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In forceInvestment firms: prudential reporting (EU, EBA)Last checked 11 November 2026

Investment firm group capital test (IFR, IF GROUPTEST)

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

EU-harmonised prudential report under the Investment Firms Regulation (IF GROUPTEST). The ACPR collects it on OneGate; its content is defined by the EBA. Source

The facts

Who files
Investment firms (the ACPR's file format note lists IFCLASS_2, IFCLASS_3, IFGROUP_TEST and IF_TM in the OneGate domain 'COR'). Instruction 2024-I-17 also covers investment holding companies. Which class each firm files is set by the EBA framework; the ACPR pages read do not restate it. Source
How often
Not stated on the ACPR pages read (see the EBA entry). Source
Deadline
Not stated on the ACPR pages read (European collections page and xBRL-CSV note checked). 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 'COR' (IF_GROUPTEST). 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
Group
Investment firms: prudential 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/if-grouptest (docs/eba/if-grouptest.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/if-grouptest).

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 (3)

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.