Instruction No. 2008-02 of January 10, 2008, amending Instruction No. 2006-04 of June 28, 2006, regarding the transmission to the Banking Commission of consolidated financial documents prepared under IAS/IFRS standards by credit institutions, investment firms, and financial companies

BANKING COMMISSION

Instruction No. 2008-02 amending Instruction No. 2006-04 of June 28, 2006 regarding the transmission to the Banking Commission by credit institutions, investment firms and financial companies of consolidated financial documents prepared from international accounting standards IAS / IFRS

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 Council Directive 2006/48/EC of the European Parliament and of the Council of June 14, 2006 concerning the taking up and pursuit of the business of credit institutions;

Having regard to Council Directive 2006/49/EC of the European Parliament and of the Council of June 14, 2006 concerning the capital adequacy of credit institutions and investment firms;

Having regard to the Monetary and Financial Code, particularly Article L. 613-8;

Having regard to the Regulation of the Banking and Financial Regulation Committee No. 2000-03 of September 6, 2000, as amended, relating to prudential supervision on a consolidated basis;

Having regard to Instruction No. 93-01 of January 29, 1993, as amended, relating to 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, relating to documents destined for the Banking Commission;

Having regard to Instruction No. 2006-04 of June 28, 2006 relating to the transmission to the Banking Commission by credit institutions, investment firms and financial companies of consolidated financial documents prepared from international accounting standards IAS / IFRS;

Decides:

Article 1 - The FIN 1, FIN 2, FIN 14, FIN 16, FIN 17, FIN 18, FIN 30 and
FIN 33 statements, appearing in the annex to the aforementioned Instruction No. 2006-04, are replaced by the statements appearing in the annex to this Instruction.

Article 2 - This Instruction shall enter into force as of the deadline of
June 30, 2008, inclusive.

Paris, January 10, 2008
The President