Instruction No. 2023-I-06 of July 7, 2023 amending Instruction No. 2017-I-24 regarding the submission of accounting, prudential, and other information documents to the ACPR (Banking Sector)

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2023-I-06 amending Instruction No. 2017-I-24 regarding the submission to the Prudential Control and Resolution Authority of accounting, prudential documents and various information (Banking Sector) amended by Instruction No. 2019-I-07 and by Instruction No. 2022-I-07

The Prudential Control and Resolution Authority, Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions; Having regard to Standard-setting Authority Regulation No. 2014-07 of 26 November 2014 relating to the accounts of companies in the banking sector; Having regard to the Monetary and Financial Code, in particular Articles L. 612-2 and L. 612-24; Having regard to the Commercial Code; Having regard to the Order of 3 November 2014 relating to internal control of companies in the banking, payment services, and investment services sectors subject to the control of the Prudential Control and Resolution Authority; Having regard to Instruction No. 2015-I-19, as amended, relating to the electronic signature of documents transmitted electronically to the Prudential Control and Resolution Authority (Banking Sector); Having regard to Instruction No. 2021-I-03 of 11 March 2021 relating to the implementation of unified reporting for banks and similar entities; Having regard to the opinion of the Prudential Affairs Consultative Commission of 11 December 2017; Having regard to the opinion of the Prudential Affairs Consultative Commission of 24 March 2022; Having regard to the opinion of the Prudential Affairs Consultative Commission of 26 June 2023,

2

DECIDES

Article 1:
The following paragraph is inserted into Article 2 of the aforementioned Instruction:

"The institutions subject to the provisions mentioned in item 4° of Article 1 shall also communicate to the ACPR, once a year, the information to be included in the report on the Internal Capital Adequacy Assessment Process and Internal Risk Assessment (ICAAP), in application of Article L533-2-2 of the Monetary and Financial Code and of paragraphs 11, 121 to 132 of the EBA SREP Guidelines applicable to investment firms: 'Guidelines on common procedures and methodologies for the Supervisory Review and Evaluation Process (SREP) under Directive (EU) 2019/2034'"

Article 2:
This Instruction shall enter into application the day following the day of its publication.

Paris, 7 July 2023

The Designated President,
Denis BEAU