Instruction No. 2011-I-18 of November 23, 2011 amending ACP Instructions No. 2009-01, 2008-04, 2010-06, 2009-04, and 93-01

PRUDENTIAL CONTROL AUTHORITY
Instruction No. 2011-I-18 amending ACP Instructions No. 2009-01 of June 19, 2009, on the implementation of the unified financial reporting system, No. 2008-04 of April 30, 2008, on the segregation of client funds of investment firms, No. 2010-06 of February 15, 2010, on the implementation of the unified financial reporting system for payment institutions, No. 2009-04 of June 19, 2009, on additional discounts for the calculation of contributions due by establishments subject to deposit, securities, and guarantee schemes, and No. 93-01, on the transmission to the Prudential Control Authority of annual accounts, prudential documents, and various information

The Prudential Control Authority, Having regard to the Monetary and Financial Code, particularly Article L. 612-24; Having regard to the Banking Commission Instruction No. 2009-01 of June 19, 2009, on the implementation of the unified financial reporting system; Having regard to the Banking Commission Instruction No. 2010-06 of February 15, 2010, on the implementation of the unified financial reporting system for payment institutions; Having regard to the Banking Commission Instruction No. 2008-04 of April 30, 2008, on the segregation of client funds of investment firms; Having regard to the Banking Commission Instruction No. 2009-04 of December 13, 2010, on additional discounts for the calculation of contributions due by establishments subject to deposit, securities, and guarantee schemes; Having regard to the Banking Commission Instruction No. 93-01 of January 29, 1993, on the transmission to the Prudential Control Authority of annual accounts, prudential documents, and various information; Having regard to the Banking Commission Instruction No. 2007-01, as amended, of January 18, 2007, on the electronic signature of certain documents transmitted to the Banking Commission; Decides:

Chapter 1
Modification of the aforementioned Instruction No. 2009-01, on the implementation of the unified financial reporting system

Article 1
The tables SITUATION, TIT_TRANS, CAPITAUXP, CPTE_RESU, ITB_RESID, ITB_Nresi, CLIENT_RE, CLIENT_nR, TITRE_PTF, DEVI_SITU, I_AGENRES, I_EPARCOL, I_OPECRES, I_VALMPTF, presented in Annex 2 of the aforementioned Instruction No. 2009-01, are modified and replaced by those in Annex 1 to this instruction.

Article 2
The tables BILA_CONS, CLIENT_CB, MATURITES, presented in Annex 4 of the aforementioned Instruction No. 2009-01, are modified and replaced by those in Annex 2 to this instruction.

Article 3
Annex 1 of the aforementioned Instruction No. 2009-01, relating to the definitions and calculation methods of the aggregates used to assess the applicability to the different activity blocks in view of the activity thresholds of the aforementioned instruction, is replaced by that in Annex 3 to this instruction.

Chapter 2
Modification of the aforementioned Instruction No. 2008-04, on the segregation of client funds of investment firms

Article 4
Annex 1 of the aforementioned Instruction No. 2008-04 is replaced by a CANTONNEM table presented in Annex 4 to this instruction.

Chapter 3
Modification of the aforementioned Instruction No. 2010-06, on the implementation of the unified financial reporting system for payment institutions

Article 5
The Annex of the aforementioned Instruction No. 2010-06 is replaced by a CANTON_EP table presented in Annex 5 to this instruction.

Chapter 4
Modification of the aforementioned Instruction No. 2009-04, relating to additional discounts for the calculation of contributions due by establishments subject to deposit, securities, and guarantee schemes

Article 6
Article 3 of the aforementioned Instruction No. 2009-04 is replaced as follows:
"Credit institutions shall submit a SYS_GAR08 table relating to additional data for the calculation of the global contribution to deposit guarantee, presented in Annex 4 to this instruction. Establishments that submit the CLIENT_RE and CLIENT_nR tables under Instruction No. 2009-01 on the implementation of the unified financial reporting system shall submit only Table C of the aforementioned SYS_GAR08 table."

Article 15 of the aforementioned Instruction No. 2009-04 is replaced as follows:
"Branches subject to deposit guarantee shall submit a SYS_GAR08 table presented in the Annex to this instruction and relating to additional data for the calculation of the global contribution to deposit guarantee. Subject branches that submit the CLIENT_RE and CLIENT_nR tables under Instruction No. 2009-01 on the implementation of the unified financial reporting system shall submit only Table C of the aforementioned SYS_GAR08 table."

Article 7
Annex 9 of the aforementioned Instruction No. 2009-04 is replaced by Annex 6 to this instruction.

Chapter 5
Modification of Instruction No. 93-01 relating to the transmission to the Prudential Control Authority of annual accounts, prudential documents, and various information

Article 8
In Article 2 of the aforementioned Instruction No. 93-01, after the words "establishments subject to Article L. 451-1-2-I of the Monetary and Financial Code," the words "and payment institutions referred to in Article L. 522-1 of the Monetary and Financial Code" are added.

A third paragraph is added to Article 2 of the aforementioned Instruction No. 93-01 and drafted as follows: "Payment institutions that use the derogation mentioned in the last paragraph of Article 5 of CRC Regulation No. 2009-08 shall promptly send a copy of the insertion in the Bulletin of Legal Announcements or, as the case may be, in the newspaper authorized to receive legal announcements, mentioning the reference to an archive accessible on the establishment's website."

In the first paragraph of Article 3 of the aforementioned instruction, after the words "and financial companies," the words "and payment institutions" are added.

A third paragraph is added and drafted as follows: "Payment institutions that use the derogation mentioned in the last paragraph of Article 5 of CRC Regulation No. 2009-08 shall promptly send a copy of the insertion in the Bulletin of Legal Announcements or, as the case may be, in the newspaper authorized to receive legal announcements, mentioning the reference of their consolidated accounts."

Paris, November 23, 2011
The President of the Prudential Control Authority, Christian NOYER

Annex 1 to Instruction No. 2011-I-18

Activity Social Scope Activity Activity Remaining of Activity All Scope Social Scope Social Scope R. N.R. R. + N.R. R. N.R. R. + N.R. R. N.R. 1 2 3 4 5 6 7 8 9 10 1 TREASURY OPERATIONS AND INTERBANK OPERATIONS
1.1 Central banks and postal check offices
1.2 Ordinary credit accounts
1.3 Accounts and loans
1.4 Securities lent
1.5 Other amounts due
1.6 Network
1.7 Related liabilities
2 OPERATIONS WITH CLIENTS
2.1 Borrowings from financial clients
2.2 Securities lent
2.3 Ordinary credit accounts
2.4 Factoring accounts
2.5 Security deposits
2.6 Special regime savings accounts
2.7 Term credit accounts
2.8 Cash certificates and savings bonds
2.9 Other amounts due
2.10 Related liabilities
3 OPERATIONS ON SECURITIES AND DIVERSE OPERATIONS
3.1 Securities lent in stock lending
3.2 Trading securities
3.3 Sold conditional instruments
3.4 Interbank market securities
3.5 Negotiable debt securities
3.6 Bonds
3.7 Other liabilities constituted by securities
3.8 Trading and settlement accounts relating to
securities operations
3.9 Payments remaining to be made on unpaid securities
3.10 Headquarters and branches
3.11 Various creditors
3.12 Regularization accounts
3.13 Related liabilities
4 PROVISIONS, EQUITY AND ASSIMILATED ITEMS
4.1 Subsidies and public funds allocated
4.2
Provisions for risks and charges excluding risks of execution of commitments by signature
4.3 Provisions for risks of execution of commitments
by signature
4.4 Regulated provisions
4.5 Mutual character security deposits
4.6 Subordinated debt
4.7 General banking risks fund
4.8 Capital premiums and reserves
4.9 Capital
4.9.1 Called capital
4.9.2 Subscribed but uncalled capital
4.9.3 Preference shares
4.9.4 Elements assimilated to capital
4.10 Related liabilities
5 CARRIED FORWARD (+ / -)
6 RESULT SUBJECT TO APPROVAL (+ / -) EXCESS OF REVENUES OVER EXPENSES OR INSUFFICIENCY OF REVENUES OVER EXPENSES (+ / -) 8 TOTAL Total Total 11 12 Euros Foreign Currency Total CFP Total SITUATION Balance sheet and off-balance sheet on a social basis LIABILITY France By overseas implantation (a) By overseas implantation (b) (a) New Caledonia, French Polynesia, Wallis and Futuna, Guadeloupe, Guyana, Martinique, Reunion, Mayotte, Saint Pierre and Miquelon, Saint Martin, Saint Barthélemy (b) New Caledonia, French Polynesia, Wallis and Futuna Net amounts Net amounts Net amounts Net amounts

Activity
France
Rest of the world
All zones
Currency All currencies Social Scope Net Total 1.1 1.2 1.2.1 1.2.2 1.3 2.1 2.2 2.3 2.4 2.5 2.6 3.1 3.2 3.2.1 3.2.2 3.3 4.1 4.2 4.3 4.3.1 4.3.2 4.3.3 4.4 4.5
4.6 Expenses to be allocated
4.6.1 Premiums on fixed-income securities
4.6.2
4.6.3
4.7
4.7.1
4.7.2
4.7.3
5.1
5.2
6.1
6.1.1
6.1.1.1
6.1.1.2
6.1.2
6.1.3
6.2
7.1
7.2
8.1
8.1.1
8.1.2
8.1.3
8.2 Unleased assets after termination
Leasing
Real estate leasing
Leasing on intangible assets
Real estate leasing
Leasing on intangible assets
Assets under construction
LEASING AND ASSIMILATED OPERATIONS Leasing operations and assimilated Movable leasing NON-OPERATING ASSETS Intangible assets Tangible assets Organization costs Other intangible assets Tangible assets Goodwill Leasehold rights Other elements of goodwill Tangible assets OPERATING ASSETS Intangible assets Various debtor regularization accounts ASSETS UNDER CONSTRUCTION Intangible assets Other regularization accounts Advance expenses Receivables Premiums on redemption of fixed-income securities Other expenses to be allocated on other off-balance sheet items Potential losses on undelivered financial derivative hedging contracts Losses to be spread on delivered financial derivative hedging contracts Adjustment accounts on currencies on financial derivative instruments OFF-BALANCE SHEET REGULARIZATION ACCOUNTS EXCLUDING EXCHANGE ACCOUNTS Values received for collection (+/-) Values to be rejected Industrial development securities Other securities Other various debtors VARIOUS DEBTORS Security deposits paid LDID (collective management) Of which: Investment firm accounts Of which: Other financial institutions' accounts Of which: Non-financial clients' accounts Of which: Clearing house accounts Of which: Other credit institutions' accounts Of which: UCITS accounts Counterparty operations and other market operations Of which: Borrowed securities TRADING AND SETTLEMENT ACCOUNTS RELATING TO SECURITIES OPERATIONS Of which: Proprietary positions generated by an intermediation operation Of which: Proprietary trading Liquidity, market making, or animation contracts TIT_TRANS Operations on trading securities, diverse operations, and immobilized values ASSET Amortizations or depreciation TRADING SECURITIES (including lent securities)

Activity All zones Currency All currencies Social Scope Amounts 1 SUBSIDIES AND PUBLIC FUNDS ALLOCATED
1.1 Investment subsidies
1.2 Public funds allocated
2 PROVISIONS FOR RISKS AND CHARGES
2.1 Retirement charge provisions
2.1.1 Active personnel
2.1.2 Personnel who have left the establishment
2.2 Other provisions for risks and charges excluding risks of execution of commitments
by signature
3 REGULATED PROVISIONS
3.1 Provisions for risks related to medium and long-term credit operations
3.2 Revaluation provisions for depreciable fixed assets
3.3 Investment provisions
3.4 Derogatory amortizations
3.5 Other regulated provisions
4 SUBORDINATED DEBT
4.1 Term subordinated debt
4.1.1 Participatory loans
4.1.2 Other term subordinated securities and loans
4.2 Super-subordinated securities and debt
4.3 Other securities and loans subordinated for an indefinite term
5 CAPITAL PREMIUMS AND RESERVES
5.1 Capital premiums
5.1.1 Issuance, contribution, merger, demerger, conversion premiums
5.1.2 Other capital premiums
5.2 Legal reserve
5.3 Statutory and contractual reserves
5.4 Regulated reserves
5.5 Revaluation difference
5.6 Other reserves
CAPITAUXP
Provisions, equity, and assimilated items LIABILITY

Activity France
By overseas implantation (a) Activity All zones Currency All currencies Currency All currencies Social Scope Social Scope 1 BANKING OPERATING EXPENSES
1.1 Expenses on treasury and interbank operations
1.1.1 Interest
1.1.1.1 Central banks and postal check offices
1.1.1.2 Ordinary credit accounts
1.1.1.3 Accounts and loans
1.1.1.4 Securities lent
1.1.1.5 Internal network operations
1.1.1.6 Other interest
1.1.1.6.1 Buy-back indemnities and assimilated
1.1.1.6.2 Forward / Swap
1.1.1.6.3 Other interest charges
1.1.2 Commissions
1.2 Expenses on operations with clients
1.2.1 Interest
1.2.1.1 Borrowings from financial clients
1.2.1.2 Securities lent
1.2.1.3 Ordinary credit accounts
1.2.1.4 Factoring accounts
1.2.1.5 Special regime savings accounts
1.2.1.5.1 Ordinary savings books
1.2.1.5.2 Specific savings books and deposits
1.2.1.5.3 Popular savings books
1.2.1.5.4 Sustainable Industrial Development Savings Books
1.2.1.5.5 Savings-for-housing accounts
1.2.1.5.6 Savings-for-housing plans
1.2.1.5.7 Popular savings plans
1.2.1.5.8 Other special regime savings accounts
1.2.1.6 Term credit accounts
1.2.1.7 Cash certificates and savings bonds
1.2.1.8 Other interest
1.2.1.8.1 Buy-back indemnities and assimilated
1.2.1.8.2 Forward / Swap
1.2.1.8.3 Other interest charges
1.2.2 Commissions
1.3 Expenses on securities operations
1.3.1 Interest on securities lent in stock lending
1.3.2 Losses on trading securities
1.3.3 Expenses on investment securities
1.3.3.1 Acquisition costs
1.3.3.2 Premium amortization
1.3.3.3 Disposal losses
1.3.4 Expenses on portfolio activity securities
1.3.4.1 Acquisition costs
1.3.4.2 Disposal losses
1.3.5 Expenses on investment securities
1.3.5.1 Acquisition costs
1.3.5.2 Premium amortization
1.3.6 Expenses on liabilities constituted by securities
1.3.6.1 Interest on interbank market securities
1.3.6.2 Interest on negotiable debt securities
1.3.6.3 Interest on bonds
1.3.6.4 Other expenses on liabilities constituted by securities
1.3.7 Other expenses on securities operations
1.3.8 Commissions
1.4 Expenses on leasing operations, assimilated operations, and simple leasing
1.4.1 Expenses on leasing operations and assimilated operations
1.4.1.1 Amortization charges
1.4.1.2 Depreciation on leasing operations and assimilated operations
1.4.1.3 Disposal losses on assets leased and assimilated
1.4.1.4 Other expenses
CPTE_RESU
Income statement on a social basis

EXPENSES
(a): New Caledonia, French Polynesia, Wallis and Futuna, Guadeloupe, Guyana, Martinique, Reunion, Mayotte, Saint Pierre and Miquelon, Saint Martin, Saint Barthélemy

1.4.2 Expenses on simple leasing operations
1.4.2.1 Amortization charges
1.4.2.2 Depreciation on simple leasing operations
1.4.2.3 Disposal losses on assets leased
1.4.2.4 Other expenses
1.5 Expenses on subordinated debt and public funds allocated
1.5.1 Term subordinated debt
1.5.2 Subordinated debt for an indefinite term
1.5.3 Public funds allocated
1.5.4 Other expenses on subordinated debt (+ / -)
1.6 Expenses on foreign exchange operations
1.6.1 Losses on foreign exchange and arbitrage operations
1.6.2 Commissions
1.7 Expenses on off-balance sheet operations
1.7.1 Expenses on financing commitments
1.7.2 Expenses on guarantee commitments
1.7.3 Expenses on securities commitments
1.7.3.1 Losses on securities commitments
1.7.3.2 Commissions
1.7.4 Expenses on financial derivative instruments
1.7.4.1 Expenses on interest rate instruments
1.7.4.2 Expenses on exchange rate instruments
1.7.4.3 Expenses on other financial derivative instruments
1.7.4.4 Commissions
1.7.5 Expenses on other received commitments
1.8 Expenses on financial service provisions
1.9 Other banking operating expenses
1.9.1 Expenses on real estate promotion operations
1.9.2 Share of banking operating operations done in common
1.9.3 Retroceded revenues
1.9.4 Other banking operating expenses
2 PERSONNEL EXPENSES
2.1 Salaries and wages
2.2 Social charges
2.2.1 Retirement charges
2.2.2 Other social charges
2.3 Profit sharing and employee participation
2.3.1 Employee profit sharing
2.3.2 Employee participation
2.4 Taxes and levies assimilated to remuneration
3 TAXES AND LEVIES
4 EXTERNAL SERVICES
4.1 Remuneration of intermediaries
4.2 External services provided by group companies
5 OTHER OPERATING EXPENSES
5.1 Retroceded revenues
5.2 Share of non-banking operating operations done in common
5.3 Share of headquarters expenses
5.4 Disposal losses on fixed assets
5.4.1 Disposal losses on intangible and tangible fixed assets
5.4.2 Disposal losses on financial fixed assets
5.5 Other other operating expenses
6 ALLOCATIONS TO THE GENERAL BANKING RISKS FUND 7 ALLOCATIONS TO AMORTIZATION AND DEPRECIATION ON INTANGIBLE AND TANGIBLE FIXED ASSETS
7.1 Allocations to amortization on intangible and tangible fixed assets
7.2 Depreciation on intangible and tangible fixed assets
8 DEPRECIATION AND LOSSES ON UNCOLLECTIBLE CLAIMS
8.1 Depreciation on doubtful claims
8.1.1 Depreciation on treasury and interbank operations
8.1.2 Depreciation on operations with clients
Of which:
8.1.2.1 Depreciation of interest on doubtful claims
8.1.3 Depreciation on securities operations and diverse operations
8.1.4 Depreciation of other doubtful claims
8.2 Depreciation of the securities portfolio and diverse operations
8.2.1 Depreciation of investment securities
8.2.2 Depreciation of portfolio activity securities
8.2.3 Depreciation of financial fixed assets
8.2.4 Other depreciation
8.3 Allocations to provisions for risks and charges
8.4 Allocations to regulated provisions
8.5 Losses on uncollectible claims covered by depreciation
8.6 Losses on uncollectible claims not covered by depreciation
9 EXCEPTIONAL EXPENSES
10 TAXES ON PROFITS (+ / -)
11 PROFIT
12 TOTAL EXPENSES

Activity France
By overseas implantation (a) Activity All zones Currency All currencies Currency All currencies Social Scope Social Scope 1 BANKING OPERATING REVENUE
1.1 Revenue on treasury and interbank operations
1.1.1 Interest
1.1.1.1 Central banks and postal check offices
1.1.1.2 Ordinary debit accounts
1.1.1.3 Accounts and loans
1.1.1.3.1 Financial loans
1.1.1.4 Securities received in repo
1.1.1.5 Internal network operations
1.1.1.6 Other interest
1.1.1.6.1 Buy-back indemnities and assimilated
1.1.1.6.2 Forward / Swap
1.1.1.6.3 Other interest revenues
1.1.1.7 Interest on doubtful claims
1.1.2 Commissions
1.2 Revenue on operations with clients
1.2.1 Interest
1.2.1.1 Commercial claims and client credits
1.2.1.1.1 Commercial claims
1.2.1.1.2 Export credits
1.2.1.1.3 Cash credits
1.2.1.1.4 Equipment credits
1.2.1.1.5 Housing credits
1.2.1.1.6 Other client credits
1.2.1.2 Factoring
1.2.1.3 Loans to financial clients
1.2.1.4 Securities received in repo
1.2.1.5 Ordinary debit accounts
1.2.1.6 Other interest
1.2.1.6.1 Buy-back indemnities and assimilated
1.2.1.6.2 Forward / Swap
1.2.1.6.3 Other interest revenues
1.2.1.7 Interest on doubtful claims
1.2.2 Commissions
1.3 Revenue on securities operations
1.3.1 Interest on securities received in stock lending
1.3.2 Gains on trading securities
1.3.2.1 Gains on trading securities under a contract signed with the issuer
1.3.2.2 Price differences
1.3.2.3 Other gains generated by an intermediation operation
1.3.3 Revenue on investment securities
1.3.3.1 Interest
1.3.3.2 Discount amortization
1.3.3.3 Dividends and assimilated revenues
1.3.3.4 Disposal gains
1.3.4 Revenue on portfolio activity securities
1.3.4.1 Dividends and assimilated revenues
1.3.4.2 Disposal gains
1.3.5 Revenue on investment securities
1.3.5.1 Interest
1.3.5.2 Discount amortization
1.3.6 Revenues from collective management of LDID
1.3.7 Revenue on liabilities constituted by securities
1.3.8 Other diverse revenue on securities operations
1.3.9 Interest on doubtful claims
1.3.10 Commissions
1.4 Revenue on leasing operations, assimilated operations, and simple leasing
1.4.1 Revenue on leasing operations and assimilated operations
1.4.1.1 Rent
1.4.1.2 Reversals