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2026-07-10

Added 2026-07-20 · Updated 2026-07-25

Instruction No. 2026-I-09 on Annual Prudential Documents for Entities Subject to ACPR Control Outside Solvency II and Not ORPS

The ACPR issues Instruction No. 2026-I-09 to replace previous instructions and define the annual prudential reporting obligations for insurance entities, mutuals, and provident institutions not subject to Solvency II or classified as ORPS. The instruction mandates the submission of specific statistical forms (C-series and FR-series) and annual accounts within four months of the fiscal year-end, with solvency and internal control reports due within thirty days of board approval or by June 30. It distinguishes reporting requirements based on the entity's specific activity scope, such as life, non-life, or mixed insurance operations.

France

Autorite de Controle Prudentiel et de Resolution

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2026-I-09 regarding the annual prudential documents to be communicated by entities subject to ACPR control that do not fall under the so-called "Solvency II" regime and are not ORPS (Additional Professional Retirement Bodies) replacing instructions No. 2025-I-01 of April 16, 2025 and No. 2020-I-08 of July 8, 2020 Statistical Classification of Economic Activities (NACE) The Prudential Control and Resolution Authority (ACPR),

Having regard to the Insurance Code, particularly Articles L. 144-2, L. 310-1, L. 310-3-2, L. 310-10-1, L. 322-26-2-4, L. 336-1, L. 341-1 to L. 341-4, R. 322-7, R. 322-57, R. 336-1, R.336-2, R.336-5, R. 336-6, R. 336-7, R. 336-8, R. 341-9 and D. 344-5;

Having regard to the Commercial Code, particularly Articles L. 225-40, L. 225-88, L. 225-102 and L. 232-1, Having regard to the Monetary and Financial Code, particularly Articles L. 612-2, L. 612-24, R. 561-38 and R. 561-38-6; Having regard to the Mutual Code, particularly Articles L. 111-1, L. 114-17, L. 114-34, L. 114-46-2, L. 211-5, L. 211-11, L. 212-1, and D. 114-11;

Having regard to the Social Security Code, particularly Articles L. 931-1, L. 931-6-1, L. 931-9, L. 931-33, R. 931-3-27 and D. 931-37; Having regard to Decree No. 2015-1121 of September 4, 2015 modifying 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 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 June 26, 2026,

2 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 referred to 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 fiscal 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 shareholders' 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 regularisation 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 the first paragraph, 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 fiscal 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 Income Statement - Life
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 - Eurogrowth
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 the first paragraph, the entities referred to in a) of Article 1, which carry out exclusively an activity mentioned in point 2° or point 3° of Article L. 310-1 of the Insurance Code, also submit to the ACPR, within four months following the closing of the annual fiscal year, the following statements, prepared according to the models defined in Annex A of this instruction:

FR.03.02: Technical Income Statement - Non-life
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 the first paragraph, 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 fiscal 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 Income Statement - Life
FR.03.02: Technical Income Statement - Non-life
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 - Eurogrowth

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: 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 fiscal 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 shareholders' 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 regularisation 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 the first paragraph, 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 fiscal 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 Income Statement - Life
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
FR.03.02: Technical Income Statement - Non-life
FR.13.03: Income Statement by category (Non-life & Bodily Injury) Without prejudice to the first paragraph, 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 fiscal year, the following statements, prepared according to the models defined in Annex A of this instruction:
FR.03.02: Technical Income Statement - Non-life
FR.13.03: Income Statement by category (Non-life & Bodily Injury)

Without prejudice to the first paragraph, 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 fiscal 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 Income Statement - Life
FR.03.02: Technical Income Statement - Non-life
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, within four months following the closing of the annual fiscal 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 shareholders' 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 regularisation 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 the first paragraph, 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 fiscal 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 Income Statement - Life
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 the first paragraph, 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 Social Security Code, submit to the ACPR, within four months following the closing of the annual fiscal year, the following statements, prepared according to the models defined in Annex A of this instruction:

FR.03.02: Technical Income Statement - Non-life
FR.13.03: Income Statement by category (Non-life & Bodily Injury) Without prejudice to the first paragraph, 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 Social Security Code, submit to the ACPR, within four months following the closing of the annual fiscal 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 Income Statement - Life
FR.03.02: Technical Income Statement - Non-life
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 No. 2015-1857 of December 30, 2015, to the fifth paragraph of Article L. 612-24 of the Monetary and Financial Code, to Article D. 344-5 of the Insurance Code, to Article D. 114-11 of the Mutual Code, to Article D. 931-37 of the Social Security Code and to 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 fiscal year, the following statements applicable to them:
FR.14.01: Insured, covered and beneficiary persons 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 fiscal year
FR.14.04: Supplementary management fees for "medical expenses" guarantees, delegated management of the 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 fiscal 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: Technical Income Statement - Non-life
FR.03.03: Non-technical Income Statement
FR.04.01: Variation of shareholders' 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 regularisation 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 fiscal 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 fiscal year:
the solvency report provided for in Article L. 336-1 of the Insurance Code, which may include the report relating to the reinsurance policy provided for in Article R. 336-5 of the Insurance Code and the report on the 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 fiscal 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 Social Security Code;
the management report established in application of Articles L. 225-102 and L. 232-1 of the Commercial Code, of Article L. 322-26-2-4 of the Insurance Code, of the third paragraph of Article L. 114-17 of the Mutual Code, and of Article L. 931-33 of the Social Security Code;

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, at Article R. 322-7 of the Insurance Code, at Article L. 114-34 of the Mutual Code, at Article R. 931-3-27 of the Social Security Code and at 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 fiscal year:
the solvency report provided for in Article L. 336-1 of the Insurance Code, which may include the report relating to the reinsurance policy provided for in Article R. 336-5 of the Insurance Code and the report on the 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 the preparation and verification of 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 terrorist financing device, in application of Articles R. 561-38 and R. 561-38-6 of the Monetary and Financial 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 fiscal year:
the special report of the statutory auditors concerning insurance contracts of any nature subscribed with the company by its directors, its members of the supervisory board, its members of the executive board, its salaried directors 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 point 1°, of Article L. 310-1 of the Insurance Code, in b) of point 1° of I of Article L. 111-1 of the Mutual Code or in a) of Article L. 931-1 of the Social Security Code, submit to the ACPR, within six months following the closing of the annual fiscal 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 Insurance Code.

10 Article 4: The entities referred to in b) of Article 1 submit to the ACPR, within four months following the closing of the annual fiscal 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 Mutual Code;
the management report established in application of Articles L. 225-102 and L. 232-1 of the Commercial Code and of the third paragraph of Article L. 114-17 of the Mutual Code;
the

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