In Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, the Institut d’émission des départements d’outre-mer (French overseas departments note-issuing bank) provides public accountants, at their request, with information relating to all types of accounts and safes that it centralises in order to carry out the duties assigned to it by Article L. 721-14, for the purpose of recovering all types of public debt. The Institute is exempt from professional secrecy for the application of this provision.
The right of communication is exercised regardless of the medium used to store the information mentioned in the first paragraph.
It may be exercised in the branches of the Institute, upon written request, transmitted by any means.
Agreements signed between the Institut d’émission des départements d’outre-mer, on the one hand, and, as the case may be, Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, on the other hand, define the conditions for remuneration of the Institut for the services it provides.