Instruction No. 2009-01 of June 19, 2009, on the Implementation of the Unified Financial Reporting System (SURFI), as Amended

Instruction No. 2009-01 (consolidated version as of June 6, 2016) PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY Instruction No. 2009-01 dated June 19, 2009, on the implementation of the unified financial reporting system, amended by Instruction No. 2009-07 dated November 30, 2009, Instruction No. 2011-I-18 dated November 23, 2011, Instruction No. 2012-I-02 dated June 28, 2012, Instruction No. 2013-I-01 dated February 12, 2013, Instruction No. 2013-I-07 dated May 28, 2013, Instruction No. 2013-I-12 dated October 4, 2013, Instruction No. 2013-I-14 dated November 12, 2013, Instruction No. 2014-I-01 dated February 10, 2014, Instruction No. 2014-I-09 dated August 22, 2014, and Instruction No. 2016-I-10 dated June 6, 2016

The Banking Commission, Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of July 19, 2002 on the application of international accounting standards; Having regard to the Monetary and Financial Code, particularly Article L. 613-8 thereof; Having regard to Ordinance No. 2005-1516 of December 8, 2005, on electronic exchanges between users and administrative authorities and between administrative authorities; Having regard to the Regulation of the Banking and Financial Regulations Committee No. 2000-03 of September 6, 2000, as amended, on prudential supervision on a consolidated basis; Having regard to Instruction No. 2000-07 of September 4, 2000, as amended, on the control of major risks and gross risks; Having regard to Instruction No. 2000-09 of October 18, 2000, as amended, on information regarding the anti-money laundering and terrorist financing prevention framework; Having regard to Instruction No. 2001-02 of May 2, 2001, on banking establishments abroad; Having regard to Instruction No. 2005-01 of May 31, 2005, on the application of modifications to prudential regulation following the entry into force of international accounting standards IAS/IFRS; Having regard to Instruction No. 2005-04 of November 21, 2005, on complementary supervision of financial conglomerates; Having regard to Instruction No. 2008-04 of April 30, 2008, on the ring-fencing of customer funds of investment firms; Decides:

Instruction No. 2009-01 (consolidated version as of June 6, 2016)

Article 1 a) The following are hereinafter referred to as "subject establishments": credit institutions and investment firms, other than portfolio management companies, as well as legal persons members of regulated markets for financial instruments or carrying out financial instrument clearing activities, referred to respectively in Article L. 421-17 and in point 4 of Article L. 440-2 of the Monetary and Financial Code, with the exception of market members authorized exclusively to provide the service mentioned in point 3 of Article L. 321-1; b) "Subject establishments subject to IFRS standards" are those subject to prudential supervision on a consolidated or sub-consolidated basis in accordance with the aforementioned Regulation No. 2000-03 and which publish consolidated accounts according to international accounting standards within the meaning of Regulation (EC) No 1606/2002, due to the mandatory or optional application of this Regulation; The "Subject establishments subject to IFRS standards" also include subject establishments subject to prudential supervision on a sub-consolidated basis in the absence of any accounting obligation in this regard, when the consolidated accounts of their parent company are published in IFRS standards under the conditions of the preceding paragraph. The IFRS standards referred to in this Regulation correspond to international accounting standards IAS/IFRS and SIC/IFRIC interpretations, in their version in force. c) "Subject establishments subject to the submission of statistical information for monetary policy purposes" are those subject to the issuance of monetary statistics under a decision of the Governor of the Bank of France.

Article 2 Subject establishments must transmit to the Prudential Control and Resolution Authority the tables included in the annexes to this Instruction, which form part of the Unified Financial Reporting System – SURFI – in accordance with the provisions set out in this Instruction and the technical documentation published by the Prudential Control and Resolution Authority.

Article 3 Financial companies supervised on a consolidated basis submit, according to the submission rules defined for each of them, the following tables: BILA_CONS; RESU_CONS; RESU_PUBL; IMPLANTAT; CONGLOMER.

Article 4 Branches of investment firms having their registered office in another Member State of the European Union or a party to the Agreement on the European Economic Area submit information regarding their anti-money laundering and terrorist financing prevention framework according to the modalities defined in Article 5 of Instruction No. 2012-I-01.

Instruction No. 2009-01 (consolidated version as of June 6, 2016)

Chapter 1 – SURFI Tables relating to activity blocks

Article 5 The rules for subjecting establishments to the submission of information relating to activity blocks differ depending on whether the subject establishments are subject or not to the submission of statistical information for monetary policy purposes1.

5.1. Subject establishments not subject to the submission of statistical information for monetary policy purposes Subject establishments are required to systematically submit, without regard to activity thresholds, all tables defined under the common reporting base. In addition to the tables included in the common base, each subject establishment is required to send to the Prudential Control and Resolution Authority all tables relating to a given activity block as soon as it crosses the activity threshold or thresholds defined for each of them. The definition and calculation methods for these various activity thresholds are presented in Annex 1. Tables belonging to the block relating to customer activity are systematically submitted during the first 24 months of activity of any new subject establishment.

5.2. Subject establishments subject to the submission of statistical information for monetary policy purposes The aforementioned subject establishments systematically submit, without regard to activity thresholds, all SURFI tables listed in Article 6 of this Instruction, with the exception of tables in the block relating to overseas activity for which they apply the thresholds provided.

Article 6 The SURFI tables relating to activity blocks are grouped as follows: • under the common base:

• a SITUATION table relating to the balance sheet,
• a TIT_TRANS table relating to trading securities operations, miscellaneous operations, and fixed assets,
• a RESU_INFI table relating to results of operations on financial instruments,
• a C_IMPAYES table relating to unpaid claims,
• a CAPITAUXP table relating to provisions, equity, and similar items,
• a RESU_REPA table relating to the allocation of results,
• an INTRA_GPE table relating to operations with the group,
• an EFFECTIFS table relating to activity indicators,
• a CPTE_RESU table relating to the income statement. • under interbank activity:
• an ITB_RESID table relating to interbank operations with resident credit institutions,
• an ITB_nRESI table relating to interbank operations with non-resident credit institutions.

1 Subject establishments subject to the submission of statistical information for monetary policy purposes are determined each year in application of a decision of the Governor of the Bank of France.

Instruction No. 2009-01 (consolidated version as of June 6, 2016) • under customer activity:

• a CLIENT_RE table relating to operations with resident customers,
• a CLIENT_nR table relating to operations with non-resident customers. • under securities lending and repurchase activity:
• a PENS_LIVR table relating to securities lending and lent securities. • under securities activity:
• a TITRE_PTF table relating to the securities portfolio and issued securities. • under financial derivative instruments activity:
• an IFT_ENGAG table relating to conditional instruments and commitments on over-the-counter financial derivative instruments,
• an IFT_ResNR table relating to conditional instruments purchased and sold by counterparty residence,
• a RESU_IFT table relating to results of operations on financial derivative instruments. • under foreign currency activity:
• a DEVI_SITU table relating to uses and resources by currency and by country. • under overseas activity with a branch:
• an I_AGENRES table relating to operations with resident agents,
• an I_CREDEF table relating to refinancable IEOM credits,
• an I_EPARCOL table relating to savings collected in the Overseas for the account of other credit institutions,
• an I_OPECRES table relating to financing operations with resident credit institutions in the territory,
• an I_VALMPTF table relating to the portfolio of securities and life insurance. • under overseas activity without a branch:
• an I_CLIENRE table relating to operations with non-financial resident customers.

The formats of the tables are presented in Annex 2 to this Instruction. Their periodicity and submission deadlines are indicated in Annex 3.

Chapter 2 – Other SURFI tables introduced by this Instruction

Article 7 Subject establishments submit, according to the modalities applicable to each of them, the following documents: • under publishable information:

• a RESU_PUBL table relating to the publishable result. • under consolidated accounting documents established according to a perimeter as defined by CRB Regulation No. 2000-03 and submitted by subject establishments not subject to IFRS standards:
• a BILA_CONS table relating to the consolidated balance sheet,
• a RESU_CONS table relating to the consolidated income statement.

Instruction No. 2009-01 (consolidated version as of June 6, 2016) • under miscellaneous information:

• a CLIENT_CB table relating to credit leasing operations and similar operations,
• a MATURITES table relating to the distribution of uses, resources, and off-balance sheet commitments according to the remaining term,
• an IMPLANTAT table relating to the mapping of establishments,
• an ORDRE_SRD table relating to orders stipulated for deferred settlement-delivery.

The formats of the tables enumerated in this Article are presented in Annex 4. Their periodicity and submission rules are indicated in Annex 5.

Article 8

• Annex 1 to Instruction No. 2005-04 of November 21, 2005, as amended, is replaced by a CONGLOMER table relating to the complementary supervision of financial conglomerates presented in Annex 6 to this Instruction.
• Annex 1 to Instruction No. 2008-04 of April 30, 2008, is replaced by a CANTONNEM table relating to the ring-fencing of customer funds of investment firms presented in Annex 7 to this Instruction.
• The BLANCHIMT tables annexed to Instruction No. 2012-I-04 constitute Annex 8 of this Instruction.

Chapter 3 – Miscellaneous Provisions

Article 9 SURFI documents are filled in euros or, where applicable, in Pacific francs for subject establishments having their registered office in an overseas collectivity of the Pacific and are sent to the General Secretariat of the Prudential Control and Resolution Authority by teletransmission in XML—XBRL format according to the technical specifications necessary for their processing as defined by the Prudential Control and Resolution Authority. They bear an electronic signature.

Article 10 Instruction No. 94-09, as amended, of October 17, 1994, of the Prudential Control and Resolution Authority, and the collection of provisions relating to periodic statements attached to it as an annex, are repealed as of the entry into force of this Instruction.

Article 10 This Instruction enters into force on June 30, 2010.