The ACPR (Autorité de Contrôle Prudentiel et de Résolution) specifies exact format requirements for regulatory remittances. This guide details the technical specifications you must follow.
Key Takeaways
- ACPR uses EBA taxonomy with French extensions
- File formats must match collection specifications
- Remittance periods follow French regulatory calendar
- Module codes are specific to French collections
- xBRL-CSV transition follows EBA timeline
Format Overview
ACPR accepts:
• XBRL-XML for current submissions
• xBRL-CSV from March 2026
• Specific French templates (SURFI)
• EBA harmonized templates (COREP/FINREP)
Format specifications are published on the ACPR website.
XBRL Specifications
Technical requirements:
• XBRL 2.1 conformance
• UTF-8 encoding (no BOM)
• French and English labels required
• Entity identification via SIREN or LEI
• Reference date format: YYYY-MM-DD
Follow EBA specifications for harmonized templates.
File Naming Rules
ACPR file naming pattern:
[SIREN/LEI]_[Collection]_[Level]_[RefDate]_[Version].[ext]
Example:
123456789_SURFI_IND_2025-03-31_001.xbrl
Use the naming checker tool to validate before submission.
French-Specific Extensions
SURFI (Système Unifié de Reporting Financier) includes French-specific templates not in EBA framework. These use ACPR's own taxonomy extensions. Ensure you're using the correct taxonomy entry point for SURFI submissions.
Quality Requirements
Data quality checks:
• Consistency with prior submissions
• Reconciliation to published accounts
• Trend analysis plausibility
• Cross-report coherence
ACPR may request explanations for unusual variances.
Checklist
- Correct taxonomy version selected
- File encoding is UTF-8
- Entity identifier is valid
- File naming follows ACPR rules
- French labels included
- Prior period consistency checked
- Validation passed
- Ready for OneGate upload