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In forceOccupational retirement providers (ORPS): national reporting (national)Last checked 11 November 2026

Occupational retirement providers: national accounting and prudential reporting (ORPS NAT, RC, RP)

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

French occupational retirement providers send national accounting (RC) and prudential (RP) states each year, plus general information (annex C of the instruction). They are comparable to the national specific templates of Solvency II firms. Source

Official title: Reporting ORPS National : Reportings Comptables (RC) et Reportings Prudentiels (RP)

The facts

Who files
Occupational retirement providers within article 1 of instruction 2025-I-03: FRPS (Insurance Code L. 381-1), MRPS or URPS (Mutual Code L. 214-1) and IRPS (Social Security Code L. 942-1). Source
How often
Annual. Source
Deadline
Year end + 4 months: at the latest 30/04/2026, 30/04/2027, 30/04/2028. Source
Format
Excel. Excel templates published on eSurfi (RC template of December 2025, RP template updated April 2026). The ORPSNAT XBRL taxonomy 1.2.0 is for internal use: the ACPR validates the Excel files with its controls. 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 in Excel. From the 31/12/2026 reporting date (filed in 2027), ORPS will stop filing in office format (xlsx) and file in XBRL-XML (taxonomy ORPSNAT 1.2.1, published 21/07/2026). Instruction 2026-I-11 replaces instruction 2025-I-03 and enters into force on 31 December 2026. Source
Legal basis
Group
Occupational retirement providers (ORPS): national reporting (national)

Templates (66)

The tables and forms inside the return. Plain name first, the ACPR's code in brackets.

  • Content of the submission (RC.01.01)
  • Balance sheet, assets and liabilities (RC.02.01)
  • Balance sheet by ring-fenced account (RCC.02.01)
  • Balance sheet for the general fund (RCG.02.01)
  • Life technical account (RC.03.01)
  • Life technical account by legal ring-fenced fund (RCC.03.01)
  • Non-technical account (RC.03.03)
  • Non-technical account by legal ring-fenced fund (RCC.03.03)
  • Changes in equity: FRPS (RC.04.01)
  • Changes in equity: MRPS and URPS (RC.04.02)
  • Changes in equity: IRPS (RC.04.03)
  • Changes in fixed assets (RC.05.01)
  • Breakdown of non-technical provisions (RC.06.01)
  • Accruals and deferrals (RC.07.01)
  • Overheads by nature and destination, staff costs (RC.08.01)
  • Income and expenses from voluntary contributions in kind (RC.09.01)
Show all 66 templates
  • Financial data on social action (RC.10.01)
  • Financial result by movement, flow and type of security (RC.12.01)
  • Income statement by category (life and bodily injury) (RC.13.07)
  • Income statement by category (life and bodily injury): branches (RC.13.08)
  • Persons insured, covered and beneficiaries by type of cover (RC.14.01)
  • Premiums and benefits by type of cover (RC.14.02)
  • Rates credited survey (RC.20.01)
  • Profit sharing: general fund (RC.22.01)
  • Profit sharing: Euro-croissance (RC.22.02)
  • Minimum versus actual profit sharing (RC.22.04)
  • Minimum guaranteed rate: monitoring of envelopes (RC.23.01)
  • Monitoring of 'branche 26' (L. 441) agreements (RC.26.01)
  • Global management provision (RC.27.01)
  • Financial contingency provision by ring-fenced account (RCC.28.01)
  • Financial contingency provision for the general fund (RCG.28.01)
  • Valuation of real estate (RC.30.01)
  • Content of the submission (RP.01.01)
  • Basic information (RP.01.02)
  • Basic information: ring-fenced accounts (RPC.01.03)
  • Simplified balance sheet by currency (RP.02.02)
  • Categories of contracts (RP.02.03)
  • Off-balance sheet: guarantees received (RP.03.02)
  • Off-balance sheet: guarantees given (RP.03.03)
  • Premiums, claims and expenses by type of risk (RP.05.01)
  • Reconciliation of the list of assets (PF.06.02) with RC.02.01 (RP.06.05)
  • Structured products (RP.07.01)
  • Open derivatives (RP.08.01)
  • Derivatives transactions (RP.08.02)
  • Securities lending and repurchase agreements (RP.10.01)
  • Assets held as collateral (RP.11.01)
  • Provisioning of annuities in payment (life) (RP.16.02)
  • Reinsurance cession programme: basic data (RP.30.03)
  • Reinsurance cession programme: shares data (RP.30.04)
  • Share of reinsurers (RP.31.01)
  • Related undertakings (RP.32.02)
  • Intra-group transactions: equity and debt (RP.36.01)
  • Intra-group transactions: derivatives (RP.36.02)
  • Intra-group transactions: internal reinsurance (RP.36.03)
  • Intra-group transactions: cost sharing, contingent liabilities and other (RP.36.04)
  • Coverage of regulated commitments: summary (RP.41.01)
  • Coverage of regulated commitments: general fund (RPG.41.02)
  • Coverage of regulated commitments: by L. 441 ring-fenced fund (RPC.41.03)
  • Coverage of regulated commitments: by ring-fenced account (RPC.41.04)
  • Minimum margin requirement: life rules (RP.42.01)
  • Minimum margin requirement: non-life rules (RP.42.02)
  • Minimum margin requirement: constituent items (RP.42.03)
  • Stress test: central scenario (RP.43.01)
  • Stress test: lower return on amortisable assets (RP.43.02)
  • Stress test: lower return on non-amortisable assets (RP.43.03)
  • Stress test: longevity (RP.43.04)

Templates of entry points orps_nat_rc (32) and orps_nat_rp (34) in the ORPSNAT 1.2.0 annotated templates. Source

Validation rules

3,748 rules, as counted from the ACPR's published material. Software can run them exactly as published. Source

How they are written: XBRL assertions in the ORPSNAT taxonomy, applied by the ACPR to the Excel files.

The rules, on esurfi.banque-france.fr

How they were counted

Rows of sheet 'orpsnat_validations_v1.2.0' of 'Liste des contrôles ORPSNAT 1.2.0' not marked removed (3,748 of 3,757); all have RC (accounting) templates as filing indicators, none RP.

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.