Line4

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

Notification that a bail-in recognition clause is impracticable (BRRD article 55(2)) (NOTIF_IMPRACTICABILITY, Notif 55)

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

Notifies the resolution authority of liabilities governed by third-country law for which including a contractual bail-in recognition clause is impracticable (article 55(2) of the BRRD). The page links the SRB's taxonomy, filing rules and recommendations. Source

Official title: Notification de l'impossibilité d'une reconnaissance contractuelle du renflouement interne

The facts

Who files
Credit institutions and investment firms subject to resolution under article L. 613-34 of the Monetary and Financial Code. Source
How often
Not stated on the ACPR page; xBRL-XML was accepted for the 12/2025, 01/2026 and 02/2026 reporting dates, which suggests filings can be monthly. Source
Deadline
Not stated on the ACPR pages read. Source
Format
xBRL-CSV, XBRL-XML. OneGate; xBRL-CSV only from the 03/2026 reporting date. 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. From the 12/2025 reporting date the EBA's RESOL 1 and RESOL 2 entry points replace the SRB's CFR, CIR, FMIR and LDR entry points, and resolution returns are filed in xBRL-CSV (MREL-TLAC accepted in XBRL-XML for 12/2025; the impracticability notification for 12/2025 to 02/2026). Source
Group
Credit institutions and investment firms: resolution 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/notif-impracticability (docs/eba/notif-impracticability.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.

How they were counted

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

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 (4)

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.