equity for insurance companies

• FR.05.01: Variation of fixed assets

• FR.06.01: Breakdown of the amount of provisions (non-technical liabilities)

• FR.07.01: Details of regularization accounts

• FR.08.01: Breakdown of general expenses by nature and destination,
  breakdown of personnel costs, Commitments towards members of governing bodies

• FR.12.01: Breakdown of financial results by type of movements, by
  type of flows and by nature of securities

• FR.13.03: Income Statement by category (Non-Life & Bodily Injury)

• FR.24.01: Provisions for claims not yet reported - construction
  insurance

• FR.30.01: Valuation of real estate assets

The entities referred to in c) of Article 1 submit to the ACPR, within four months following the closing of the annual financial year:

• general information, as defined in Annex B.
• the annual accounts published in application of Articles L. 341-1 to L. 341-4 of the
  Insurance Code;

The entities referred to in c) of Article 1 submit to the ACPR, within thirty days following their approval by the board of directors, and no later than June 30 following the closing of the annual financial year:

• the solvency report provided for in Article L. 336-1 of the Insurance Code, which
  may include the report on reinsurance policy provided for in Article R. 336-5 of the Insurance Code and the report on investment policy provided for in Article R. 336-2 of the Insurance Code;
• the report on internal control, provided for in Article R. 336-1 of the
  Insurance Code;

Article 3:
The entities referred to in a) of Article 1 submit to the ACPR, within four months following the closing of the annual financial year:

• general information, as defined in Annex B.

The entities referred to in a) of Article 1 submit to the ACPR, within thirty days following their approval by the general meeting:

• the annual accounts published in application of Articles L. 341-1 to L. 341-4 of the
  Insurance Code, L. 114-46-2 of the Mutual Code and L. 931-33 of the Code of Social Security;

• the management report established in application of Articles L. 225-102 and L. 232-1 of the
  Commercial Code, Article L. 322-26-2-4 of the Insurance Code, paragraph 3 of Article L. 114-17 of the Mutual Code, and Article L. 931-33 of the Code of Social Security;

• the report of the statutory auditors on the annual accounts, in application
  of Articles L. 341-3 of the Insurance Code, L. 114-46-2 of the Mutual Code and L. 931-33 of the Social Security Code as well as the third paragraph of Article
  L. 225-40 and the third paragraph of Article L. 225-88 of the Commercial Code;

• the special report of the statutory auditors on all regulated agreements, as provided for in point 1° of IV of Article R. 322-57 of the Insurance
  Code, Article R. 322-7 of the Insurance Code, Article L. 114-34 of the Mutual Code, Article R. 931-3-27 of the Social Security Code and
  Article L. 225-40 of the Commercial Code.

The entities referred to in a) of Article 1 submit to the ACPR, within thirty days following their approval by the Board of Directors or the Supervisory Board, and no later than June 30 following the closing of the annual financial year:

• the solvency report provided for in Article L. 336-1 of the Insurance Code, which
  may include the report on reinsurance policy provided for in Article R. 336-5 of the Insurance Code and the report on investment policy provided for in Article R. 336-2 of the Insurance Code;
• the report on internal control, provided for in Article R. 336-1 of the
  Insurance Code;
• the report on the procedures for preparing and verifying financial and accounting information provided for in Article R. 341-9 of the Insurance Code;
• the report on the internal control of the anti-money laundering and counter-terrorist financing device, in application of Articles R. 561-38 of the
  Monetary and Financial Code and A. 310-9 of the Insurance Code.

The entities referred to in a) of Article 1, which carry out an activity mentioned in
Article L. 310-1 of the Insurance Code, submit to the ACPR, within four months
following the closing of the annual financial year:

• the special report of the statutory auditors concerning insurance contracts
  of any nature subscribed by the company with its directors, its members of the supervisory board, its members of the management board, its executive officers and their spouses, ascendants and descendants, as provided for in point 2° of IV of
  Article R. 322-57 of the Insurance Code.

The entities referred to in a) of Article 1, which carry out an activity mentioned in
Article L. 310-1 of the Insurance Code, submit to the ACPR, within six months
following the closing of the annual financial year:

• the report on the results of financial management and on the implementation of
  the investment guidelines of the auxiliary accounting for allocation, provided for in
  Article R. 134-13 of the Insurance Code.

The entities referred to in a) of Article 1, which carry out an activity mentioned in point 1°, of Article L. 310-1 of the Insurance Code, point b) of point 1° of I of Article L. 111-1 of the Mutual Code or point a) of Article L. 931-1 of the Social Security Code, submit to the ACPR, within six months following the closing of the annual financial year:

• The annual report on the actuarial balance and the administrative, technical
  and financial management of the plan (PERP), as provided for in III. of Article L. 144-2 of the Code of Insurance.

Article 4:
The entities referred to in b) of Article 1 submit to the ACPR, within four months following the closing of the annual financial year:

• general information, as defined in Annex B.

The entities referred to in b) of Article 1 submit to the ACPR, within thirty days following their approval by the general meeting:

• the annual accounts published in application of Article L. 114-46-2 of the Code of
  the Mutual;
• the management report established in application of Articles L. 225-102 and L. 232-1 of the
  Commercial Code and paragraph 3 of Article L. 114-17 of the Mutual Code;
• the report of the statutory auditors on the annual accounts, in application
  of Articles L. 114-46-2 of the Mutual Code, the third paragraph