Instruction No. 2026-I-11 on National Prudential Documents to be Communicated Annually by Additional Professional Retirement Organizations Replacing Instruction No. 2025-I-03

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2026-I-11 on national prudential documents to be communicated annually by additional professional retirement organizations replacing Instruction No. 2025-I-03 of April 16, 2025 Statistical Classification of Economic Activities (NACE)

The Prudential Control and Resolution Authority (ACPR), Having regard to the Insurance Code, in particular Articles L.144-2, L. 322-26-2-4, L. 341-1 to L. 341-4, L. 381-1, L. 381-3, L. 381-4, L. 381-6, L. 385-6, R. 322-7, R. 322-57, R. 341-9, R. 355-6 and R. 385-17; Having regard to the Commercial Code, in particular Articles L. 225-40, L. 225-88, L. 225-102 and L. 232-1; Having regard to the Monetary and Financial Code, in particular Articles L. 612-2 and L. 612-24; Having regard to the Mutual Code, in particular Articles L. 114-17, L. 114-34, L. 114-46-2, L. 214-1, L. 214-3, L. 214-12, R. 212-11 and R. 214-5; Having regard to the Social Security Code, in particular Articles L. 931-33-3, L. 942-1, L. 942-3, L. 942-6, L. 942-11, R. 931-11-1, R. 931-3-27 and R.942-5; Having regard to the opinion of the Consultative Committee on Prudential Affairs of June 26, 2026, DECIDES

Article 1: The following are hereinafter referred to as "additional professional retirement organizations":

• professional supplementary pension funds (FRPS) referred to in Article L. 381-1 of the Insurance Code;
• mutuals or unions of additional professional retirement (MRPS or URPS) referred to in Article L. 214-1 of the Mutual Code;
• institutions of additional professional retirement (IRPS) referred to in Article L. 942-1 of the Social Security Code.

Article 2: Additional professional retirement organizations shall submit to the Prudential Control and Resolution Authority, within four months following the closing of the annual fiscal year, the statements that, among the following statements established according to the models defined in Annex A of this instruction, are applicable to them:

• RC.01.01 - Content of the submission;
• RC.02.01 - Balance sheet;
• RCC.02.01 - Balance sheet by allocation auxiliary accounting;
• RCG.02.01 - Balance sheet for the general fund;
• RC.03.01 - Technical life income statement;
• RCC.03.01 - Technical life income statement by legal canton;
• RC.03.03 - Non-technical income statement;
• RCC.03.03 - Non-technical income statement by legal canton;
• RC.04.01 - Variation of equity for FRPS;
• RC.04.02 - Variation of equity for MRPS and URPS;
• RC.04.03 - Variation of equity for IRPS;
• RC.05.01 - Variation of fixed assets;
• RC.06.01 - Breakdown of the amount of provisions (non-technical liabilities);
• RC.07.01 - Details of regularization accounts;
• RC.08.01 - Breakdown of general expenses by nature and by destination, breakdown of personnel costs, commitments vis-à-vis members of management bodies;
• RC.09.01 - Income and expenses from voluntary contributions in kind;
• RC.10.01 - Financial data related to social activity;
• RC.12.01 - Breakdown of financial results by type of movement, by type of flow and by nature of securities;
• RC.13.07 - Income statement by category (life & bodily injury);
• RC.13.08 - Income statement by category (life & bodily injury) - Branches;
• RC.14.01 - Insured persons, covered persons and beneficiaries by type of guarantee;
• RC.14.02 - Premiums and benefits by type of guarantee;
• RC.20.01 - Yield Rate Survey;
• RC.22.01 - Profit participation / surpluses - General fund;
• RC.22.02 - Profit participation / surpluses - Euro growth;
• RC.22.04 - Comparison of minimum profit participation with the effective profit participation amount of the fiscal year;
• RC.23.01 - Guaranteed minimum rate, monitoring of envelopes;
• RC.26.01 - Monitoring of branch 26 agreements (L. 441);
• RC.27.01 - Global management provision;
• RCC.28.01 - Provision for financial risk – general fund and allocation auxiliary accountings;
• RC.30.01 - Valuation of real estate assets.

Article 3: Additional professional retirement organizations shall submit annually to the Prudential Control and Resolution Authority, within four months following the closing of the annual fiscal year, the statements that, among the following statements established according to the models defined in Annex B of this instruction, are applicable to them:

• RP.01.01.01 - Content of the submission;
• RP.01.02.01 - Basic information - Generalities;
• RPC.01.03.01 - Basic information - Allocation auxiliary accountings;
• RP.02.02.01 - Simplified balance sheet by currency;
• RP.02.03.01 - Category of contracts;
• RP.03.02.01 - Off-balance sheet items - List of unlimited and limited guarantees received by the ORPS;
• RP.03.03.01 - Off-balance sheet items - List of unlimited and limited guarantees given by the ORPS;
• RP.05.01.01 - Premiums, claims and expenses by type of risk;
• RP.06.05.01 - Reconciliation of statements PF.06.02.24 (investment statement) and RC.02.01 (balance sheet);
• RP.07.01.01 - Structured products;
• RP.08.01.01 - Open positions on derivative products;
• RP.08.02.01 - Transactions on derivative products;
• RP.10.01.01 - Securities lending and securities repurchase agreements;
• RP.11.01.01 - Assets held as collateral;
• RP.16.02.01 - Information on the provisioning of in-service annuities - life;
• RP.30.03.01 - Reinsurance cession program - Basic data;
• RP.30.04.01 - Reinsurance cession program - Data on shares;
• RP.31.01.01 - Reinsurers' share (including finite reinsurance and securitization vehicles);
• RP.32.02.01 - Related undertakings;
• RP.36.01.01 - Intragroup transactions (IGT) - Transactions on shares and similar securities and transfers of debt and assets;
• RP.36.02.01 - Intragroup transactions (IGT) - Derivatives;
• RP.36.03.01 - Intragroup transactions (IGT) - Internal reinsurance;
• RP.36.04.01 - Intragroup transactions (IGT) - Cost sharing, contingent liabilities, off-balance sheet items and other items;
• RP.41.01.01 - Representation of regulated commitments - Summary;
• RPG.41.02.01 - Representation of regulated commitments - General fund;
• RPC.41.03.01 - Representation of regulated commitments - by legal canton L. 441-branch 26;
• RPC.41.04.01 - Representation of regulated commitments - by allocation auxiliary accounting (excluding L. 441-branch 26);
• RP.42.01.01 - Minimum margin requirement - Fraction calculated according to life rules;
• RP.42.02.01 - Minimum margin requirement - Fraction calculated according to non-life rules;
• RP.42.03.01 - Minimum margin requirement - Constituent elements;
• RP.43.01.01 - Stress test - Central scenario;
• RP.43.01.02 - Stress test - Scenario "lower yield on amortizable assets";
• RP.43.01.03 - Stress test - Scenario "lower yield on non-amortizable assets";
• RP.43.01.04 - Stress test - Scenario "longevity".

Article 4: Additional professional retirement organizations shall submit to the Prudential Control and Resolution Authority, by electronic transmission using computerized office formats according to technical modalities defined by the General Secretariat of the Prudential Control and Resolution Authority, the following information mentioned in Article L. 385-6 of the Insurance Code:

• the report on solvency and financial situation, within the time limits provided for in I and III of Article R. 355-6 of the Insurance Code;
• the regular report to the supervisor, within the time limits provided for in I and III of Article R. 355-6 of the Insurance Code;
• the report to the supervisory authority on the internal assessment of risks and solvency ("ORSA report"), within a period of two weeks after its approval by the board of directors or the supervisory board.

Article 5: I. Additional professional retirement organizations shall submit to the Prudential Control and Resolution Authority, within four months following the closing of the annual fiscal year:

• general information, as referred to in Annex C.

II. Additional professional retirement organizations shall submit to the Prudential Control and Resolution Authority, within thirty days following their approval by the general meeting:

• the annual accounts published or made available in application of Articles L. 341-1 to L. 341-4 and L. 381-6 of the Insurance Code, L. 114-46-2 and L. 214-3 of the Mutual Code and L. 931-33-3 and L. 942-6 of the Social Security Code;
• the management report established in application of Articles L. 225-102 and L. 232-1 of the Commercial Code, Articles L. 322-26-2-4 and L. 381-3 of the Insurance Code, the third paragraph of Article L. 114-17 and Article L. 214-3 of the Mutual Code and Articles L. 931-33-3 and L. 942-6 of the Social Security Code;
• the report of the statutory auditors on the annual accounts, in application of Articles L. 341-3, L. 381-3 and L. 381-6 of the Insurance Code, L. 114-46-2 and L. 214-3 of the Mutual Code and L. 931-33-3 and L. 942-6 of the Social Security Code;
• the special report of the statutory auditors on all regulated agreements, as provided for in 1° of IV of Article R. 322-57 and in Articles R. 322-7 and L. 381-3 of the Insurance Code, Articles L. 114-34 and L. 214-3 of the Mutual Code, Articles R. 931-3-27 and L. 942-3 of the Social Security Code and Articles L. 225-40 and L. 225-88 of the Commercial Code;

III. Additional professional retirement organizations shall submit to the Prudential Control and Resolution Authority, 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 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, in application of Articles L. 381-6 of the Insurance Code, R. 212-11 of the Mutual Code and R. 931-11-1 and L. 942-6 of the Social Security Code.

IV. Additional professional retirement organizations shall submit to the Prudential Control and Resolution Authority, 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 executives and their spouses, ascendants and descendants, in application of 2° of IV of Article R. 322-57 and of Article L. 381-3 of the Insurance Code.

V. Additional professional retirement organizations shall submit to the Prudential Control and Resolution Authority, within six months following the closing of the annual fiscal year:

• the report relating to the results of financial management and the implementation of the investment guidelines of the allocation auxiliary accounting, provided for in Articles R. 134-13 and L. 381-4 of the Insurance Code.

VI. Organizations covering directly commitments under the Popular Savings Plan (PERP) which fall under Article L.144-2 of the Insurance Code, shall submit to the Prudential Control and Resolution Authority, 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 PERP, as provided for in III of Article L. 144-2 of the Insurance Code.

Article 6: In the context of their submission to the Prudential Control and Resolution Authority, the information described in Articles 2 and 3 must be communicated under the conditions set by the Prudential Control and Resolution Authority's Instruction No. 2025-I-06 of May 26, 2025. In the case where the reports presented in Articles 4 and 5 must be transmitted in the form of several separate office documents, each of these documents must be communicated in accordance with the modalities fixed by the aforementioned instruction.

Article 7: Additional professional retirement organizations shall submit to the Prudential Control and Resolution Authority the information described in Articles 2 and 3 using the xbrl-xml format.

Article 8: This instruction replaces Instruction No. 2025-I-03 of April 16, 2025. References to Instruction No. 2025-I-03 of April 16, 2025 shall be understood as references to this instruction.

Article 9: This instruction is published in the Official Register of the ACPR. It enters into force on December 31, 2026.

Paris, July 10, 2026 For the Insurance Sectoral Sub-College The President, Jean-Paul FAUGÈRE