Instruction No. 93-01 of January 29, 1993, regarding the transmission to the ACPR of annual accounts, prudential documents, and various information

General Secretariat of the Autorité de contrôle prudentiel 1 Instruction No. 93-01 of January 29, 1993 amended by Instructions No. 95-02 of February 24, 1995, No. 99-03 of June 22, 1999, No. 99-07 of July 19, 1999, No. 2000-01 of February 29, 2000, No. 2000-06 of September 4, 2000, No. 2000-11 of December 4, 2000, No. 2002-02 of March 28, 2002, No. 2002-06 of July 30, 2002, No. 2003-02 of May 20, 2003, No. 2005-01 and No. 2005-02 of May 31, 2005, No. 2006-03 of June 6, 2006, No. 2006-04 of June 28, 2006, No. 2007-03 of March 26, 2007, No. 2009-01 and No. 2009-02 of June 19, 2009, No. 2010-I-08 of December 13, 2010 regarding the transmission to the Autorité de contrôle prudentiel of annual accounts, prudential documents as well as various information

Article 1 Credit institutions and investment firms, excluding portfolio management companies, referred to respectively in Articles L. 511-1 and L. 531-4 of the Monetary and Financial Code, as well as legal entities that are members of regulated markets for financial instruments or carrying out financial instrument clearing activities, referred to respectively in Article L. 442-2 of the same Code, are hereinafter referred to as subject establishments.

Subject establishments and financial companies subject to IFRS standards are the subject establishments and financial companies referred to in Article L. 517-1 of the Monetary and Financial Code, which are subject to prudential supervision on a consolidated basis in accordance with Regulation No. 2000-03 of September 6, 2000, 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.

Subject establishments and financial companies subject to IFRS standards also include subject establishments and financial companies referred to in Article L. 517-1 of the Monetary and Financial Code subject to prudential supervision on a sub-consolidated basis in the absence of any accounting obligation in this matter, 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 Instruction correspond to international IAS/IFRS accounting standards and SIC/IFRIC interpretations, in their latest version adopted by the European Commission in application of European Regulation (EC) No. 1606-2002.

Chapter 1 Annual Documents

Article 2 Subject establishments that are not subject to Article L. 451-1-2-I of the Monetary and Financial Code (...) shall send to the General Secretariat of the Autorité de contrôle prudentiel as soon as possible a copy of the publication of their individual annual accounts in the Official Bulletin of Mandatory Legal Announcements or, where applicable, in the newspaper authorized to receive legal announcements.

Subject establishments that are subject to Article L. 451-1-2-I of the Monetary and Financial Code shall send to the General Secretariat of the Autorité de contrôle prudentiel as soon as possible a copy of the publication in the Official Bulletin of Mandatory Legal Announcements of the notice mentioning the reference of the publication of their individual annual accounts carried out in application of the provisions of Article L. 451-1-2-I of the Monetary and Financial Code.

Instruction No. 93-01 of January 29, 1993 (consolidated version as of 13/12/2010 General Secretariat of the Autorité de contrôle prudentiel 2

Article 3 Subject establishments and financial companies that are not subject to Article L. 451-1-2-I of the Monetary and Financial Code shall send to the General Secretariat of the Autorité de contrôle prudentiel as soon as possible a copy of the publication of their consolidated accounts in the Official Bulletin of Mandatory Legal Announcements or, where applicable, in the newspaper authorized to receive legal announcements.

Subject establishments that are subject to Article L. 451-1-2-I of the Monetary and Financial Code shall send to the General Secretariat of the Autorité de contrôle prudentiel as soon as possible a copy of the publication in the Official Bulletin of Mandatory Legal Announcements of the notice mentioning the reference of the publication of their individual annual accounts carried out in application of the provisions of Article L. 451-1-2-I of the Monetary and Financial Code.

Article 4 Repealed

Article 5 Repealed by Instruction No. 2007-03 of March 26, 2007

Article 6 Subject establishments shall send to the General Secretariat of the Autorité de contrôle prudentiel a CPTE_RESU income statement every semester, no later than September 30 for the period ending June 30, and March 31 for the period ending December 31.

Article 7 Subject establishments other than those subject to IFRS standards, whether subject to prudential supervision on a consolidated or sub-consolidated basis in application of the respective provisions of Articles 2 and 5 of Regulation No. 2000-03 of the Banking and Financial Regulation Committee, and financial companies referred to in Article 3 of the aforementioned Regulation No. 2000-03 other than those subject to IFRS standards, shall send to the General Secretariat of the Autorité de contrôle prudentiel a consolidated balance sheet BILA_CONS and a consolidated income statement RESU_CONS twice a year based on figures finalized on June 30 before September 30 and on December 31 before March 31, prepared in accordance with the provisions of the aforementioned Regulation No. 2000-03.

Article 7bis Subject establishments and financial companies subject to IFRS standards shall send FINREP statements to the General Secretariat of the Autorité de contrôle prudentiel for the period ending June 30, no later than September 30, and for the period ending December 31, no later than February 28.

FINREP statements, with the exception of tables FIN 9, FIN 10, FIN 11, FIN 17, FIN 25, FIN 30D, FIN 30E, FIN 32, FIN 33, and FIN 34, are submitted twice a year, based on figures established in accordance with the provisions of the aforementioned Regulation No. 2000-03 and finalized at the deadlines of June 30 and December 31. Tables FIN 9, FIN 10, FIN 11, FIN 17, FIN 25, FIN 30D, FIN 30E, FIN 32, FIN 33, and FIN 34 are submitted annually, based on figures established in accordance with the provisions of the aforementioned Regulation No. 2000-03 and finalized on December 31. These statements are sent to the General Secretariat of the Autorité de contrôle prudentiel via electronic transmission in XML-XBRL format according to the technical specifications necessary for their processing by the General Secretariat of the Autorité de contrôle prudentiel. They must bear an electronic signature.

Instruction No. 93-01 of January 29, 1993 (consolidated version as of 13/12/2010 General Secretariat of the Autorité de contrôle prudentiel 3

Article 8 Subject establishments and financial companies referred to in Article L. 517-1 of the Monetary and Financial Code shall communicate to the General Secretariat of the Autorité de contrôle prudentiel, upon approval of the accounts by the deliberative body, two certified copies of the following documents: – the report of the Board of Directors or the Executive Board regarding the annual accounts submitted to shareholders or, for savings banks, to the Orientation and Supervision Council; – where applicable, the observations of the Supervisory Board on the Executive Board's report as well as on the accounts of the fiscal year; – the report of the Supervisory Board for companies constituted as limited partnerships by shares; – the report on the operations of the fiscal year by establishments constituted as simple partnerships or general partnerships; – equivalent documents to the aforementioned reports when the situation of the establishment does not correspond to the scenarios mentioned above; – the general report of the statutory auditors as well as the special report provided for by Articles L. 225-40 and L. 225-88 of the Commercial Code; – the detailed report on consolidated accounts, prepared by the statutory auditors for the management of the consolidating entity, defined by Regulation No. 99-07 of the Accounting Regulation Committee; – the resolutions adopted by the shareholders' meeting, the partners' meeting, or the meeting that serves as such in other scenarios.

They shall also send, in addition, financial information concerning natural and legal persons holding at least 10% of their capital as well as partners when they are constituted as general partnerships or limited partners when they are constituted as limited partnerships, in accordance with the provisions of Regulation No. 96-16 of the Banking and Financial Regulation Committee.

Chapter 2 Prudential Documents

Article 9 Repealed by Instruction No. 2007-03 of March 26, 2007

Chapter 3 Various Provisions

Article 10 Subject establishments and financial companies shall transmit to the General Secretariat of the Autorité de contrôle prudentiel two copies of the information notes that they have had to have approved by the Autorité des marchés financiers as well as at least two copies of the annual information brochure that they publish where applicable, for the purpose of distributing it to the public.

Article 11 Subject establishments shall notify the General Secretariat of the Autorité de contrôle prudentiel as soon as possible of any changes made to the general organizational chart outlining the structure of the establishment.

Instruction No. 93-01 of January 29, 1993 (consolidated version as of 13/12/2010 General Secretariat of the Autorité de contrôle prudentiel 4

Article 12 Subject establishments that are not subject to Article L. 451-1-2-IV of the Monetary and Financial Code and whose total balance sheet exceeds 450 million euros shall send as soon as possible, where applicable, to the General Secretariat of the Autorité de contrôle prudentiel, a copy of the publication in the Official Bulletin of Mandatory Legal Announcements of their quarterly situation, which must take place no later than 75 days after the end of each quarter (Instruction No. 2002-02 of March 28, 2002).

Article 13 Repealed by Instruction No. 2010-I-08 of December 13, 2010

Article 14 This Instruction applies to fiscal years opened after December 31, 2002.