ACPR has implemented, in its information system, the updates linked to version 2.9.1 of the taxonomy for FINREP reporting. The changes are valid from the June 2020 deadline for the FINREP IFRS entry points and NGAAP. A new version of the "functional business cards" incorporating these modifications will be available on the OneGate portal in June. ACPR also updated the list of optional reporting obligations.
Among other updates, new templates with quarterly and annual reporting frequency have been added. New templates with quarterly reporting frequency include F_16.08, F_18.01, F_18.02, F_23.01, F_23.02, F_23.03, F_23.04, F_23.05, F_23.06, F_24.01, F_24.02, F_24.03, F_25.01, F_25.02, F_25.03, F_26.00 while new templates with annual reporting frequency are F_44.04 and F_47.00. ACPR is awaiting information from the European authorities concerning the DPM 2.9/SFRDP 4.0 taxonomy related to FINREP Datapoint reporting. Currently, the taxonomy DPM 2.8/SFRDP 18.104.22.168 remains implemented in the ACPR system for the decree of June 2020.
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Keywords: Europe, France, Banking, Reporting, Taxonomy 2.9.1, Taxonomy, FINREP, NGAAP, DPM, IFRS 9, ACPR
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