Decision 2026-04 of 16 April 2026 amending Decision 2021-01 of 21 April 2021 on the collection and verification of statistical information required from credit institutions and other financial intermediaries

BANQUE DE FRANCE EUROSYSTEM Decision 2026-04 of 16 April 2026 amending Decision 2021-01 of 21 April 2021 on the collection and verification of statistical information required from credit institutions and other financial intermediaries

THE GOVERNOR OF THE BANK OF FRANCE

Having regard to Council Regulation (EC) No 2532/98 of 23 November 1998 concerning the powers of the European Central Bank to impose sanctions,

Having regard to Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank,

Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards,

Having regard to Regulation (EC) No 184/2005 of the European Parliament and of the Council of 12 January 2005 concerning Community statistics on balance of payments, international trade in services and foreign direct investment,

Having regard to Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics,

Having regard to Regulation (EU) No 1011/2012 of the European Central Bank of 17 October 2012 concerning statistics on holdings of securities,

Having regard to Regulation (EU) 2021/378 of the European Central Bank of 22 January 2021 concerning the application of reserve requirement rules,

Having regard to Regulation (EU) 2021/379 of the European Central Bank of 22 January 2021 concerning balance sheet items of credit institutions and the monetary financial institutions sector,

Having regard to Regulation (EU) No 1072/2013 of the European Central Bank of 24 September 2013 concerning statistics on interest rates applied by monetary financial institutions,

Having regard to Regulation (EU) No 1073/2013 of the European Central Bank of 18 October 2013 on statistics on the assets and liabilities of investment funds,

Having regard to Regulation (EU) No 1075/2013 of the European Central Bank of 18 October 2013 on statistics on the assets and liabilities of securitisation special purpose entities,

Having regard to Regulation (EU) 2021/1230 of the European Parliament and of the Council of 14 July 2021 on cross-border payments in the Union,

Having regard to Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union,

Having regard to Regulation (EC) No 2157/1999 of the European Central Bank of 23 September 1999 on the powers of the ECB to impose sanctions,

Having regard to Regulation (EU) No 1333/2014 of the European Central Bank of 26 November 2014 concerning money market statistics,

Having regard to Regulation (EU) 2022/1917 of the European Central Bank of 29 September 2022 concerning infringement procedures in case of non-compliance with statistical reporting obligations,

Having regard to Decision (EU) 2022/1921 of the European Central Bank of 29 September 2022 concerning the method for calculating sanctions in case of suspected infringement of statistical reporting obligations,

Having regard to Guideline (EU) 2012/20 of the European Central Bank of 9 December 2011 on statistical reporting obligations established by the European Central Bank in the field of external statistics,

Having regard to the Monetary Agreement between the European Union and the Principality of Monaco of 29 November 2011,

Having regard to the Monetary and Financial Code, in particular Articles L. 141-5-1, L. 141-6, L. 631-1, L. 721-7, L. 721-18, L. 721-19 and L. 721-21, R. 152-1 to R. 152-3 and R. 165-1,

Having regard to Decision No 2007-01 of 11 April 2007 of the Monetary Committee of the General Council concerning the collection of statistics for the preparation of the balance of payments and the external position of France, the euro area and the European Community,

Having regard to the Prudential Control and Resolution Authority Instruction No 2021-1-03 of 11 March 2021 on the implementation of the unified banking reporting (RUBA),

Having regard to Instruction No 2015-19 of 2 October 2015 on the electronic signature of documents transmitted electronically to the ACPR (banking sector),

Having regard to the Accounting Standards Authority Recommendation No 2013-04 of 7 November 2013 on the format of consolidated accounts of banking sector entities established in accordance with international accounting standards,

HEREBY DECIDES:

Article 1

Annex 6 point 2 of the Decision is hereby amended as follows:

1.1. In the list of statements with submission dates for quarterly periodicity data:

a) The table CLIENT_RE (Zone IEDOM):

CLIENT_RE (Zone IEDOM) Activity with the client Operations with resident clients Submission for each overseas department or territory where the supervised entity conducts activity via the presence of a branch and where activity in France with resident clients (including hire-purchase and with non-resident clients for CLIENT_nR) exceeds a threshold set at 30 million euros or represents 20% of total assets + liabilities. For entities declaring activity in the Pacific territories, activity thresholds are assessed based on the France perimeter and total overseas establishments perimeter. R8.06.02 J+30

CLIENT_RE (Zone IEDOM) Activity conducted overseas with branch Operations with resident clients Submission for each overseas department or territory where the supervised entity conducts activity via the presence of a branch. R8.06.03 J+30

CLIENT_RE (Zone IEDOM) Operations with resident clients Submission for each overseas department or territory where the supervised entity conducts activity via the presence of a branch and where activity in France with resident clients (including hire-purchase and with non-resident clients for CLIENT_nR) exceeds a threshold set at 30 million euros or represents 20% of total assets + liabilities. For entities declaring activity in the Pacific territories, activity thresholds are assessed based on the France perimeter and total overseas establishments perimeter. R8.06.03 J+30

is replaced by the following table:

CLIENT_RE (Zone IEDOM) Activity conducted overseas with branch Submission for each overseas department or territory where the supervised entity conducts activity via the presence of a branch. R8.06.03 J+30

is replaced by the following table:

b) The table CLIENT_RE (Zone IEDOM):

Activity with the client Operations with resident clients J+30

c) The table CLIENT_nR (Zone IEDOM):

is replaced by the following table:

CLIENT_nR (Zone IEDOM) Activity with the client Operations with resident clients Submission for each overseas department or territory where the supervised entity conducts activity via the presence of a branch and where activity in France with resident clients (including hire-purchase and with non-resident clients for CLIENT_nR) exceeds a threshold set at 30 million euros or represents 20% of total assets + liabilities. For entities declaring activity in the Pacific territories, activity thresholds are assessed based on the France perimeter and total overseas establishments perimeter. R8.07.02 J+30

CLIENT_nR (Zone IEDOM) Activity conducted overseas with branch Operations with resident clients Submission for each overseas department or territory where the supervised entity conducts activity via the presence of a branch. R8.07.02 J+30

CLIENT_nR (Zone IEDOM) Activity with the client Operations with resident clients Submission for each overseas department or territory where the supervised entity conducts activity via the presence of a branch and where activity in France with resident clients (including hire-purchase and with non-resident clients for CLIENT_nR) exceeds a threshold set at 30 million euros or represents 20% of total assets + liabilities. For entities declaring activity in the Pacific territories, activity thresholds are assessed based on the France perimeter and total overseas establishments perimeter. R8.07.03 J+30

d) The table CLIENT_nR (Zone IEDOM):

is replaced by the following table:

1.1. In the list of statements with submission dates for quarterly periodicity data, after the table I-RESOBLI:

I-RESOBLI R8.70.01

the following tables are added:

Activity conducted overseas with branch Operations with resident clients Submission for each overseas department or territory where the supervised entity conducts activity via the presence of a branch. R8.07.03 J+30

TITRE_PTF (Zone IEDOM) Activity conducted overseas with branch Securities portfolio and issued securities Presence of a branch in an overseas department or territory R8.09.02 J+30

TITRE_PTF (Zone IEDOM)

I_AGENTNR (Zone IEDOM) Activity conducted overseas with branch Presence of a branch in an overseas department or territory R8.09.03 J+30

I_AGENTNR (Zone IEDOM) Presence of a branch in an overseas department or territory R8.12.02 J+30

I_CESSCRE (Zone IEDOM) Presence of a branch in an overseas department or territory R8.20.02 J+30

I_CESSCRE (Zone IEDOM) Presence of a branch in an overseas department or territory R8.20.03 J+30

Activity conducted overseas with branch Operations with non-resident clients Operations with non-resident clients Outstanding securitised or ceded credits Outstanding securitised or ceded credits Activity conducted overseas with branch Activity conducted overseas with branch J+30

CLIENT_nR (Zone IEDOM) Securities portfolio and issued securities R8.12.03 J+30

Article 2

Publication and entry into force

1. This Decision shall be published in the Official Publication Register of the Bank of France.

2. It shall enter into force on 16 April 2026 and shall apply to statistical submissions made as of 31 December 2026.

3. This Decision shall apply in metropolitan France and in the Principality of Monaco for submissions to the Bank of France, in the overseas departments and territories whose currency is the euro for submissions to IEDOM, and in the French Pacific territories whose currency is the Pacific franc for submissions to IEOM.

Done in Paris, 16 April 2026

The Governor François VILLEROY of the Bank of France