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

Sales of non-performing loans (RB.77 CESSION)

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

Reports sales of non-performing loans by credit institutions and financing companies. The ACPR may ask for it quarterly when needed, in particular to monitor transfers during a crisis. Source

Official title: Cession de prêts non performants (état CESSION)

The facts

Who files
Credit institutions, branches of credit institutions and financing companies. Source
How often
Half-yearly; the ACPR may require it quarterly (note n). Source
Deadline
J+25. 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. Instruction 2024-I-17 applies to the CESSION state from the 30 June 2025 reporting date. Source
Legal basis
Group
Banks and similar firms: RUBA unified reporting (national)

Templates (1)

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

  • Sales of non-performing loans (RB.77 CESSION)

The annex to instruction 2024-I-18 (prudential returns of credit purchasers) is a workbook with one sheet, 'Etat Cession'. Source

Validation rules

0 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 (none listed for this table).

The rules, on esurfi.banque-france.fr

How they were counted

No assertion in 'Liste des contrôles RUBA 1.2.0.1' or 1.3.0 has RB.77 as its filing indicator.

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 (31)

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.