Instruction n° 2026-I-10 relative aux documents prudentiels annuels à communiquer par les organismes assujettis au contrôle de l’Autorité de contrôle prudentiel et de résolution (ACPR) relevant du régime dit « Solvabilité II » [...] | Autorité de contrôle prudentiel et de résolution

https://acpr.banque-france.fr/fr/publications-et-statistiques/publications/instruction-ndeg-2026-i-10-relative-aux-documents-prudentiels-annuels-communiquer-par-les-organismes
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2026-07-21 08:26:36 · tojuri@vixio.com
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TITLE: France's Prudential Control and Resolution Authority Issues Annual Prudential Documentation Instruction for Solvency II Entities BODY: On July 20, 2026, the Prudential Control and Resolution Authority (ACPR) issued Instruction No. 2026-I-10 regarding annual prudential documents that must be submitted by entities subject to ACPR supervision operating under the Solvency II regime. This instruction establishes the requirements for regulated entities to communicate specific prudential documentation on an annual basis. The instruction supersedes Instruction No. 2025-I-02, representing an update to the ACPR's prudential reporting framework for insurance and reinsurance undertakings subject to Solvency II requirements. The Solvency II regime establishes harmonised capital and governance requirements for insurance and reinsurance entities across the European Union, and this instruction operationalises those requirements within the French regulatory framework. The instruction is accompanied by three annexes providing detailed specifications and templates for compliance. Annex A provides technical specifications in spreadsheet format, Annex B contains supplementary documentation requirements, and Annex C includes additional reporting templates. These supporting materials clarify the scope and format of documentation that regulated entities must prepare and submit to the ACPR. Entities subject to ACPR supervision under Solvency II must ensure compliance with the requirements outlined in Instruction No. 2026-I-10 and its annexes. The instruction took effect on July 20, 2026, and supersedes all prior guidance contained in Instruction No. 2025-I-02. Regulated entities should review the full instruction and accompanying annexes to understand specific documentation requirements and submission procedures applicable to their operations. REFERENCES: Prudential Control and Resolution Authority (ACPR), Instruction No. 2026-I-10, available at: https://www.acpr.banque-france.fr/
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