Reporting obligations and information transmission
Banking activities are subject to reporting obligations and involve the collection of various types of data for statistical, prudential and financial stability purposes.
The applicable regulations for activities in the French overseas departments and collectivities (DCOM) of the eurozone are national and/or European. However, they include specific provisions for overseas territories, as set out in Book VII of the French Monetary and Financial Code regarding the overseas regime. The Institute may also establish specific obligations as required.
The Institute also monitors the security of cashless payment instruments and systems, acting as a liaison for the ACPR in the supervision of payment service providers operating in the French Pacific territories.
Submitting data and information to the Banque de France or the ACPR
You can find all reporting requirements on the Banque de France website :
- Access the Reporting Area
Hosted by the Banque de France, the ONEGATE portal allows all reporting institutions to submit XML files or enter their declarations online, thereby fulfilling their reporting obligations to the IEOM, the Banque de France and the ACPR.
The user manual explains the login and access procedures for the ONEGATE portal. It also provides an overview of navigation within the platform, as well as the procedures for filing declarations.
- Access the OneGate portal
- PDF : User manual
IEOM’s role in national and European data collections
IEOM receives regulatory data from banking institutions operating in the Pacific Overseas Collectivities (COM) as part of the Unified Bank Reporting (RUBA) framework. The Institute is specifically responsible for collecting RUBA data for the Overseas Territories.
It also receives granular, line-by-line credit and credit risk data from the Credit Risk Central Register (SCR), which is maintained by the Banque de France under the AnaCredit reporting framework.
Additionally, the IEOM receives data from the Banque de France relating to the Observatory for Banking Inclusion in the Pacific COM.
These datasets contribute to the assessment of the economic and financial systems, which is essential for maintaining financial stability in the Pacific franc zone. The IEOM uses this information to analyse and disseminate data on the banking and monetary situation in its area of responsibility. The Institute also liaises with the ACPR in supervising banking institutions in the Pacific COM.
Collections on cashless payment instruments
IEOM is responsible for ensuring the security of cashless payment instruments, as well as the proper functioning of interbank exchange systems, in New Caledonia, French Polynesia and Wallis and Futuna.
Consult the reports on the usage and security of cashless payment instruments.
This mission is legally based on Articles L.721-20 and L.721-24 of the French Monetary and Financial Code (Code monétaire et financier — CMF) The IEOM’s supervisory mission in the French Pacific Territories includes :
- ensuring the security of cashless payment instruments and the relevance of applicable standards ;
- monitoring the proper functioning and security of payment systems.
Consult the official note outlining the IEOM’s supervisory role under the CMF, as well as documents detailing the data reporting requirements for payment service providers (PSPs) headquartered in the French Pacific Territories.
If your institution is subject to one or more reporting requirements, please refer to the information below for details
Most reporting obligations to the IEOM must be submitted via the OneGate portal, except for major incident reporting and the TSPD, IPS and CESU collections.
Data collection on cashless payment instruments and fraud
As part of its supervisory mission (Article L.721-24 of the CMF), the IEOM has established a data collection process on cashless payment instruments and related fraud.
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Cheque Security Framework (Référentiel de Sécurité des Chèques — RSC)
Each year, banks must conduct a self-assessment of their cheque processing security procedures. The aim is to ensure the security of cheque transactions and, ultimately, maintain user confidence in this payment method.
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Cheque Security Framework (Référentiel de Sécurité des Chèques — RSC)
Each year, banks must conduct a self-assessment of their cheque processing security procedures. The aim is to ensure the security of cheque transactions and, ultimately, maintain user confidence in this payment method
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Dispositif relatif à la notification des incidents majeurs
From 17 January 2025 onwards, all reports of operational or security incidents relating to payments must be submitted via the OneGate portal and sent to your usual ACPR supervisory contacts.
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TSPD, IPS and CESU collection
IEOM’s TSPD, IPS and CESU data collection is conducted by the Institut d’Émission d’Outre-Mer (IEOM) as part of its oversight of dematerialised special payment instruments (TSPD), specific payment instruments (IPS), and prepaid universal service employment cheques (CESU), issued in paper or digital format in the French Pacific collectivities – New Caledonia, French Polynesia, and Wallis and Futuna
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Accounts to be reported in the FICOM
Credit institutions established in Pacific territories are required to submit information to IEDOM regarding accounts opened in these territories. IEDOM compiles this data in the Overseas Territories Account Register (fichier des comptes d’outre-mer — FICOM).
Articles R.721-22, R. 721-27 et R. 721-28 of the French Monetary and Financial Code defines the relevant procedures :
In New Caledonia, French Polynesia and Wallis and Futuna credit institutions, the Office des postes et télécommunications of New Caledonia, and the Office des postes et télécommunications of French Polynesia must declare the opening, closing or modification of accounts on which cheques may be drawn, the opening and closing of regulated savings products referred to in articles R. 742-16, R. 743-16 et R. 744-15, regulated savings products referred to in Articles R. 742-16, R. 743-16 et R. 744-15 and the rental of safe deposit boxes.
The declarations referred to in the first paragraph must be submitted electronically or, in exceptional cases, using standardised paper forms defined by the Director General of the Institut d’émission d’outre-mer, no later than seven working days following the opening, closing or modification of the relevant accounts.
These declarations must be sent to the Institut d’émission d’outre-mer and must include the information specified in Articles D. 721-24 et D. 721-25.
FICOM contact details (for credit institutions only) : FICOM@iedom-ieom.fr
Other data collected by IEOM
Credit reporting
IEOM collects data from banking institutions to assess the cost and volume of credit.
Reports must be submitted monthly and finalised by the evening of the last day of the month, even if this falls on a public holiday. Reports must be sent to the IEOM agency in your area by D+15.
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Balance of payments reporting
IEOM compiles the balance of payments for the French overseas collectivities in the Pacific in accordance with Article L.721-21 of the French Monetary and Financial Code. It is therefore ‘authorised to request any necessary information from institutions and companies operating in the area to carry out this mission.’
Data required for preparing the balance of payments includes declarations from economic agents residing in the French Pacific collectivities :
- Financial intermediaries, such as postal services and credit institutions.
- Companies or corporate groups conducting significant transactions with non-residents ;
- residents carrying out transactions with non-residents through accounts held abroad (beyond a certain threshold) ;
- Public administrations.
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Credit risk reporting to the IEOM central credit register
In the French overseas collectivities of the Pacific, the IEOM collects and centralises data on banking risks. This includes bank loans, non-performing loans, finance leases, lease-purchase agreements and overdue social security contributions.
The centralisation of credit risk serves two main purposes :
- For credit institutions, it enables them to assess the overall indebtedness of clients for whom they report outstanding exposures ;
- For the IEOM, it enhances company rating assessments and, on a prudential basis, monitors counterparty risks for credit institutions within its jurisdiction. It also analyses risk trends across economic sectors at a macroeconomic level.
The following must be reported to the IEOM’s Central Credit Register (SCR2) :
- loans granted by credit institutions located within the IEOM issuance zone ;
- loans granted by credit institutions outside the zone when the borrower is a company headquartered in one of the three French overseas collectivities in the Pacific ;
- arrears of social security contributions owed to local social security bodies.
Reporting thresholds :
- Bank loans exceeding 2.5 million CFP francs must be reported individually. By exception, non-performing loans must be reported from the first 1,000 CFP francs ;
- Loans below this threshold must be reported collectively and grouped by sector of activity ;
- Arrears of social security contributions must also be reported when the cumulative amount exceeds 1 million CFP francs.
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Banking fee observatory
IEOM produces a public observatory on banking fees for the French overseas territories. This biannual publication is based on publicly available pricing documents from all credit institutions operating in the overseas territories.
View the latest edition of the Banking Fee Observatory for the Pacific Overseas Collectivities
