Instruction No. 2013-I-07 of May 28, 2013 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system

PRUDENTIAL CONTROL AUTHORITY
Instruction No. 2013-I-07 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system

The Prudential Control Authority,
Having regard to the Monetary and Financial Code, particularly Article L. 612-24; Having regard to Instruction No. 2009-01 of the Banking Commission dated June 19, 2009 on the implementation of the unified financial reporting system; Having regard to Instruction No. 2007-01 of the Banking Commission, as amended, dated January 18, 2007 on the electronic signature of certain documents transmitted electronically to the Banking Commission; Having regard to the opinion of the Prudential Affairs Advisory Committee dated May 13, 2013; Decides:

Article 1 – Article 6 of the aforementioned Instruction No. 2009-01 is amended as follows:
At the point "under the overseas activity with a branch," the following is added:
"– a table I_DEVISIT relating to assets and liabilities by currency and by country, specific to the Pacific Overseas Collectivities (COM)."

Article 2 – The table I_DEVISIT presented in Annex 1 to this instruction is added to Annex 2 of Instruction No. 2009-01.

Article 3 – Annex 1 of the aforementioned Instruction No. 2009-01 [relating to definitions and calculation methods of aggregates used to assess liability to different activity blocks in consideration of the activity thresholds of the aforementioned instruction] is replaced by the table appearing in Annex 2 to this instruction.

Article 4 – Annex 3 of the aforementioned Instruction No. 2009-01 [relating to the periodicity and deadlines for submission of tables related to activity blocks] is replaced by the table in Annex 3 to this instruction.

Article 5 – Annex 5 of the aforementioned Instruction No. 2009-01 [relating to the periodicity and deadlines for submission of other tables] is replaced by the table in Annex 4 to this instruction.

Article 6 – This instruction enters into force on December 31, 2013.

Paris, May 28, 2013
The President of the Prudential Control Authority, [Christian NOYER]

Instruction No. 2013-I-07 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system
Annex 1 to Instruction No. 2013-I-07
Table I_DEVISIT
Currency Currency Code (a) Term Initial Duration Initial Duration Code (CT or LT) Activity France By overseas establishment (b) Country Code Country of residence 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 credit institutions and monetary MFI
of which:
1.1.2.1 Central banks, issuing institutes, banking and financial international bodies
1.1.2.2
1.1.3 To the financial clientele excluding monetary MFI
1.1.4 To the non-financial clientele 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 monetary MFI
1.2.1.2 With the non-financial clientele
1.2.1.3 With the financial clientele excluding monetary MFI
1.2.2 Commercial paper (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 the clientele excluding monetary MFI
1.3
1.3.1 From public administrations
1.3.2 From credit institutions and monetary MFI
1.3.3 From the financial clientele excluding monetary MFI
1.3.4 From the non-financial clientele excluding public administrations
1.4 Other debtor accounts
1.4.1 From public administrations
1.4.2 From credit institutions and monetary MFI
1.4.3 From the financial clientele excluding monetary MFI
1.4.4 From the non-financial clientele excluding public administrations
of which:
1.4.4.1 Deposits made in the context of market operations
I_DEVISIT
Assets and liabilities by currency and by country ASSETS AND LIABILITIES BY CURRENCY AND BY COUNTRY OF COUNTERPARTY RESIDENCE Other credit institutions excluding Central banks, issuing institutes, banking and financial international bodies Trading and settlement accounts related to securities transactions Prudential Control Authority 2

Instruction No. 2013-I-07 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system Gross Amount 2 LIABILITIES
2.1 Deposits
2.1.1 From public administrations
2.1.2 From credit institutions and monetary MFI
of which:
2.1.2.1 Deposits (including repurchase)
2.1.2.1.1 Central banks, issuing institutes, banking and financial international bodies
2.1.2.1.2 Other credit institutions
2.1.3 From the financial clientele excluding monetary MFI
2.1.4 From the non-financial clientele excluding public administrations
2.2 Securities
of which:
2.2.1 Securities given under repurchase agreements
2.2.1.1 To credit institutions and monetary MFI
2.2.1.2 To the non-financial clientele
2.2.1.3 With the financial clientele excluding monetary MFI
2.2.2 Commercial paper (excluding BMTN)
2.2.3 Other securities issued
2.3 Trading and settlement accounts related to securities transactions
2.3.1 From public administrations
2.3.2 From credit institutions and monetary MFI
2.3.3 From the financial clientele excluding monetary MFI
2.3.4 From the non-financial clientele excluding public administrations
2.4 Other creditor accounts
2.4.1 From public administrations
2.4.2 From credit institutions and monetary MFI
2.4.3 From the financial clientele excluding monetary MFI
2.4.4 From the non-financial clientele excluding public administrations
of which:
2.4.4.1 Deposits received in the context of market operations
(a) XPF (Pacific franc), EUR (Euro), USD (US dollar), CHF (Swiss franc), GBP (British pound), JPY (Japanese yen), AUD (Australian dollar), CAD (Canadian dollar), NZD (New Zealand dollar), SGD (Singapore dollar), VUV (Vanuatu vatu), FJD (Fiji dollar), Z07 (Treasury bills) Note: Investment firms only submit lines 1.1, 1.2, 1.2.1, 1.3, 1.4, 2.1, 2.2, 2.2.1, 2.3, 2.4 ASSETS AND LIABILITIES BY CURRENCY AND BY COUNTRY OF COUNTERPARTY RESIDENCE

Prudential Control Authority 3

Instruction No. 2013-I-07 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system Prudential Control Authority 4
Annex 2 to Instruction No. 2013-I-07
Definitions and calculation methods of aggregates used to assess liability to different activity blocks in consideration of activity thresholds 1 The position of an liable establishment relative to the different activity thresholds defined below is evaluated each year by the General Secretariat of the Prudential Control 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 last 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 CIs | Sum of asset and liability amounts for operations in euros and currencies with residents for the item "Treasury operations and interbank operations" | 150 MEUR Operations with Non-resident CIs | Sum of asset and liability amounts for operations in euros and currencies with non-residents for the item "Treasury operations and interbank operations" | Activity with Clientele Operations with Resident Clientele (including hire-purchase) | Sum for operations in euros and currencies with residents of asset items: "Operations with Clientele", "Subordinated Loans" and "Hire-purchase and similar operations" and of the liability item: "Operations with Clientele" | 30 MEUR or 20% of Total Assets + Total Liabilities Operations with Non-resident Clientele (including hire-purchase) | Sum for operations in euros and currencies with non-residents of asset items: "Operations with Clientele", "Subordinated Loans" and "Hire-purchase and similar operations" and of the liability item: "Operations with Clientele" | Activity on Repos | Sum of the total assets of the item "Securities received under repurchase agreements" and the total liabilities of the item "Securities given under repurchase agreements" | 150 MEUR Activity on Securities | Sum of the total assets of the items "Trading Securities", "Investment Securities", "Portfolio Securities", "Investment Securities" and "Interests in affiliated companies, participation shares, other financial fixed assets" as well as the total liabilities of the items "Trading Securities", "Interbank Market Securities", "Negotiable Certificates of Deposit", "Bonds" and "Other Liabilities constituted by Securities" and "Securities sold with repurchase option" from off-balance sheet | 150 MEUR

Instruction No. 2013-I-07 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system Activity on Financial Derivatives | Sum of notional amounts off-balance sheet of the items "Operations on interest rate instruments", "Operations on foreign exchange financial instruments" and "Operations on other financial derivative instruments" | 150 MEUR Activity in Currencies | Sum for operations in currencies with residents and all currencies with non-residents of asset and liability amounts of the item "Total" | 800 MEUR Activity Exercised Overseas Activity Exercised Overseas without a Branch | On the sole perimeter of operations carried out with a counterparty in Overseas: sum of total assets of the items "Operations with Clientele", "Subordinated Loans" and "Hire-purchase and similar operations" and the total liabilities of the item "Operations with Clientele" (a) | 150 MEUR Activity Exercised Overseas | Sum for operations in all currencies with non-residents of asset and liability amounts of the item "Total" (c) | 20 MEUR Activity Exercised Overseas with a Branch | Not applicable Presence of a Branch in Overseas Zone (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, provided on a declarative basis by liable establishments in a dedicated section of the SURFI SITUATION table. (b) Liable establishments having an Overseas branch must also submit the following SURFI tables in a departmentalized or territorialized form where applicable: SITUATION; CLIENT_RE; CLIENT_nR; MATURITES; CPTE_RESU; EFFECTIFS. (c) This aggregate only applies to establishments operating in the Pacific Overseas Collectivities of New Caledonia and French Polynesia. The activity threshold is therefore evaluated in this case only, based on the amounts of aggregates calculated as an average based on the "Overseas establishment" activity perimeter of the relevant territory of the SITUATION table and on the last quarterly deadlines received.

Prudential Control Authority 5

Instruction No. 2013-I-07 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system
Annex 3 to Instruction No. 2013-I_07
Tables related to activity blocks

TABLES | DESIGNATIONS | PERIODICITY | DEADLINES FOR SUBMISSION --- | --- | --- | ---
| Zone France | Rest of World | All Zones |
COMMON BASE
SITUATION | SITUATION | T |
TIT_TRANS | OPERATIONS ON TRADING SECURITIES, DIVERSE OPERATIONS AND FIXED ASSETS | T | RESU_INFI | RESULTS OF OPERATIONS ON FINANCIAL DERIVATIVES | T | C_IMPAYES | NON-PERFORMING LOANS | T | CAPITAUXP | PROVISIONS, EQUITY AND SIMILAR ITEMS | S | RESU_REPA | ALLOCATION OF RESULT AT May 31 | | INTRA_GPE | OPERATIONS WITH THE GROUP | S | J+25 (3) EFFECTIFS | ACTIVITY INDICATORS | | J+90 | J+90 CPTE_RESU | INCOME STATEMENT | S | INTERBANK ACTIVITY ITB_RESID | INTERBANK OPERATIONS WITH RESIDENT CREDIT INSTITUTIONS | T | ITB_nRESI | INTERBANK OPERATIONS WITH NON-RESIDENT CREDIT INSTITUTIONS | T | ACTIVITY WITH CLIENTELE CLIENT_RE | OPERATIONS WITH RESIDENT CLIENTELE | T | CLIENT_nR | OPERATIONS WITH NON-RESIDENT CLIENTELE | T | ACTIVITY ON REPOS PENS_LIVR | REPOS ON SECURITIES AND SECURITIES LENT | T | J+10 (2) - J+25 (3) ACTIVITY ON SECURITIES TITRE_PTF | PORTFOLIO SECURITIES AND SECURITIES ISSUED | T | J+10 (2) - J+25 (3) ACTIVITY ON FINANCIAL DERIVATIVES IFT_ENGAG | CONDITIONAL INSTRUMENTS AND COMMITMENTS ON FINANCIAL DERIVATIVES TRADED OTC | T | J+25 (3) IFT_ResNR | CONDITIONAL INSTRUMENTS PURCHASED AND SOLD BY COUNTERPARTY RESIDENCE | T | J+10 (2) - J+25 (3) RESU_IFT_ | RESULTS OF OPERATIONS ON FINANCIAL DERIVATIVES | S | J+90 ACTIVITY IN CURRENCIES DEVI_SITU | ASSETS AND LIABILITIES BY CURRENCY AND BY COUNTRY | T | J+10 (2) - J+25 (3) ACTIVITY EXERCISED OVERSEAS WITH BRANCH I_AGENRES | OPERATIONS WITH RESIDENT AGENTS | T | I_CREDREF | REFINANCEABLE CREDITS IEOM | T | I_EPARCOL | COLLECTED SAVINGS OVERSEAS FOR ACCOUNT OF OTHER INSTITUTIONS | T | I_OPECRES | FINANCING OPERATIONS WITH RESIDENT CREDIT INSTITUTIONS IN THE TERRITORY | T | I_VALMPTF | PORTFOLIO OF SECURITIES AND LIFE INSURANCE | T | I_DEVISIT | ASSETS AND LIABILITIES BY CURRENCY AND BY COUNTRY | T | ACTIVITY EXERCISED OVERSEAS WITHOUT BRANCH I_CLIENRE | OPERATIONS WITH NON-FINANCIAL RESIDENT CLIENTELE | T |

Deadlines:
At the latest the last day of the month following the closing date J+10 (2) - J+25 (3) J+10 (2) - J+25 (3) J+10 (2) - J+25 (3) J+25 (3) J+25 (3)

(3) In calendar days and at the latest the last day of the month following the closing date for credit institutions whose accounting documents pass through a central body or a professional association. This final deadline also applies, where applicable, to territorialized submissions for overseas (Ref. (1) above) (1) With, where applicable, a specific submission by overseas establishment for establishments having activity in one or more of these overseas territories or departments. The SITUATION and CLIENT_RE tables are also submitted quarterly in Pacific francs by establishments whose headquarters are located in an overseas collectivity. (2) This deadline, in working days, applies to submissions by liable establishments subject otherwise to the submission of information for monetary statistics purposes under a decision of the Governor of the Bank of France. An additional deadline may be granted to central bodies performing an aggregated declaration of all statistical declarations of monetary financial institutions excluding monetary MFI affiliated with them, in accordance and under the conditions provided by Decision 2007-03 of the Monetary Committee of the General Council of the Bank of France. A: annual; S: semi-annual; T: quarterly; J: closing date of the period Ref. CB Instruction n°93-01 Prudential Control Authority 6

Instruction No. 2013-I-07 amending Instruction No. 2009-01 of June 19, 2009 on the implementation of the unified financial reporting system
Annex 4 to Instruction No. 2013-I-07
Other Tables

TABLES | DESIGNATIONS | PERIODICITY | DEADLINES FOR SUBMISSION | LIABLE ESTABLISHMENTS --- | --- | --- | --- | --- PUBLISHABLE DOCUMENTS CONSOLIDATED NON-IFRS ACCOUNTING DOCUMENTS (consolidation perimeter defined by CRBF Regulation n° 2000-03) BILA_CONS | CONSOLIDATED BALANCE SHEET | | | RESU_CONS | CONSOLIDATED INCOME STATEMENT | | | VARIOUS INFORMATION CLIENT_CB | HIRE-PURCHASE OPERATIONS AND SIMILAR OPERATIONS | S (2) | J+25 (1) | All credit institutions MATURITES | ALLOCATION OF ASSETS, LIABILITIES AND OFF-BALANCE SHEET COMMITMENTS BY REMAINING MATURITY | T | J+25 (1) | All credit institutions (2) IMPLANTAT | MAP OF ESTABLISHMENTS | S / A (2) | A: J+60; S: J+90 | Annual Map: Financial companies as well as credit institutions and investment firms if consolidated group heads or if subsidiary or branch abroad; Semi-annual Map: All credit institutions, investment firms and financial companies subject to prudential supervision on a consolidated or sub-consolidated basis. No submission of the semi-annual table at Dec 31-N for liable establishments subject to the submission of the annual table. ORDRE_SRD | ORDERS STIPULATED FOR DELAYED SETTLEMENT-DELIVERY | T | J+25 (1) | Credit institutions and investment firms (3) PMV_LATEN | LATENT GAINS OR LOSSES ON ASSET AND LIABILITY ELEMENTS VALUED AT FAIR VALUE | S | At June 30 and Dec 31 within a deadline of 3 months | Submitted on a consolidated basis by liable establishments subject to IFRS standards TABLES MODIFYING ANNEXES TO CB INSTRUCTIONS CONGLOMER | COMPLEMENTARY SUPERVISION OF FINANCIAL CONGLOMERATES | | | CANTONNEM | CANTONNEMENT OF CLIENTELE FUNDS OF INVESTMENT FIRMS | | | GRAN_RISK | LARGE GROSS RISKS | | |

A: annual; S: semi-annual; T: quarterly; J: closing date of the period (2) S for the semi-annual map and A for the table configuration to be submitted only once a year. Ref. CB Instruction 2008-04 Ref. CB Instruction 2005-04 Social Result: submitted by all liable establishments, at the latest 10 days after the holding of the general meeting deciding on the annual accounts which must take place before May 31 (3) Operations are only recorded if the liable establishments exceed the following threshold: the sum of securities to be delivered and received relating to orders stipulated for delayed settlement-delivery is greater than 5% of equity calculated on a social basis (cf. CRB 90-02). RESU_PUBL | PUBLISHABLE RESULT | A | |

(1) In calendar days and at the latest the last day of the month following the closing date for credit institutions whose accounting documents pass through a central body or a professional association. Ref. CB Instruction n°93-01 Consolidated Result: submitted by liable establishments and financial companies at the latest June 15 Ref. CB Instruction 2000-07 Prudential Control Authority 7