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In forceBanks and similar firms: RUBA unified reporting (national)Last checked 11 November 2026

RUBA activity-block tables, balance sheet, income statement and activity detail (RUBA blocs d'activité)

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

The core national accounting and activity reporting of French banks and similar firms, prepared under French accounting standards: the balance sheet (situation), income statement, activity indicators, and detailed tables on interbank business, customer business, repos, securities and forward financial instruments. The tables serve both the ACPR and the Banque de France; the activity tables are only due once a firm passes the activity thresholds. Source

Official title: Tableaux RUBA remis par blocs d'activité

The facts

Who files
All firms subject to the block system: credit institutions, investment firms, financing companies, payment institutions, e-money institutions, legal persons that are members of regulated markets or carry out clearing (except financial holding companies) and branches of EEA investment firms. The common block (RB.02, RB.03, RB.36 to RB.39, RB.53, RB.57) is filed by all of them; the interbank, repo, securities and derivatives blocks once activity passes EUR 150 million; the customer block once customer business passes EUR 30 million or 20% of total assets and liabilities (and always in a new firm's first 24 months). Firms that report monetary statistics file every block whatever the thresholds. Source
How often
Mostly quarterly; RB.38, RB.39, RB.54 and RB.57 half-yearly; RB.53 annual. Source
Deadline
France zone (mainland and overseas departments): J+10 working days for firms that report monetary statistics, otherwise J+25 calendar days (by the last day of the following month where documents go through a central body or professional association). Rest of world and all-zone versions: J+25 calendar days. Overseas zones (IEDOM, IEOM): J+30. RB.57 income statement by 31 March and 30 September; RB.53 J+90 days; RB.54 J+90. Source
Format
XBRL-XML. Filed on the Banque de France OneGate portal by teletransmission in XML-XBRL (instruction 2024-I-17, article 3), using the RUBA taxonomy (Eurofiling architecture, formerly SURFI). RUBA instances are wrapped in the OneGate XML envelope described in the 2026 file format note (OneGate domain 'SUR', reports RUBA_A to RUBA_P). The EBA's 2025 decimal precision change does not apply to RUBA: RUBA follows Filing Rules v5.0 and monetary facts need a precision of -3 or better. 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. RUBA (Reporting unifié des banques et assimilés) replaced the SURFI taxonomy from the 31 January 2022 reporting date. Taxonomy 1.2.0.1 applies from the 31/12/2024 reporting date; taxonomy 1.3.0, published on 29/04/2026, applies from the 31/12/2026 reporting date (its changes mainly concern the overseas tables requested by IEDOM-IEOM). Source
Legal basis
Group
Banks and similar firms: RUBA unified reporting (national)

Templates (17)

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

  • Balance sheet (situation) (RB.02 SITUATION)
  • Trading securities, miscellaneous transactions and fixed assets (RB.03 TIT_TRANS)
  • Interbank transactions with resident credit institutions (RB.04 ITB_RESID)
  • Interbank transactions with non-resident credit institutions (RB.05 ITB_nRESI)
  • Transactions with resident customers (RB.06 CLIENT_RE)
  • Transactions with non-resident customers (RB.07 CLIENT_nR)
  • Repurchase agreements on securities and securities lent (RB.08 PENS_LIVR)
  • Securities portfolio and securities issued (RB.09 TITRE_PTF)
  • Options bought and sold, by counterparty residence (RB.10 IFT_ResNR)
  • Results of transactions in financial instruments (RB.36 RESU_INFI)
  • Unpaid receivables (RB.37 C_IMPAYES)
  • Provisions, equity and similar items (RB.38 CAPITAUXP)
  • Transactions with the group (RB.39 INTRA_GPE)
  • Options and commitments on over-the-counter forward financial instruments (RB.40 IFT_ENGAG)
  • Activity indicators (staff and accounts) (RB.53 EFFECTIFS)
  • Results of transactions in forward financial instruments (RB.54 RESU_IFT)
Show all 17 templates
  • Income statement (RB.57 CPTE_RESU)

Tables listed under 'Blocs d'activité' on eSurfi's RUBA states and notices page; the zip of Excel templates and PDF presentations is linked there. The RUBA correspondence file marks RB.36 to RB.39 as ACPR-only tables and the others as common Banque de France and ACPR tables. Source

Validation rules

9,439 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 RUBA taxonomy package, listed in an Excel control list with row and column (RC) expressions; a 'Non XBRL' sheet lists further checks not implemented in the taxonomy.

The rules, on esurfi.banque-france.fr

How they were counted

Assertions in sheet 'Validations_ruba-1.2.0.1' of 'Liste des contrôles RUBA 1.2.0.1' (the version in force) whose filing indicators all belong to tables RB.02 to RB.10, RB.36 to RB.40, RB.53, RB.54 and RB.57 (all table variants and zones), excluding rows marked 'removed' or deactivated. The 1.3.0 list (from the 31/12/2026 reporting date) gives 11429 on the same basis. Cross-table rules marked 'inter_RB' that mix these tables with others are not counted.

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 (28)

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.

  • Remises RUBA

    List of returns · HTML

    Every RUBA table with its frequency, deadline and threshold, by block.

  • Tableau remises RUBA (Remises_RUBA_V1.3.0_20261009)

    List of returns · XLSX · 31.0 KB · 9 October 2026

    Every RUBA table by block with frequency, remittance deadline and threshold or filing population.

    SHA-256 3b7e4aea4d57show in full3b7e4aea4d57b10294c3a6ade3a7dfaae44a4222711e81213734046c690cc9b4
  • RUBA Correspondance Règlementations - Etats (V202609)

    List of returns · XLSX · 16.4 KB · 18 September 2026

    Maps each RUBA table to the Banque de France decision or the ACPR instruction that requires it (tables marked 'Tableaux comptables et prudentiels ACPR' or 'Bloc commun Banque de France / ACPR').

    SHA-256 252c435936ecshow in full252c435936ecc7992e843ec18e9fffb335eb1e6074ad04f40efb1e8e198d2249
  • Instruction n° 2024-I-17 relative à la mise en place du reporting unifié des banques et assimilés (RUBA), version consolidée

    Legal text · PDF · 116.4 KB · 17 December 2024

    Consolidated version (amended by instruction 2025-I-05). Lists the 16 categories of filers, requires XML-XBRL teletransmission, applies from the 31 December 2024 reporting date.

    SHA-256 3038477bcc13show in full3038477bcc1370ca14e7dd9d46bc4dda03b4902c29db21364a5539c5a3b086d4
  • Annexe 1 - Instruction 2024-I-17

    Template · XLSX · 1.5 MB · 27 December 2024

    SHA-256 ccf72254a233show in fullccf72254a2332e2aa7c2a4f65484d59ec67090c81dbab8a92b549873345e2933
  • Annexe 3 - Instruction 2024-I-17

    Instructions · XLSX · 20.7 KB · 27 December 2024

    SHA-256 0e3409971cf7show in full0e3409971cf719e39f02e67ea08c94a235626bae4238f2329f429c79b2c5fcdf
  • Taxonomie RUBA 1.2.0.1

    Taxonomy · ZIP · 13.0 MB · 3 February 2025

    Applicable from the 31/12/2024 reporting date (the version in force until 1.3.0 applies).

    SHA-256 d4a084969ed4show in fulld4a084969ed47086291a5d670823fc8a5ee75b5570a206b113e9c3dc7ccfbcac
  • Liste des contrôles RUBA 1.2.0.1

    Validation rules · XLSX · 781.2 KB · 28 February 2025

    SHA-256 561c2e0f4a38show in full561c2e0f4a387b5daeec36c7c3017a1297666d3fe284c69e42432725aaedfd10
  • Taxonomie RUBA 1.3.0

    Taxonomy · ZIP · 13.4 MB · 29 April 2026

    Applicable from the 31/12/2026 reporting date.

    SHA-256 31d7be01336cshow in full31d7be01336c7cf9311b56a49c880357aff5956537d34a9aa5974578f6484b73
  • États annotés RUBA 1.3.0

    Template · XLSX · 3.8 MB · 29 April 2026

    SHA-256 8b63d8d15ca6show in full8b63d8d15ca6c3ed36c3dbe77869ad9fe1a38a0e0c91a24bf6eda00f48e4a850
  • Dictionnaire RUBA 1.3.0

    Data dictionary · XLSX · 747.5 KB · 29 April 2026

    SHA-256 7e47d04cb773show in full7e47d04cb77383a22210a319a8ddeb77c125a1bba9db88f8453605a3a170a088
  • Liste des contrôles RUBA 1.3.0

    Validation rules · XLSX · 891.6 KB · 29 April 2026

    21,947 assertion rows (6 marked removed) in sheet 'Validations_ruba-1,3,0', plus a 'Non XBRL' sheet of checks not implemented in the taxonomy.

    SHA-256 00bcf7d7c9f6show in full00bcf7d7c9f6769ba06798cfc425f51143c5822c34e8efab3abf4297575f633f
  • Note de livraison RUBA 1.3.0

    Release note · PDF · 330.6 KB · 29 April 2026

    SHA-256 ed5855e4d32eshow in fulled5855e4d32e21de4dc56c1484eca75903bc820e275f0b248fa1471abac7a6bd
  • Note descriptive de la taxonomie RUBA 1.3.0

    Taxonomy · PDF · 329.9 KB · 29 April 2026

    SHA-256 611d1812bcc3show in full611d1812bcc3ccd0b429e166d4e971f40961a7e642c542470fa0210026eb514f
  • Présentation du reporting RUBA

    Guidance · PDF · 690.9 KB · 25 October 2024

    SHA-256 4bcb1baab916show in full4bcb1baab9161d1de8fdf723156cda2330b5443f9ec7079548a0d0309958f447
  • Règles de remise RUBA 1.2.0

    Filing rules · PDF · 759.4 KB · 24 October 2024

    SHA-256 665539dfc92bshow in full665539dfc92b6c7c7a838388634a85bb1ffdfd02e1b1d47b4ef2bda283c13305
  • Règles de remise XBRL_r1.0.9

    Filing rules · PDF · 810.0 KB · 3 December 2024

    Rules for building XBRL instances sent to the ACPR or the Banque de France for Eurofiling-architecture taxonomies (banking and insurance).

    SHA-256 ae2e233bd798show in fullae2e233bd798797efe5e23555e3fb7b29de5df7c9eaed4e8baeb821dafe92f09
  • NOTE TECHNIQUE 2026_Formats de fichier (V20260420)

    Filing rules · PDF · 446.1 KB · 20 April 2026

    Envelope format for OneGate deliveries (XBRL-XML, XML, xBRL-CSV and plain-CSV) and the list of OneGate domains and reports for banking and insurance.

    SHA-256 9fd8b7707abbshow in full9fd8b7707abb18843da760377b871ff6f0bbc73220808c05a705da7333faf7c9
  • Taxonomie RUBA

    Taxonomy · HTML

    RUBA taxonomy versions and their application dates.

  • Règlementation RUBA

    Legal text · HTML

  • Etats et Notices - RUBA

    Template · HTML

  • Instruction n° 2024-I-17 du 17 décembre 2024 relative à la mise en place du reporting unifié des banques et assimilés (RUBA)

    Legal text · HTML · 17 December 2024

  • Portail OneGate

    Guidance · HTML

  • Informations techniques - CVF

    Guidance · HTML

    Explains the 'Carte de visite fonctionnelle' that OneGate generates for each filer, listing the reports it must submit.

  • Faire mes reportings - Banque

    List of returns · HTML

    The ACPR's entry page for banking reporting: prudential, AML/CFT and commercial practices reporting.

  • Remises Banque (eSurfi Banque)

    List of returns · HTML

    Index of banking collections: RUBA, European collections, payment and e-money institutions, macroprudential, AML/CFT, DORA.

  • eSurfi Banque & Assurance

    Guidance · HTML

  • E & N - RUBA - Blocs d'activité - v1.3.0

    Template · ZIP · 6.1 MB · 6 October 2026

    Excel templates and PDF presentations of the activity-block tables.

    SHA-256 fdd0ebc6aee4show in fullfdd0ebc6aee4acda889924e5671db1ac0931eec9c9a8c51c56bcb7bb946ba31d

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.