Instruction No. 2026-I-07 replacing Instruction No. 2023-I-09 on prudential document transmission to the ACPR by Solvency II insurance and reinsurance undertakings

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2026-I-07 replacing Instruction No. 2023-I-09 of July 17, 2023 regarding the transmission to the Prudential Control and Resolution Authority of prudential documents by insurance and reinsurance undertakings subject to the so-called "Solvency II" regime amended by Instruction No. 2025-I-07 of May 26, 2025

The Prudential Control and Resolution Authority, Having regard to Delegated Regulation (EU) 2015/35 of the Commission of October 10, 2014 supplementing Directive 2009/138/EC of the European Parliament and of the Council on the access to and exercise of the activities of insurance and reinsurance (so-called "Solvency II"); Having regard to Delegated Regulation (EU) 2026/269 of the Commission of October 29, 2025 amending Delegated Regulation (EU) 2015/35 as regards technical provisions, measures relating to long-term guarantees, own funds, equity risk, spread risk on securitization positions, other capital requirements under the standard formula, information disclosure and publication, proportionality and group solvency; Having regard to Commission Implementing Regulation (EU) No 2026/XXX of XX month 2026 defining, for the application of Directive 2009/138/EC of the European Parliament and of the Council, implementing technical standards concerning the models to be used for the communication, by insurance and reinsurance undertakings to their supervisory authorities, of information necessary for their supervision, and repealing Commission Implementing Regulation (EU) No 2023/894 of April 4, 2023; Having regard to Commission Implementing Regulation (EU) No 2026/XXX of the Commission of XX month 2026 defining, for the application of Directive 2009/138/EC of the European Parliament and of the Council, implementing technical standards concerning the procedures, formats and models to be used by insurance and reinsurance undertakings for the publication of their solvency and financial situation report, and repealing Commission Implementing Regulation (EU) No 2023/895 of April 4, 2023; Having regard to Commission Implementing Regulation (EU) 2015/462 of the Commission of March 19, 2015 defining implementing technical standards concerning the procedures for the issuance of the prudential authorization necessary for the establishment of securitization vehicles, cooperation and exchange of information between the supervisory authorities of securitization vehicles, as well as the formats and models to be used by securitization vehicles for the information they must submit in accordance with Directive 2009/138/EC of the European Parliament and of the Council;

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Having regard to Regulation (EU) No 1374/2014 of the European Central Bank of November 28, 2014 on statistical reporting requirements applicable to insurance companies (ECB/2014/50); Having regard to the Insurance Code, in particular Articles L. 310-3-1, L. 322-1-2,
L. 322-1-3, L. 350-2, L. 355-1, L. 356-1, L. 356-2, L. 356-4, L. 356-21;
Having regard to the Monetary and Financial Code, in particular Articles L. 517-4 and L. 612-24; Having regard to the Mutual Code, in particular Articles L. 111-4-2 and L. 211-10; Having regard to the Social Security Code, in particular Articles L. 931-2-2 and L. 931-6; Having regard to Decree No. 2015-1121 of September 4, 2015 amending the statistical statements of insurance companies, mutuals and provident institutions in the field of complementary social protection; Having regard to the Order of June 24, 2008 defining the methods of transmission to the Prudential Control and Resolution Authority of data relating to medical liability; Having regard to Instruction No. 2026-I-06 of July 10, 2026 of the Prudential Control and Resolution Authority regarding information to be communicated for financial stability purposes (Insurance Sector); Having regard to Instruction No. 2026-I-10 of July 10, 2026 regarding annual prudential documents to be communicated by entities subject to the supervision of the Prudential Control and Resolution Authority (ACPR) subject to the so-called "Solvency II" regime replacing Instruction No. 2025-I-02 of April 16, 2025; Having regard to Instruction No. 2026-I-12 of the Prudential Control and Resolution Authority regarding the implementation of new proportionality measures resulting from the revision of Directive 2009/138/EC of the European Parliament and of the Council of November 25, 2009 on access to the activities of insurance and reinsurance and their exercise (so-called "Solvency II"); Having regard to the opinion of the Prudential Affairs Consultative Committee of June 26, 2026, DECIDES

Article 1:
The following are hereinafter referred to as "subject entities":
a) insurance and reinsurance undertakings subject to the so-called "Solvency II" regime mentioned in Articles L. 310-3-1 of the Insurance Code (including captive insurance and reinsurance companies mentioned in 1° and 3° of Article L. 350-2), L. 211-10 of the Mutual Code and L. 931-6 of the Social Security Code;

3 b) groups mentioned in 5° of Article L. 356-1 of the Insurance Code and subject to group supervision in application of the second and third paragraphs of
Article L. 356-2 of the same Code, such as:

• insurance group companies and mutual insurance group companies
  mentioned in Articles L. 322-1-2 and L. 322-1-3 of the Insurance Code;
• mutual group unions mentioned in Article L. 111-4-2 of the Mutual
  Code;
• social protection insurance group companies mentioned in Article
  L. 931-2-2 of the Social Security Code;
• mixed financial holding companies mentioned in Article L. 517-4 of the
  Monetary and Financial Code, included in group supervision within the meaning of Article
  L. 356-2 of the Insurance Code;
• insurance and reinsurance undertakings subject to the so-called
  "Solvency II" regime, mentioned in Articles L. 310-3-1 of the Insurance Code,
  L. 211-10 of the Mutual Code and L. 931-6 of the Social Security Code,
  when they are also participating undertakings within the meaning of 3° of Article
  L. 356-1 of the Insurance Code.
  c) French subgroups designated in application of Article L. 356-4 of the Insurance Code.

Article 2:
The subject entities mentioned in Article 1 must communicate to the General Secretariat of the Prudential Control and Resolution Authority, by electronic transmission using the XBRL (eXtensible Business Reporting Language) computer format, the following quantitative information applicable to them:
1° Defined in Annexes I, II and III of Commission Implementing Regulation (EU) No 2026/XXX of the Commission of XX month 2026 cited above; 2° Presented in Article 13 of Implementing Regulation (EU) 2015/462, for securitization vehicles; 3° Defined in Instruction 2026-I-06 of July 10, 2026 of the Prudential Control and Resolution Authority regarding information to be communicated for financial stability purposes; 4° Defined in Regulation (EU) No 1374/2014 of the European Central Bank of November 28, 2014 cited above; 5° Defined in Article 2 of Instruction No. 2026-I-10 of July 10, 2026 of the Prudential Control and Resolution Authority. Monetary quantitative information must be communicated in euros, unless a specification of the European implementing texts imposes the provision of a data point in its original currency.

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They must comply with the controls defined in the technical documentation published by the European Insurance and Occupational Pensions Authority ("EIOPA"), the European Central Bank and the Prudential Control and Resolution Authority.

Article 3:
The subject entities mentioned in Article 1 must communicate to the General Secretariat of the Prudential Control and Resolution Authority, by electronic transmission using office computer formats according to technical modalities defined by the General Secretariat of the Prudential Control and Resolution Authority:
1° The following information mentioned in Articles L. 355-1, L. 356-21 and XXX of the Insurance Code:

• the solvency and financial situation report;
• the audit report on the economic balance sheet published as part of the
  solvency and financial situation report, except in case of exemption from the audit obligation provided for in Article [51 bis of the S2 Directive];
• the regular report to the supervisor;
• the report to the supervisory authority on the internal assessment of risks and
  solvency ("ORSA report");
• the liquidity risk management plan (LRMP) except in case of exemption provided for in
  Article [144 bis of the S2 Directive];
  2° If requested by the Prudential Control and Resolution Authority, the actuarial report mentioned in paragraph 8 of Article 272 of Delegated Regulation (EU) No 2015/35 of the Commission of October 10, 2014; 3° The annual report presented in Article 14 of Implementing Regulation (EU) 2015/462, for securitization vehicles; 4° The information mentioned in Article 3 of Instruction No. 2026-I-10 of July 10, 2026 of the Prudential Control and Resolution Authority; 5° In the event of a major event significantly affecting the relevance of information contained in the solvency and financial situation report, insurance and reinsurance undertakings publish information relating to the nature and effects of this event.

Article 4:
In the context of their communication to the Prudential Control and Resolution Authority, the information described in Articles 2 and 3 must be communicated under the conditions set by Instruction No. 2025-I-06 of May 26, 2025.

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Article 5:
This Instruction replaces Instruction No. 2023-I-09 of July 17, 2023 and enters into force on January 30, 2027. References to Instruction No. 2023-I-09 shall be understood as references to this Instruction. Paris, July 10, 2026 For the Insurance Sector Sub-Collegium The President, Jean-Paul FAUGÈRE