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In forceCredit institutions: financial reporting under national accounting rules (EU, ECB and EBA)Last checked 11 November 2026

Financial reporting under French accounting standards (FINREP NG)

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

FINREP for institutions that use national accounting standards, required by ECB Regulation (EU) 2015/534 and ACPR instruction 2023-I-23. The ACPR publishes which FINREP tables, in their French-standards version (F 01.00_NG to F 47.00_NG), are in the 'simplified' and 'very simplified' FINREP, and when a data-point version applies. Source

Official title: FINREP NG (référentiel comptable national)

The facts

Who files
Significant credit institutions and financial holding companies directly supervised by the ECB and less significant ones indirectly supervised. Significant institutions (consolidated or sub-consolidated): full FINREP. Branches of EU institutions outside the SSM and stand-alone institutions: full FINREP. Parent undertakings and subsidiaries subject to prudential reporting: simplified FINREP. Foreign subsidiaries of significant groups: very simplified FINREP if total assets exceed EUR 3 billion. Less significant institutions: simplified FINREP above EUR 3 billion of total assets, data points at or below it. Source
How often
Quarterly (31 March, 30 June, 30 September, 31 December) for most tables; F 30 and F 31 half-yearly; F 40 to F 47 annual. Source
Deadline
Under the significant institutions heading: 30 working days (consolidated or sub-consolidated; branches of EU institutions outside the SSM and stand-alone institutions; parents and subsidiaries subject to prudential reporting) and 45 working days for foreign subsidiaries of significant groups. Less significant institutions: 45 working days (consolidated, stand-alone, EU branches outside the SSM) or 55 working days (sub-consolidated; parents and subsidiaries). 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 and 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 force
Legal basis
Group
Credit institutions: financial reporting under national accounting rules (EU, ECB and 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 entries eba/finrep9 and eba/finrep9dp (docs/eba/finrep9.md, docs/eba/finrep9dp.md). French firms use the EBA's templates and taxonomy. The ACPR's European collections page lists, for each FINREP table, the French national-standards tabs (for example F01.01_NG to F01.03_NG) and whether they are in the simplified and very simplified versions. 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 and eba/finrep9dp).

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 (7)

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.