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In forcePayment and e-money institutions: prudential reporting (national)Last checked 11 November 2026

Payment and e-money institutions: own funds templates (COREP, EP-EME)

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

Payment and e-money institutions must file the COREP templates on own funds, capital requirements, ratios, credit risk under the standardised approach and securitisation. These are EBA templates, but the requirement for these firms is set nationally: the EU COREP framework applies to credit institutions and investment firms. Source

Official title: Collecte Européenne COREP - établissements de paiement et de monnaie électronique

The facts

Who files
Payment institutions and e-money institutions; C_01.00 also e-money institutions under the light regime. Payment and e-money institutions submit only the 'Total' sheet of C_07.00 (European collections page, note c). Source
How often
Quarterly; C 14.00 and C 14.01 half-yearly. Source
Deadline
Quarterly: 31 May (31 March closing), 30 September (30 June), 30 November (30 September), 28 February (31 December). Half-yearly: 30 September and 28 February. Source
Format
xBRL-CSV, XBRL-XML. Filed on OneGate using the EBA COREP_OF module. The ACPR's note lists 'EP/EME' among the filers moving to xBRL-CSV for the COREPOF entry point from the 03/2026 reporting date; earlier periods stay in XBRL-XML. 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 force
Group
Payment and e-money institutions: prudential reporting (national)

Templates (10)

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

  • Own funds (C_01.00 (CA1))
  • Own funds requirements (C_02.00 (CA2))
  • Capital ratios (C_03.00 (CA3))
  • Memorandum items (C_04.00 (CA4))
  • Transitional provisions (C_05.01 (CA5.1))
  • Transitional provisions: grandfathered instruments not constituting state aid (C_05.02 (CA5.2))
  • Credit and counterparty credit risk: standardised approach (C_07.00 (CR_SA))
  • Securitisation: standardised approach (C 13.01 (CR_SEC_SA))
  • Detailed information on securitisations (C 14.00 (CR_SEC_Details))
  • Detailed information on securitisations by approach (C 14.01 (CR_SEC_Details_2))

EBA COREP templates as listed for payment and e-money institutions; their content is in the library's EBA entry eba/corep-of. Source

Validation rules

The ACPR publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: EBA validation rules in the EBA reporting framework (see the EBA entry); OneGate checks each file and returns a processing report.

The EBA's validation rules for the COREP_OF module apply. The ACPR added a check that every CSV line ends with CR, LF or LF+CR after the ECB began rejecting such files on 02/10/2026.

How they were counted

Not counted here: the EBA's validation rules apply (see eba/corep-of).

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 (4)

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 EFP-EP-EME

    List of returns · HTML

    Returns of payment and e-money institutions: COREP own funds templates, RUBA block tables and specific RUBA tables.

  • Tableau remises EFP-EP-EME

    List of returns · XLSX · 11.9 KB · 31 December 2024

    SHA-256 537301395d1bshow in full537301395d1b6ee13884cc60a3980a107d8177c1db7901d7090ac4e899426038
  • [Établissement de crédit, EI, EP/EME, SF] : nouveau format de remise xBRL-CSV à partir de l'arrêté 03/2026

    Filing rules · PDF · 90.1 KB · 16 September 2025

    Lists the EBA and resolution entry points that must be filed in xBRL-CSV from the 03/2026 (12/2025 for resolution) reporting date.

    SHA-256 bc68dabaf460show in fullbc68dabaf460eaedde8b2eb620c46dd0bb5f9f090105ac5743f40c8536d525b1
  • 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

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.