Instruction No. 2006-03 of June 6, 2006 amending Instruction No. 93-01 regarding the transmission to the ACPR of annual accounts, prudential documents, and various information

1 BANKING COMMISSION

Instruction No. 2006-03 amending Instruction No. 93-01 of January 29, 1993 as amended regarding the transmission to the Banking Commission of annual accounts, prudential documents as well as various information

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, in particular Article L. 613-8 thereof; Having regard to Instruction No. 93-01 of January 29, 1993 as amended regarding the transmission to the Banking Commission by credit institutions and financial companies of their annual accounts, prudential documents as well as various information; Having regard to Instruction No. 94-09 of October 17, 1994 as amended, regarding documents intended for the Banking Commission; Having regard to Instruction No. 2005-02 of May 31, 2005 regarding the transmission to the Banking Commission by credit institutions, investment firms and financial companies of consolidated summary documents drawn up in accordance with international accounting standards IAS/IFRS; Decides:

Article 1 - The second paragraph of Article 3 of the aforementioned Instruction No. 93-01 is replaced by the following paragraph:

"Covered institutions and financial companies subject to IFRS, with the exception of those subject to prudential supervision on a sub-consolidated basis in the absence of any accounting obligation in this regard, shall send to the General Secretariat of the Banking Commission, for the closings of June 30 and December 31, a publishable consolidated balance sheet — mod. 4990i — including an off-balance sheet, and a publishable consolidated income statement — mod. 4999i — via teletransmission as well as the accompanying listing. For the closing of December 31, the notes to the consolidated balance sheet and the consolidated income statement, a statement of changes in equity and a cash flow statement drawn up in accordance with IFRS must be attached to these documents. These statements and documents must be sent no later than October 31 for the June 30 closing and no later than June 15 for the December 31 closing."

2 Article 2. - This Instruction shall enter into force for the closing of June 30, 2006.

Paris, June 6, 2006 The President of the Banking Commission Jean-Paul REDOUIN