On 03 July 2024, the ACPR has published the final version of the RUBA V1.2.0 taxonomy that enter into in force on the 31 December 2024.
This version implements the following instructions: ACPR 2022-I-03, ACPR 2023-I-15 , ACPR 2024-I-06, and the decision 2024-01.
The main changes of RUBA v1.2.0 taxonomy from the previous one RUBA v1.1.0 are:
- Modification of label following the 2023-I-15 instruction
- Modification of the taxonomic definition for the tables: RB.06, RB.07, RB.41, RB.68
- Compliance of table RB.59.02 with appendix 4 to instruction 2022-I-03
- Modification of the Z axe (“Toutes monnaies” instead of “euro”) on the table RB73 “Centralisation des dépots et crédits”
- Change in the RB.75 report, the department code is now identified as “D” instead of “D_”
- New tables following the implementation of the instruction ACPR 2024-I-06 instruction
RB.77 “Cession des prêts non performants” - on a quarterly frequency, in XBRL, from June 2025, deadline D+25 (calendar day)
RB.78 “Cantonnement des fonds emprunteurs des gestionnaires de crédit - Social (CANTON_GC)” - on a half yearly frequency, in XBRL, from December 2024, deadline D+25 (calendar day)
