COBAC Instruction I-2008/01 Updating the CERBER Regulatory Data Collection and Reporting System for Credit Institutions

CENTRAL AFRICAN BANKING COMMISSION

INSTRUCTION COBAC I-2008/01 Updating the Regulatory Data Collection and Reporting System for Banks and Financial Institutions of the Regulated States (CERBER)

The President of the Central African Banking Commission,

Having regard to Regulation COBAC R-93/02 on the net own funds of credit institutions, as amended by Regulation COBAC R-2001/01, Having regard to Regulation COBAC R-93/05 on the coverage of fixed assets, as amended by Regulation COBAC R-2001/06, Having regard to Regulation COBAC R-93/06 on the liquidity of credit institutions, as amended by Regulation COBAC R-94/01, Having regard to Regulation COBAC R-93/07 on the maturity transformation carried out by credit institutions, Having regard to Regulation COBAC R-93/10 setting the rules for the representation of minimum capital of credit institutions, as amended by Regulation COBAC R-2001/04, Having regard to Regulation COBAC R-93/11 on the holdings of credit institutions in the capital of companies, Having regard to Regulation COBAC R-93/12 on the exercise of activities other than those referred to in Articles 4 and 7 of the Annex to the Convention of 17 January 1992, Having regard to Regulation COBAC R-93/13 on the commitments of credit institutions in favour of their shareholders or partners, directors, executives and staff, as amended by Regulation COBAC R-2001/05, Having regard to Regulation COBAC R-96/01 on the structure of the credit portfolio of credit institutions, Having regard to Regulation COBAC R-98/01 on the accounting plan for credit institutions and related texts, notably Regulations COBAC R-98/02, R-98/03, R-99/01, R-2003/05, R-2003/03 and R-2003/04, Having regard to Regulation COBAC R-2001/02 on the coverage of risks by credit institutions, as amended by Regulation COBAC R-2003/06, Having regard to Regulation COBAC R-2001/03 on the division of risks by credit institutions, as amended by Regulation COBAC R-2003/07, Having regard to Regulation COBAC R-2001/07 on internal control in credit institutions, Having regard to Regulation COBAC R-2003/01 on the organization of accounting for credit institutions, Having regard to Regulation COBAC R-2003/02 on the monitoring of foreign exchange positions, Having regard to Regulation COBAC R-2005/01 on the due diligence of regulated entities in combating money laundering and terrorist financing, Having regard to Instruction COBAC I-99/03 implementing the Regulatory Data Collection and Reporting System for Banks and Financial Institutions of the Regulated States (CERBER), Having regard to Instruction COBAC I-2006/01 on information regarding the anti-money laundering and terrorist financing prevention framework,

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DECIDES:

Article 1 - Credit institutions must transmit to the Central African Banking Commission the elements necessary for the preparation of regulatory statements with monthly, quarterly, semi-annual or annual periodicity in accordance with the provisions set out in the collection attached to this instruction and forming an integral part thereof.

Article 2 - The Regulatory Data Collection, Processing and Reporting System for Banks and Financial Institutions (CERBER) comprises:

• general provisions setting out the rules and procedures for exchange between the COBAC General Secretariat and credit institutions;
• a general chart of accounts providing the mapping between the accounting plan for credit institutions and the regulatory statements;
• specifications for the files transmitted by credit institutions to the COBAC General Secretariat, indicating the consistency checks on the information provided;
• templates for regulatory statements with monthly, quarterly, semi-annual or annual periodicity (balance sheet, annexes to the balance sheet, prudential documents, income statements, annexes to the income statement, statements relating to the anti-money laundering and terrorist financing framework, general and other information on credit institutions) which must be prepared by the COBAC General Secretariat and communicated to the reporting institutions.

Article 3 - This instruction shall enter into force on 1 January 2009. This date is inscribed at the top of each page of the collection referred to in the preceding article.

Article 4 - The aforementioned Instruction COBAC I-99/03 is repealed as from the date of entry into force of this instruction.

Done in Yaoundé, on 28 OCT. 2008

The President, Philibert ANDZEMBE