Instruction No. 2013-I-01 of February 12, 2013 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system

Prudential Supervision and Resolution Authority,

Having regard to the Monetary and Financial Code, particularly Article L. 612-24 thereof;

Having regard to Instruction No. 2009-01 of the Banking Commission of June 19, 2009, on the implementation of the unified financial reporting system;

Having regard to Instruction No. 2011-I-08 of the Banking Commission of June 15, 2011, on commitments linked to international banking activity;

Having regard to Instruction No. 2007-01, as amended, of the Banking Commission of January 18, 2007, on the electronic signature of certain documents transmitted electronically to the Banking Commission;

Decides:

Article 1
The DEVI_SITU table, presented in Annex 2 of the aforementioned Instruction No. 2009-01, is modified and replaced by that of Annex 1 to this Instruction.

Article 2
Annex 1 of the aforementioned Instruction No. 2009-01 [relating to the definitions and calculation methods of the aggregates used to assess liability to the different activity blocks in consideration of the activity thresholds of the aforementioned Instruction] is replaced by that of Annex 2 to this Instruction.

Article 3
This Instruction shall enter into force on December 31, 2013.

Paris, February 12, 2013

The President of the Prudential Supervision and Resolution Authority, [Christian NOYER]

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Instruction No. 2013-I-01 of February 12, 2013 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system

Annex 1

DEVI_SITU
ASSETS AND LIABILITIES BY CURRENCY AND COUNTERPARTY RESIDENCE COUNTRY

Currency	Currency Code (a)	Term	Initial Maturity	Initial Maturity Code (CT or LT)
Activity France
By overseas implantation (b)	Country 1	Residence Country Code of Counterparties (ISO 3166)
(b) New Caledonia, French Polynesia
Gross Amount

1 ASSETS

1.1 Loans
1.1.1 To public administrations
1.1.2 To central banks, issuing institutes, international banking and financial bodies
1.1.3
1.1.4 To credit institutions within the group
1.1.5 To financial clients excluding money market UCITS and non-money market investment funds
1.1.6 To non-money market investment funds
1.1.7 To non-financial clients excluding public administrations
* of which:
1.1.7.1 To households
* of which:
1.1.7.1.1
1.1.7.2
1.1.7.3
* of which:
1.1.7.3.1
1.1.7.3.2 To pension funds
1.1.8 Subordinated loans
* of which:
1.1.8.1 To credit institutions within the group
1.1.8.2 To public administrations
1.1.8.3 To financial clients excluding money market UCITS and non-money market investment funds
1.1.8.4 To non-money market investment funds
1.1.8.5
1.1.8.6 To pension funds
1.1.8.7 To non-financial companies
1.1.8.8 To households

1.2 Securities (including securities lent)
* of which:
1.2.1 Securities received under repurchase agreements
1.2.1.1 From public administrations
1.2.1.2 From central banks, issuing institutes, international banking and financial bodies
1.2.1.3
1.2.1.4 From credit institutions within the group
1.2.1.5 From financial clients excluding money market UCITS and non-money market investment funds
1.2.1.6 From non-money market investment funds
1.2.1.7 From non-financial clients excluding public administrations
* of which
1.2.1.7.1 From households
* of which:
1.2.1.7.1.1
1.2.1.7.2
1.2.1.7.3
* of which:
1.2.1.7.3.1
1.2.1.7.3.2 From pension funds
1.2.2 TCN (excluding BMTN) issued by credit institutions
1.2.3 Other fixed-income securities issued by credit institutions
1.2.4 Other fixed-income securities issued by clients excluding money market UCITS
* of which:
1.2.4.1 Public administrations
1.2.4.2 Financial clients excluding money market UCITS and non-money market investment funds
1.2.4.3 Non-financial companies
1.2.5 Variable-income securities excluding money market UCITS shares
1.2.6 Money market UCITS shares
From insurance companies
To non-financial companies
To individuals
To credit institutions and money market UCITS (excluding central banks, issuing institutes, international banking and financial bodies, and credit institutions within the group) To insurance companies and pension funds From individuals From non-financial companies From insurance companies and pension funds From credit institutions and money market UCITS (excluding central banks, issuing institutes, international banking and financial bodies, and credit institutions within the group) To insurance companies To insurance companies

1.3
1.3.1 From public administrations
1.3.2 From central banks, issuing institutes, international banking and financial bodies
1.3.3
1.3.4 From credit institutions within the group
1.3.5 From financial clients excluding money market UCITS and non-money market investment funds
1.3.6 From non-money market investment funds
1.3.7 From non-financial clients excluding public administrations
* of which:
1.3.7.1 From households
* of which:
1.3.7.1.1
1.3.7.2
1.3.7.3
* of which:
1.3.7.3.1
1.3.7.3.2 Pension funds

1.4 Other debtor accounts
1.4.1 From public administrations
1.4.2 From central banks, issuing institutes, international banking and financial bodies
1.4.3
1.4.4 From credit institutions within the group
1.4.5 From financial clients excluding money market UCITS and non-money market investment funds
1.4.6 From non-money market investment funds
1.4.7 From non-financial clients excluding public administrations
* of which:
1.4.7.1 From households
* of which:
1.4.7.1.1
1.4.7.2
1.4.7.3
* of which:
1.4.7.3.1
1.4.7.3.2 From pension funds
1.4.8 Deposits placed in the context of market operations (all counterparty sectors combined)

1.5 Prepaid expense accounts
1.5.1 From public administrations
1.5.2 From central banks, issuing institutes, international banking and financial bodies
1.5.3
1.5.4 From credit institutions within the group
1.5.5 From financial clients excluding money market UCITS and non-money market investment funds
1.5.6 From non-money market investment funds
1.5.7 From non-financial clients excluding public administrations
* of which:
1.5.7.1 From households
* of which:
1.5.7.1.1
1.5.7.2
1.5.7.3
* of which:
1.5.7.3.1
1.5.7.3.2 From pension funds

Trading and settlement accounts relating to securities transactions From non-financial companies From insurance companies and pension funds From individuals From non-financial companies From insurance companies and pension funds From individuals From non-financial companies Insurance companies From credit institutions and money market UCITS (excluding central banks, issuing institutes, international banking and financial bodies, and credit institutions within the group) From credit institutions and money market UCITS (excluding central banks, issuing institutes, international banking and financial bodies, and credit institutions within the group) From credit institutions and money market UCITS (excluding central banks, issuing institutes, international banking and financial bodies, and credit institutions within the group) From individuals From insurance companies From insurance companies and pension funds From insurance companies

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Instruction No. 2013-I-01 of February 12, 2013 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system

Annex 1

DEVI_SITU
ASSETS AND LIABILITIES BY CURRENCY AND COUNTERPARTY RESIDENCE COUNTRY

Currency	Currency Code (a)	Term	Initial Maturity	Initial Maturity Code (CT or LT)
Activity
France
By overseas implantation (b)	Country 1	Residence Country Code of Counterparties (ISO 3166)
(b) New Caledonia, French Polynesia
Gross Amount

2 LIABILITIES

2.1 Deposits
2.1.1 From public administrations
2.1.2 From central banks, issuing institutes, international banking and financial bodies
2.1.3
* of which:
2.1.3.1 From money market UCITS
2.1.4 From credit institutions within the group
2.1.5 From financial clients excluding money market UCITS and non-money market investment funds
2.1.6 From non-money market investment funds
2.1.7 From non-financial clients excluding public administrations
* of which
2.1.7.1 From households
* of which:
2.1.7.1.1
2.1.7.2
2.1.7.3
* of which:
2.1.7.3.1
2.1.7.3.2 From pension funds
2.1.8 Deposits received in the context of market operations (all counterparty sectors combined)

2.2 Securities
* of which:
2.2.1 Securities given under repurchase agreements
2.2.1.1
2.2.2.2
2.2.1.3
* of which:
2.2.1.3.1 To money market UCITS
2.2.1.4 To credit institutions within the group
2.2.1.5 To financial clients excluding money market UCITS and non-money market investment funds
2.2.1.6 To non-money market investment funds
2.2.1.7 To non-financial clients excluding public administrations
* of which:
2.2.1.7.1 To households
* of which:
2.2.1.7.1.1
2.2.1.7.2
2.2.1.7.3
* of which:
2.2.1.7.3.1
2.2.1.7.3.2 To pension funds
2.2.2 TCN (excluding BMTN)
2.2.3 Other issued securities

2.3 Trading and settlement accounts relating to securities transactions
2.3.1 From public administrations
2.3.2 From central banks, issuing institutes, international banking and financial bodies
2.3.3
* of which:
2.3.3.1 From money market UCITS
2.3.4 From credit institutions within the group
2.3.5 From financial clients excluding money market UCITS and non-money market investment funds
2.3.6 From non-money market investment funds
2.3.7 From non-financial clients excluding public administrations
* of which:
2.3.7.1 From households
* of which:
2.3.7.1.1
2.3.7.2
2.3.7.3
* of which:
2.3.7.3.1
2.3.7.3.2 From pension funds

From non-financial companies
From insurance companies and pension funds
From individuals
From non-financial companies
From credit institutions and money market UCITS (excluding central banks, issuing institutes, international banking and financial bodies, and credit institutions within the group) Individuals Non-financial companies From individuals From insurance companies From credit institutions and money market UCITS (excluding central banks, issuing institutes, international banking and financial bodies, and credit institutions within the group) To insurance companies Insurance companies and pension funds To credit institutions and money market UCITS (excluding central banks, issuing institutes, international banking and financial bodies, and credit institutions within the group) From insurance companies From insurance companies and pension funds To central banks, issuing institutes, international banking and financial bodies To public administrations

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Instruction No. 2013-I-01 of February 12, 2013 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system

Annex 1

DEVI_SITU
ASSETS AND LIABILITIES BY CURRENCY AND COUNTERPARTY RESIDENCE COUNTRY

Currency	Currency Code (a)	Term	Initial Maturity	Initial Maturity Code (CT or LT)
Activity
France
By overseas implantation (b)	Country 1	Residence Country Code of Counterparties (ISO 3166)
(b) New Caledonia, French Polynesia
Gross Amount

2.4 Other creditor accounts
2.4.1 From public administrations
2.4.2 From central banks, issuing institutes, international banking and financial bodies
2.4.3
* of which:
2.4.3.1 From money market UCITS
2.4.4 From credit institutions within the group
2.4.5 From financial clients excluding money market UCITS and non-money market investment funds
2.4.6 From non-money market investment funds
2.4.7 From non-financial clients excluding public administrations
* of which:
2.4.7.1 From households
* of which:
2.4.7.1.1
2.4.7.2
2.4.7.3
* of which:
2.4.7.3.1
2.4.7.3.2 From pension funds
2.4.8 Deposits received in the context of market operations (all counterparty sectors combined)

2.5 Deferred income accounts
2.5.1 From public administrations
2.5.2 From central banks, issuing institutes, international banking and financial bodies
2.5.3
* of which:
2.5.3.1 From money market UCITS
2.5.4 From credit institutions within the group
2.5.5 From financial clients excluding money market UCITS and non-money market investment funds
2.5.6 From non-money market investment funds
2.5.7 From non-financial clients excluding public administrations
* of which
2.5.7.1 From households
* of which:
2.5.7.1.1
2.5.7.2
2.5.7.3
* of which:
2.5.7.3.1
2.5.7.3.2 From pension funds

Note: Investment firms only submit lines 1.1, 1.2.1, 1.3, 1.4, 1.5, 2.1, 2.2.1, 2.3, 2.4, 2.5.

From individuals
From non-financial companies
(a) EUR (Euro), USD (dollar), CHF (Swiss franc), GBP (pound sterling), JPY (yen), DKK (Danish krone), SEK (Swedish krona), BGN (Bulgarian lev), CZK (Czech koruna), HUF (Hungarian forint), LTL (Lithuanian litas), LVL (Latvian lats), PLN (Polish zloty), RON (Romanian leu), AUD (Australian dollar), Z05 (other currencies) From non-financial companies From insurance companies and pension funds From insurance companies From insurance companies From individuals From credit institutions and money market UCITS (excluding central banks, issuing institutes, international banking and financial bodies, and credit institutions within the group) From credit institutions and money market UCITS (excluding central banks, issuing institutes, international banking and financial bodies, and credit institutions within the group) From insurance companies and pension funds

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Instruction No. 2013-I-01 of February 12, 2013 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system

Annex 1

DEVI_SITU
ASSETS AND LIABILITIES BY CURRENCY AND COUNTERPARTY RESIDENCE COUNTRY

Currency	Currency Code (a)	Term	Initial Maturity	Initial Maturity Code (CT or LT)
Activity
France
By overseas implantation (b)	Country 1	Residence Country Code of Counterparties (ISO 3166)
(b) New Caledonia, French Polynesia
Country 2	Nationality Country Code of Counterparties (ISO 3166)
Gross Amount

1 ASSETS

1.1 Loans
1.1.1 To public administrations
1.1.2 To credit institutions and money market UCITS
* of which:
1.1.2.1 Central banks, issuing institutes, international banking and financial bodies
1.1.2.2
1.1.3 To financial clients excluding money market UCITS
1.1.4 To non-financial clients excluding public administrations
1.1.5 Subordinated loans

1.2 Securities (including securities lent)
* of which:
1.2.1 Securities received under repurchase agreements
1.2.1.1 With credit institutions and money market UCITS
1.2.1.2 With non-financial clients
1.2.1.3 With financial clients excluding money market UCITS

1.3
1.3.1 From public administrations
1.3.2 From credit institutions and money market UCITS
1.3.3 From financial clients excluding money market UCITS
1.3.4 From non-financial clients excluding public administrations

1.4 Other debtor accounts
1.4.1 From public administrations
1.4.2 From credit institutions and money market UCITS
1.4.3 From financial clients excluding money market UCITS
1.4.4 From non-financial clients excluding public administrations

Note: Investment firms do not submit this table.

DEVI_SITU
ASSETS AND LIABILITIES BY CURRENCY AND COUNTRY ASSETS BY CURRENCY AND COUNTERPARTY NATIONALITY COUNTRY

Other credit institutions excluding central banks, issuing institutes, international banking and financial bodies Trading and settlement accounts relating to securities transactions

(a) EUR (Euro), USD (dollar), CHF (Swiss franc), GBP (pound sterling), JPY (yen), DKK (Danish krone), SEK (Swedish krona), BGN (Bulgarian lev), CZK (Czech koruna), AUD (Australian dollar), HUF (Hungarian forint), LTL (Lithuanian litas), LVL (Latvian lats), PLN (Polish zloty), RON (Romanian leu), Z05 (other currencies)

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Instruction No. 2013-I-01 of February 12, 2013 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system

Annex 2

Definitions and calculation methods of the aggregates used to assess liability to the different activity blocks in consideration of activity thresholds¹

The position of a liable establishment relative to the different activity thresholds defined below is evaluated each year by the General Secretariat of the Prudential Supervision and Resolution Authority based on the amounts of the aggregates below, calculated as an average based on the France activity perimeter of the SITUATION table and on the latest quarterly deadlines received (September and December of year n – 2, March and June of year n – 1).

¹ These thresholds do not apply to liable establishments subject to the submission of statistical information for monetary policy purposes under a decision of the Governor of the Bank of France.

Activity Blocks	Definitions of Aggregates	Activity Thresholds
Interbank Activity
Operations with resident C.I.	Sum of asset and liability amounts for operations in euros and foreign currencies with residents for the item "Treasury operations and interbank operations"	150 MEUR
Operations with non-resident C.I.	Sum of asset and liability amounts for operations in euros and foreign currencies with non-residents for the item "Treasury operations and interbank operations"	20 MEUR
Activity with Clients
Operations with resident clients (including hire-purchase)	Sum for operations in euros and foreign currencies with residents of asset items: "Operations with clients", "Subordinated loans" and "Hire-purchase and similar operations" and of the liability item: "Operations with clients"	30 MEUR or 20% of total assets + total liabilities
Operations with non-resident clients (including hire-purchase)	Sum for operations in euros and foreign currencies with non-residents of asset items: "Operations with clients", "Subordinated loans" and "Hire-purchase and similar operations" and of the liability item: "Operations with clients"
Repo Activity	Sum of the total asset of the item "Securities received under repurchase agreements" and the total liability of the item "Securities given under repurchase agreements"	150 MEUR
Securities Activity	Sum of the total assets of the items "Trading securities", "Investment securities", "Portfolio activity securities", "Investment securities" and "Interests in affiliated companies, holding securities, other financial fixed assets" as well as the total liabilities of the items "Trading securities", "Interbank market securities", "Negotiable debt securities", "Bonds" and "Other debts constituted by securities" and of "Securities sold with repurchase or buy-back options" from off-balance sheet	150 MEUR
Activity on Financial Derivatives	Sum of the notional amounts off-balance sheet of the items "Operations on interest rate instruments", "Operations on exchange rate financial instruments" and "Operations on other financial derivatives"	150 MEUR
Foreign Currency Activity	Sum for operations in foreign currencies with residents and all currencies with non-residents of asset and liability amounts of the item "Total"	800 MEUR
	Sum for operations in foreign currencies with residents and non-residents of asset and liability amounts of the item "Total" (c)
Activity Exercised in Overseas Territories
Activity exercised in Overseas Territories without a branch	On the sole perimeter of operations carried out with a counterparty in Overseas Territories: sum of the total assets of the items "Operations with clients", "Subordinated loans" and "Hire-purchase and similar operations" and the total liability of the item "Operations with clients" (a)	150 MEUR
Activity exercised in Overseas Territories with a branch	Not applicable
Presence of a branch in Overseas Territories (b)

(a) This is not an aggregate to be calculated from elements of the SITUATION table but an indicator relating to operations carried out with a counterparty in Overseas Territories, provided on a declarative basis by liable entities in a dedicated section of the SURFI SITUATION table.

(b) Liable entities with an Overseas Territory branch must also submit the following SURFI tables in a departmentalized or territorialized form, where applicable: SITUATION; CLIENT_RE; CLIENT_nR; MATURITIES; CPTE_RESU; EFFECTIFS.

(c) This aggregate only applies to establishments operating in the Pacific TOMs. The activity threshold is therefore evaluated in this case solely based on the amounts of aggregates calculated as an average based on the "By overseas implantation" activity perimeter of the territory in question of the SITUATION table and on the latest quarterly deadlines received.