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In forceCredit institutions and investment firms: capital, liquidity and financial reporting (EU, EBA)Last checked 11 November 2026

Financial reporting under IFRS (FINREP)

A regulatory return listed by the French Prudential Supervision and Resolution Authority (Autorité de contrôle prudentiel et de résolution) (ACPR), France.

The EU-harmonised financial statements report (FINREP) of groups that publish IFRS consolidated accounts: balance sheet, income statement and detailed breakdowns. French credit institutions, financial holding companies, investment firms and financing companies under IFRS file it with the ACPR. Source

Official title: FINREP (Collectes européennes)

The facts

Who files
Credit institutions, financial holding companies and investment firms (other than portfolio management companies) supervised on a consolidated basis that publish IFRS consolidated accounts; also investment firms and financing companies that publish IFRS consolidated accounts on a mandatory or optional basis (instructions 2014-I-09 and 2014-I-10). F 20 to F 22 apply only above thresholds. Source
How often
Quarterly (most templates); F 30 to F 31 half-yearly; F 40 to F 47 annual. Source
Deadline
Credit institutions and investment firms: 12 May, 11 August, 12 November and 11 February for the 31 March, 30 June, 30 September and 31 December reporting dates (half-yearly: 11 August and 11 February; annual: 11 February). Financing companies: 45 working days. Source
Format
xBRL-CSV, XBRL-XML. Filed on the Banque de France OneGate portal. From the 03/2026 reporting date this entry point must be filed in xBRL-CSV (any other format is rejected); returns for earlier reporting dates stay in XBRL-XML whatever the filing date. The zipped xBRL-CSV instance is base64-encoded inside <csv> tags of the OneGate XML envelope, with the firm identified by its LEI. OneGate domain 'FIN' (FINREP9, FINREP9_DP). Source
How it is filed
Filing routes recorded for the ACPR: OneGate (Banque de France reporting portal); ACPR online survey forms; ECB CASPER (registers of information of significant institutions). See how firms file with the ACPR.
Status
In forceIn force. On 4 November 2026 the ACPR said that, after IFRS 18 (applicable from 1 January 2027), significant institutions will use the EBA's transitional option for the Q1 and Q2 2027 reporting dates (FINREP split into two modules depending on whether IFRS 18 is applied; see eba/ifrs18), while less significant institutions keep the DPM 4.2 format until DPM 4.4 phase 2, planned for the Q3 2027 reporting date. Source
Legal basis
Group
Credit institutions and investment firms: capital, liquidity and financial reporting (EU, EBA)

Templates (0)

The library lists no templates for this return.

EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/finrep9 (docs/eba/finrep9.md). French firms use the EBA's templates and taxonomy. Source

Validation rules

The ACPR publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: EBA validation rules in the EBA reporting framework (see the EBA entry); OneGate checks each file and returns a processing report.

The EBA's validation rules apply. The ACPR's OneGate checks each file and returns a processing report (CRT). From 1 April 2025 the ACPR accepts a decimal precision of -4 or better (-6 for FP, ESG, Pillar 3 and diversity benchmarking), following EBA Filing Rules v5.5; after the ECB began rejecting xBRL-CSV files whose lines lack an end-of-line character (02/10/2026), the ACPR said it would add the same check.

How they were counted

Not counted here: the EBA's validation rules apply (see eba/finrep9).

Counts are in the ACPR's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No data from this return published by the ACPR was found on the pages checked. Source

Official documents (8)

The ACPR's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see ACPR's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.