Instruction No. 2013-I-14 of 12 November 2013 amending Instruction No. 2009-01 of 19 June 2009 on the implementation of the unified financial reporting system

PRUDENTIAL SUPERVISION AND RESOLUTION AUTHORITY Instruction No. 2013-I-14 amending Instruction No. 2009-01 of 19 June 2009 on the implementation of the unified financial reporting system

The 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 19 June 2009 of the Banking Commission on the implementation of the unified financial reporting system; Having regard to Instruction No. 2007-01, as amended, of 18 January 2007 of the Banking Commission 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 4 November 2013; Decides:

Article 1
Annex 1 to the aforementioned Instruction No. 2009-01 (relating to the definitions and calculation methods for the aggregates used to assess liability to the different activity blocks in consideration of the activity thresholds of the aforementioned instruction) is replaced by the table appearing in the annex to this instruction.

Article 2
This instruction shall enter into force on 31 December 2013.

Paris, 12 November 2013

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

---

Instruction No. 2013-I-14 amending Instruction No. 2009-01 of 19 June 2009 on the implementation of the unified financial reporting system Prudential Supervision and Resolution Authority 2

Annex
Definitions and calculation methods for the aggregates used to assess liability to the 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 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).

For establishments declaring activity in the Pacific COMs (Overseas Collectivities), the activity thresholds are evaluated based on the France and total Overseas implantation perimeters.

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 Credit Institutions (C.I.)	Sum of active and passive amounts for operations in euros and foreign currencies with residents for the item "Cash operations and interbank operations"	150 MEUR
Operations with non-resident Credit Institutions (C.I.)	Sum of active and passive amounts for operations in euros and foreign currencies with non-residents for the item "Cash operations and interbank operations"
Activity with Clients
Operations with resident clients (including hire-purchase/leasing)	Sum for operations in euros and foreign currencies with residents of active items: "Operations with clients", "Subordinated loans" and "Hire-purchase and similar operations" and of the passive item: "Operations with clients"	30 MEUR<br>or<br>20% of total assets + total liabilities
Operations with non-resident clients (including hire-purchase/leasing)	Sum for operations in euros and foreign currencies with non-residents of active items: "Operations with clients", "Subordinated loans" and "Hire-purchase and similar operations" and of the passive item: "Operations with clients"
Activity on Repurchase Agreements	Sum of the total active amount of the item "Securities received under repurchase agreements" and the total passive amount of the item "Securities given under repurchase agreements"	150 MEUR
Activity on Securities	Sum of the total active amounts 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 passive amounts of the items "Trading securities", "Interbank market securities", "Negotiable debt securities", "Bonds" and "Other debts constituted by securities" and "Securities sold with a right to repurchase or buy-back" 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 foreign exchange rate financial instruments" and "Operations on other financial derivatives"	150 MEUR

---

Instruction No. 2013-I-14 amending Instruction No. 2009-01 of 19 June 2009 on the implementation of the unified financial reporting system Prudential Supervision and Resolution Authority 3

Activity in Foreign Currencies	Sum for operations in foreign currencies with residents and all currencies with non-residents of the active and passive amounts of the item "Total"	800 MEUR
	Sum for operations in foreign currencies with residents and non-residents of the active and passive amounts of the item "Total" (c)	20 MEUR
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 active amounts of the items "Operations with clients", "Subordinated loans" and "Hire-purchase and similar operations" and the total passive amount of the item "Operations with clients" (a)	150 MEUR
Foreign currency activity exercised in Overseas Territories	Sum for operations in foreign currencies with non-residents of the active and passive amounts of the item "Total" (c)	20 MEUR
Activity exercised in Overseas Territories 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 Territories, provided on a declarative basis by liable entities in a dedicated section of the SURFI SITUATION table.

(b) Liable entities having an Overseas 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 applies only to establishments operating in the Pacific COMs. The activity threshold is therefore evaluated in this case solely based on the amounts of aggregates calculated as an average based on the "Overseas implantation" activity perimeter of the SITUATION table for the total of Overseas implantations and on the latest quarterly deadlines received.