Regulatory Alerts2000-03-21
COBAC Instruction I-99/02 on the Concordance Between Quarterly Detailed Statements and the Credit Institutions Chart of Accounts
Issued by the Commission Bancaire de l’Afrique Centrale (COBAC), this instruction requires authorized credit institutions to prepare their detailed quarterly statements in strict accordance with the attached concordance table and the established chart of accounts. Until new periodic statements are implemented, these institutions must continue submitting quarterly detailed reports using the currently effective format and submission rules. The instruction takes effect upon its signature date of 19 April 1999 and applies to all credit institutions whose accounting is finalized according to the COBAC chart of accounts.
COMMISSION BANCAIRE DE L’AFRIQUE CENTRALE INSTRUCTION COBAC I-99/02 ON THE CONCORDANCE BETWEEN QUARTERLY DETAILED STATEMENTS AND THE CHART OF ACCOUNTS FOR CREDIT INSTITUTIONS
The President of the Commission Bancaire de l’Afrique Centrale, Having regard to COBAC Regulation R-98/01, Article 3, DECIDES:
Article 1 – Credit institutions authorized as financial establishments remain required to submit to the supervisory authorities, until the new periodic statements are put into service, a detailed quarterly statement presented in the format and according to the currently effective submission rules.
Article 2 – For establishments whose accounting is established, at the time of the quarterly closing of accounts, according to the chart of accounts for credit institutions established by COBAC Regulation R-98/01, the detailed quarterly statement must be prepared in accordance with the concordance table attached to this instruction.
Article 3 – This instruction takes effect from its date of signature.
Done in Yaoundé, on 19 April 1999 Jean-Félix MAMALEPOT
COMMISSION BANCAIRE STATEMENT F2 DE L’AFRIQUE CENTRALE Name of establishment: [Date] COMPLEMENTARY STATEMENT OF ASSETS, LIABILITIES AND COMMITMENTS ACCORDING TO REMAINING MATURITY (cf. article 6 of COBAC Regulation R-93/06)
| Line Code | Description | <=1 month | >1month | <= 3 months | >3 months | <=6months | >6 months | <=1 year | > 1 year | <=5 years | >5 years | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A109 | Securities (Titres) | |||||||||||
| A113 | Leasing (Crédit-bail) | |||||||||||
| A118 | Long-term loans (Crédits long terme) | |||||||||||
| A119 | Medium-term loans (Crédits moyen terme) | |||||||||||
| A120 | Short-term loans (Crédits court terme) | |||||||||||
| A210 | Correspondent term accounts and loans - BEAC - Credit institutions (Comptes et prêts à terme des correspondants) | |||||||||||
| A310 | Market instruments (Instruments de marché) | |||||||||||
| A311 | TOTAL ASSETS (TOTAL EMPLOIS) | |||||||||||
| A312 | Subordinated borrowings (Emprunts subordonnés) | |||||||||||
| A320 | Bond borrowings (Emprunts obligataires) | |||||||||||
| A321 | Other permanent resources (Autres ressources perm.) | |||||||||||
| A411 | Treasury bills (Bons de caisse) | |||||||||||
| A416 | Borrowings and term accounts (Emprunts et comptes à terme) | |||||||||||
| A423 | BEAC refinancing (Refinancement BEAC) | |||||||||||
| 331 | Other refinancing (Refinancements divers) | |||||||||||
| A423 | Correspondent term accounts (Comptes à terme des correspondants) | |||||||||||
| A423 | Market instruments (Instruments marché) | |||||||||||
| TOTAL LIABILITIES (TOTAL RESSOURCES) |