Regulatory Alerts1999-07-19
Added · Updated
Instruction No. 99-07 of July 19, 1999 amending Instruction No. 93-01 regarding the transmission to the ACPR of annual accounts, prudential documents, and other information
Credit institutions and financial companies must submit provisional consolidated balance sheets (form 4900P) and provisional consolidated income statements (form 4980P) to the General Secretariat of the Banking Commission by March 31, in accordance with Instruction No. 99-03. Central bodies defined under Article 20 of the Law of January 24, 1984 must additionally submit specific aggregated account statements for their domestic network activities. The document establishes the presentation rules, content categories, and column structures for these forms, which are to be prepared in euros and submitted annually.
COMMISSION BANCAIRE
Instruction No. 99-07 amending Instruction No. 93-01 of January 29, 1993 regarding the transmission to the Banking Commission by credit institutions and financial companies of their annual accounts, prudential documents, and other information
The Banking Commission,
Having regard to Law No. 84-46 of January 24, 1984, as amended, relating to the activity and supervision of credit institutions, in particular Article 40 thereof;
Having regard to Law No. 99-532 of June 25, 1999, relating to savings and financial security, in particular Title II of the second part;
Having regard to Regulation No. 85-12 of the Banking Regulation Committee, as amended, of November 27, 1985, relating to the consolidation of accounts of credit institutions and financial companies;
Having regard to Regulation No. 99-06 of the Banking and Financial Regulation Committee of July 9, 1999, relating to the resources and operation of the deposit guarantee fund;
Having regard to Instruction No. 86-05 of February 21, 1986, as amended, relating to the consolidated accounts of credit institutions and financial companies;
Having regard to Instruction No. 93-01, as amended, of January 29, 1993, relating to the transmission to the Banking Commission by credit institutions of their annual accounts, periodic documents, and other information;
Having regard to Instruction No. 94-09, as amended, of October 17, 1994, relating to documents intended for the Banking Commission;
Having regard to Instruction No. 99-03 of June 22, 1999, relating to the electronic transmission of documents to the Banking Commission;
Having regard to Instruction No. 99-05 of July 19, 1999, relating to the information necessary for the calculation of the global contribution of networks to the deposit guarantee.
Decides:
Article 1: The aforementioned Instruction No. 93-01 is supplemented by Article 7-bis worded as follows:
**Article 7-bis "Without prejudice to the provisions set out in Article 7 of this Instruction, the credit institutions referred to in Article 1 of the aforementioned amended Regulation No. 85-12 and financial companies shall also send to the General Secretariat of the Banking Commission, no later than March 31 and under the conditions set by the aforementioned Instruction No. 99-03 of June 22, 1999, the provisional consolidated balance sheet -form 4900P- and the provisional consolidated income statement -form 4980P-.
Furthermore, the central bodies referred to in Article 20 of the aforementioned Law No. 84-46 shall submit, at the same time as the documents -form 4900P- and -form 4980P- referred to in the preceding paragraph, statements -form 4900P- and -form 4980P- drawn up exclusively from the aggregated accounts as defined in Article 3 of the aforementioned Instruction No. 99-05."**
Article 2: The documents -form 4900P- and -form 4980P- attached to this Instruction must be prepared in accordance with the provisions set out in their respective presentation sheets and the BAFI collection, attached to the aforementioned Instruction No. 94-09, is completed accordingly.
Paris, July 19, 1999
The President of the Banking Commission,
Hervé HANNOUN
PROVISIONAL CONSOLIDATED BALANCE SHEET
-form 4900P-
PRESENTATION
The provisional consolidated balance sheet -form 4900P- (code KA1) is a summary document, common to all institutions referred to in Articles 1 and 18 of Regulation No. 85-12, which presents the situation of all companies whose accounts are included in the consolidation scope.
In addition to the document referred to in the preceding paragraph, the central bodies referred to in Article 20 of the Law of January 24, 1984, establish a document -form 4900P- (code KA8) whose scope is strictly limited to the central body and its affiliates located in mainland France and the overseas departments.
CONTENT
Lines
The asset, liability, and off-balance sheet items of the consolidated balance sheet -form 4900P- are grouped by categories of operations, as for the situations -form 4000 and -form 4100-.
For Assets
-
Cash operations and interbank operations The items related to this section include operations carried out with credit institutions, as defined in Article 3.1 of Regulation No. 91-01.
-
Operations with customers This section includes all operations carried out with economic agents other than credit institutions, as defined in Article 3.1 of Regulation No. 91-01.
-
Hire-purchase operations and similar operations These operations are recorded in this section at their financial exposure, in accordance with Article 12 of Regulation No. 85-12 and Article 4 of Instruction No. 86-05.
-
Securities operations and other operations The item "transitory and regularization accounts" includes, in particular, deferred taxes which are identified when their amount is significant, in accordance with Article 4 of Instruction No. 86-05.
-
Fixed assets The item "participations and shares in affiliated companies accounted for using the equity method" records the share of shareholders' equity of securities held in companies accounted for using the equity method in accordance with Article 10.3 of Regulation No. 85-12. A distinction is made between companies of a financial nature and those of a non-financial nature as defined in Article 6 of the aforementioned Regulation.
-
Goodwill This item records, for an initial amount upon entry into the consolidation scope and, where applicable, for its net amount of sums subsequently charged to the income statement, positive goodwill as defined in Article 13 of Regulation No. 85-12.
Accrued interest receivable, except those relating to doubtful debts, are grouped within each class on the line "accrued interest receivable" (see methodological note No. 3 in Chapter 2 of this collection).
Doubtful debts are grouped within each asset class on the line "doubtful debts". Unpaid debts and country risks are maintained in the original items (see methodological notes No. 1 and 2 in Chapter 2 of this collection).
For Liabilities
-
Cash operations and interbank operations The items related to this section include operations carried out with credit institutions, as defined in Article 3.1 of Regulation No. 91-01.
-
Operations with customers This section includes all operations carried out with economic agents other than credit institutions, as defined in Article 3.1 of Regulation No. 91-01.
-
Securities operations and other operations
-
Provisions, shareholders' equity and similar items. The item "goodwill" records, for its initial amount upon entry into the consolidation scope and, where applicable, for its net amount of sums subsequently credited to the income statement, negative goodwill as defined in Article 13 of Regulation No. 85-12.
The item "consolidated reserves, revaluation differences, conversion differences, equity method differences" records:
- consolidated reserves,
- revaluation differences maintained in the consolidated balance sheet,
- positive or negative conversion differences arising from the retranslation of shareholders' equity of foreign company balance sheets expressed in foreign currencies,
- the difference between the share of shareholders' equity of companies accounted for using the equity method and the book value of the securities of the companies in which these participations are held.
A distinction is made for this item between the group's share and the minority interests' share.
-
Result for the year A distinction is made for this item between the group's share and the minority interests' share.
Accrued interest payable are recorded within each class on the line "accrued interest payable" (see methodological note No. 3 in Chapter 2 of this collection).
For Off-Balance Sheet
- Financing commitments
- Guarantee commitments
- Securities commitments
- Foreign currency operations
- Commitments on financial derivative instruments
Doubtful commitments are maintained in the original items.
Columns
Column 1 "Depreciation and provisions" relates to the "consolidated balance sheet" item in the strict sense, which appears in the last column.
Column 2 "Parent company" includes the balance sheet, if possible restated, of the parent company.
Column 3 "French consolidated companies" includes the totalization of the balance sheets, if possible restated, of French financial companies consolidated by full or proportional consolidation.
Column 4 "Foreign consolidated companies" includes the totalization of the balance sheets of foreign financial companies consolidated by full or proportional consolidation; these balance sheets have been previously restated, classified by analogy with French rules, and converted into euros.
Column 5 "Total after offsetting" includes the consolidated balance sheet in the strict sense.
In columns 3 "French consolidated companies" and 4 "Foreign consolidated companies", accounts already consolidated may be used provided that the split between France and abroad is not significantly affected.
Columns 2, 3, and 4 may be populated, at the initiative of the parent company, based on "contributions"—that is, accounts after adjustments and elimination of internal operations within the group—of these different sets, rather than totalizations of the balance sheets.
SUBMISSION RULES
Submitting Institutions:
Credit institutions that control exclusively or jointly one or more other companies or that exercise significant influence over them, and financial companies referred to in Article 18 of Regulation No. 85-12.
The central bodies referred to in Article 20 of the Law of January 24, 1984, also submit a document relating to their network (KA8) consisting of the central body and affiliated institutions located in mainland France and the DOM, based on the aggregated accounts as defined in Article 3 of Instruction No. 99-05.
Territoriality:
Institutions submit a document relating to all zones of activity of the group. Central bodies submit an additional document for network activity (central body, affiliates located in mainland France, and affiliates located in the DOM).
Currency:
Institutions submit a document prepared in euros that tracks their operations in euros or in foreign currencies (evaluated in euro equivalent).
Frequency:
Annual submission.
Annex to Instruction No. 99-07
# PROVISIONAL CONSOLIDATED BALANCE SHEET -form 4900P-
IN THOUSANDS OF EUROS
NAME : ___________________________________________________________
Date of closing
[1] Y Y Y Y M M C.I.B. L.C. [K] [A] [1 or 8] [0] [1] [9] Activity all zones [3] T.M.
## ASSETS
| | Item Code | Depreciation and provisions | Parent company | French consolidated companies | Foreign consolidated companies | Total after offsetting |
|---|---|---|---|---|---|---|
| **CASH OPERATIONS AND INTERBANK OPERATIONS** | 010 | ..... | ..... | ..... | ..... | ..... |
| - Cash | 011 | //// | ..... | ..... | ..... | ..... |
| - Central banks, Public Treasury, postal check office | 012 | //// | ..... | ..... | ..... | ..... |
| - Current accounts (debtors) | 013 | //// | ..... | ..... | ..... | ..... |
| - Accounts and loans | 014 | //// | ..... | ..... | ..... | ..... |
| - Securities received under repurchase agreements or purchased outright | 015 | //// | ..... | ..... | ..... | ..... |
| - Unapplied values | 016 | //// | ..... | ..... | ..... | ..... |
| - Doubtful debts | 017 | //// | ..... | ..... | ..... | ..... |
| - Accrued interest receivable | 018 | //// | ..... | ..... | ..... | ..... |
| **OPERATIONS WITH CUSTOMERS** | 020 | ..... | ..... | ..... | ..... | ..... |
| - Trade receivables | 021 | //// | ..... | ..... | ..... | ..... |
| - Other advances to customers | 022 | //// | ..... | ..... | ..... | ..... |
| - Current accounts (debtors) | 023 | //// | ..... | ..... | ..... | ..... |
| - Unapplied values | 026 | //// | ..... | ..... | ..... | ..... |
| - Doubtful debts | 028 | ..... | ..... | ..... | ..... | ..... |
| - Accrued interest receivable | 029 | //// | ..... | ..... | ..... | ..... |
| **HIRE-PURCHASE OPERATIONS AND SIMILAR OPERATIONS** | 030 | //// | ..... | ..... | ..... | ..... |
| **SECURITIES OPERATIONS AND OTHER OPERATIONS** | 040 | ..... | ..... | ..... | ..... | ..... |
| - Securities delivered under securities lending agreements | 041 | //// | ..... | ..... | ..... | ..... |
| - Trading securities and conditional instruments purchased | 042 | ..... | ..... | ..... | ..... | ..... |
| - Investment securities | 044 | ..... | ..... | ..... | ..... | ..... |
| fixed-income securities | 443 | ..... | ..... | ..... | ..... | ..... |
| variable-income securities | 446 | ..... | ..... | ..... | ..... | ..... |
| - Investment securities | 045 | ..... | ..... | ..... | ..... | ..... |
| - Debtors and other assets | 046 | ..... | ..... | ..... | ..... | ..... |
| - Transitory and regularization accounts | 047 | ..... | ..... | ..... | ..... | ..... |
| - Doubtful debts | 048 | ..... | ..... | ..... | ..... | ..... |
| - Accrued interest receivable | 049 | //// | ..... | ..... | ..... | ..... |
| **FIXED ASSETS** | 050 | ..... | ..... | ..... | ..... | ..... |
| - Subordinated loans | 051 | //// | ..... | ..... | ..... | ..... |
| - Shares in affiliated companies, holding securities, portfolio activity | 053 | ..... | ..... | ..... | ..... | ..... |
| Participations and shares in affiliated companies accounted for using the equity method | 055 | //// | ..... | ..... | ..... | ..... |
| non-financial | 553 | //// | ..... | ..... | ..... | ..... |
| financial | 556 | //// | ..... | ..... | ..... | ..... |
| Intangible fixed assets | 056 | ..... | ..... | ..... | ..... | ..... |
| Tangible fixed assets | 057 | ..... | ..... | ..... | ..... | ..... |
| - Doubtful debts | 058 | ..... | ..... | ..... | ..... | ..... |
| - Accrued interest receivable | 059 | //// | ..... | ..... | ..... | ..... |
| **SHAREHOLDERS OR PARTNERS** | 060 | //// | ..... | ..... | ..... | ..... |
| **GOODWILL** | 070 | ..... | ..... | ..... | ..... | ..... |
| **TOTAL** | 080 | ..... | ..... | ..... | ..... | ..... |
| For information: Assets in foreign currencies | 090 | ..... | ..... | ..... | ..... | ..... |
---
# PROVISIONAL CONSOLIDATED BALANCE SHEET -form 4900P-
IN THOUSANDS OF EUROS
NAME : ___________________________________________________________
Date of closing
[1] Y Y Y Y M M C.I.B. L.C. [K] [A] [1 or 8] [0] [2] [9] Activity all zones [3] T.M.
## LIABILITIES
| | Item Code | Parent company | French consolidated companies | Foreign consolidated companies | Total after offsetting |
|---|---|---|---|---|---|
| **CASH OPERATIONS AND INTERBANK OPERATIONS** | 010 | ..... | ..... | ..... | ..... |
| - Central banks, Public Treasury, postal check office | 012 | ..... | ..... | ..... | ..... |
| - Current accounts (creditors) | 013 | ..... | ..... | ..... | ..... |
| - Accounts and borrowings | 014 | ..... | ..... | ..... | ..... |
| - Securities given under repurchase agreements or sold outright | 015 | ..... | ..... | ..... | ..... |
| - Other amounts due | 016 | ..... | ..... | ..... | ..... |
| - Accrued interest payable | 019 | ..... | ..... | ..... | ..... |
| **OPERATIONS WITH CUSTOMERS** | 020 | ..... | ..... | ..... | ..... |
| - Current accounts (creditors) | 021 | ..... | ..... | ..... | ..... |
| - Special regime savings accounts | 022 | ..... | ..... | ..... | ..... |
| - Term credit accounts | 023 | ..... | ..... | ..... | ..... |
| - Cash certificates and savings bonds | 024 | ..... | ..... | ..... | ..... |
| - Other amounts due | 026 | ..... | ..... | ..... | ..... |
| - Accrued interest payable | 029 | ..... | ..... | ..... | ..... |
| **SECURITIES OPERATIONS AND OTHER OPERATIONS** | 030 | ..... | ..... | ..... | ..... |
| - Securities delivered under securities lending agreements | 031 | ..... | ..... | ..... | ..... |
| - Trading securities and conditional instruments sold | 032 | ..... | ..... | ..... | ..... |
| - Interbank market securities and negotiable debt securities | 033 | ..... | ..... | ..... | ..... |
| - Bond borrowings | 034 | ..... | ..... | ..... | ..... |
| - Other liabilities represented by a security | 035 | ..... | ..... | ..... | ..... |
| - Other creditors | 036 | ..... | ..... | ..... | ..... |
| - Transitory and regularization accounts | 037 | ..... | ..... | ..... | ..... |
| - Accrued interest payable | 039 | ..... | ..... | ..... | ..... |
| **PROVISIONS, SHAREHOLDERS' EQUITY AND SIMILAR ITEMS** | 040 | ..... | ..... | ..... | ..... |
| - Goodwill | 041 | ..... | ..... | ..... | ..... |
| - Provisions for risks and charges | 042 | ..... | ..... | ..... | ..... |
| - Mutual guarantee deposits | 043 | ..... | ..... | ..... | ..... |
| - General banking risk funds | 044 | ..... | ..... | ..... | ..... |
| - Subordinated debt and accrued interest payable | 045 | ..... | ..... | ..... | ..... |
| - Subscribed capital | 046 | ..... | ..... | ..... | ..... |
| - Share premium | 047 | ..... | ..... | ..... | ..... |
| - Consolidated reserves, revaluation differences, conversion differences, equity method differences (+/-) | 048 | ..... | ..... | ..... | ..... |
| Group's share (+/-) | 483 | ..... | ..... | ..... | ..... |
| Minority interests' share (+/-) | 486 | ..... | ..... | ..... | ..... |
| - Brought forward (+/-) | 049 | ..... | ..... | ..... | ..... |
| **RESULT (+/-)** | 050 | ..... | ..... | ..... | ..... |
| Group's share (+/-) | 053 | ..... | ..... | ..... | ..... |
| Minority interests' share (+/-) | 056 | ..... | ..... | ..... | ..... |
| **TOTAL** | 060 | ..... | ..... | ..... | ..... |
| For information: Liabilities in foreign currencies | 070 | ..... | ..... | ..... | ..... |
---
# PROVISIONAL CONSOLIDATED BALANCE SHEET -form 4900P-
IN THOUSANDS OF EUROS
NAME : ___________________________________________________________
Date of closing
[1] Y Y Y Y M M C.I.B. L.C. [K] [A] [1 or 8] [0] [3] [9] Activity all zones [3] T.M.
## OFF-BALANCE SHEET
| | Item Code | Parent company | French consolidated companies | Foreign consolidated companies | Total after offsetting |
|---|---|---|---|---|---|
| **FINANCING COMMITMENTS** | | | | | |
| - Commitments in favor of credit institutions | 013 | ..... | ..... | ..... | ..... |
| - Commitments received from credit institutions | 015 | ..... | ..... | ..... | ..... |
| - Commitments in favor of customers | 017 | ..... | ..... | ..... | ..... |
| **GUARANTEE COMMITMENTS** | | | | | |
| - Guarantees, avals, other guarantees on behalf of credit institutions | 023 | ..... | ..... | ..... | ..... |
| - Guarantees, avals, other guarantees received from credit institutions | 025 | ..... | ..... | ..... | ..... |
| - Guarantees on behalf of customers | 027 | ..... | ..... | ..... | ..... |
| **SECURITIES COMMITMENTS** | | | | | |
| - Securities to be received | 030 | ..... | ..... | ..... | ..... |
| . Issuance interventions and gray market | 033 | ..... | ..... | ..... | ..... |
| . Securities sold with right of repurchase or buy-back | 035 | ..... | ..... | ..... | ..... |
| . Other securities to be received | 037 | ..... | ..... | ..... | ..... |
| - Securities to be delivered | 040 | ..... | ..... | ..... | ..... |
| . Issuance interventions and gray market | 043 | ..... | ..... | ..... | ..... |
| . Securities purchased with right of repurchase or buy-back | 045 | ..... | ..... | ..... | ..... |
| . Other securities to be delivered | 047 | ..... | ..... | ..... | ..... |
| **FOREIGN CURRENCY OPERATIONS** | | | | | |
| - Foreign exchange operations: currencies to be received | 053 | ..... | ..... | ..... | ..... |
| - Foreign exchange operations: currencies to be delivered | 056 | ..... | ..... | ..... | ..... |
| **COMMITMENTS ON FINANCIAL DERIVATIVE INSTRUMENTS** | | | | | |
| - Operations on interest rate instruments | 063 | ..... | ..... | ..... | ..... |
| - Operations on exchange rate instruments | 065 | ..... | ..... | ..... | ..... |
| - Operations on other instruments | 067 | ..... | ..... | ..... | ..... |
---
# PROVISIONAL CONSOLIDATED INCOME STATEMENT
-form 4980P-
## PRESENTATION
The provisional consolidated income statement -form 4980P- (code KS1) is a summary document, common to all institutions referred to in Articles 1 and 18 of Regulation No. 85-12, which presents the expenses and revenues recorded by all companies whose accounts are included in the consolidation scope.
In addition to the document referred to in the preceding paragraph, the central bodies referred to in Article 20 of the Law of January 24, 1984, establish a document -form 4980P- (code KS8) whose scope is strictly limited to the central body and its affiliates located in mainland France and the overseas departments.
## CONTENT
### Lines
The income statement -form 4980P- includes the expenses and revenues incurred, which are allocated as for the documents -form 4080- and -form 4180-:
- banking operating expenses and revenues,
- personnel expenses,
- taxes and levies,
- external services,
- other operating expenses and revenues,
- amortization charges for goodwill and sums credited to the income statement,
- amortization charges,
- provisions and reversals of operating provisions and losses on irrecoverable debts,
- excess of provisions over reversals or reversals over provisions for the general banking risk fund,
- extraordinary expenses and revenues,
- income tax,
- share in the result of companies accounted for using the equity method, distinguishing between companies of a financial nature and companies of a non-financial nature as defined in Article 6 of Regulation No. 85-12,
- profit or loss, distinguishing between group's share and minority interests' share.
### Columns
Column 1 "Parent company" includes the income statement, if possible restated, of the parent company.
---
Column 2 "French consolidated companies" includes the totalization of the income statements, if possible restated, of French financial companies consolidated by full or proportional consolidation.
---
Column 3 "Foreign Consolidated Companies" includes the total of the income statements of foreign financial companies consolidated by global or proportional integration. These accounts have been previously restated and classified by analogy with French rules; they are converted based on the average exchange rate of the relevant currency (the average of the fiscal year's rates quoted in Paris may be used, or if the company has the possibility, a more precise method is applied, such as the conversion of interim income statements during the fiscal year at the average rates of the relevant periods). However, end-of-fiscal-year rates may be retained if their use does not show a significant difference compared to respecting the average rate method.
Column 4 "Total after compensation" includes the consolidated income statement in the strict sense.
In columns 2 and 3, accounts that are already consolidated are used, provided that this procedure is followed for the consolidated balance sheet (mod. 4900P) and that the distribution between France and abroad is not significantly affected.
The columns of the consolidated income statement are served based on the "contributions" if those of the consolidated balance sheet (mod. 4900P) have been served.
## SUBMISSION RULES
### Submitting Institutions:
Credit institutions that exclusively or jointly control one or more other companies or that exercise significant influence over them, and financial companies referred to in Article 18 of Regulation No. 85-12.
The central bodies referred to in Article 20 of Law No. 84-46 of January 24, 1984, also submit a document relating to their network (KS8) constituted by the central body and affiliated establishments located in metropolitan France and in the DOM, based on the aggregated accounts as defined in Article 3 of Instruction No. 99-05.
### Territoriality:
Establishments submit a document relating to all zones of activity of the group. Central bodies submit an additional document for network activity (central body, affiliates located in metropolitan France, and affiliates located in the DOM).
### Currency:
Establishments submit a document drawn up in euros that traces their operations in euros or in foreign currencies (evaluated in euro equivalent).
### Periodicity:
Annual submission.
Annex to Instruction No. 99-07
PROVISIONAL CONSOLIDATED INCOME STATEMENT -mod. 4980P-
IN THOUSANDS OF EUROS
NAME : ..................................................................
Date of closing
[1] Y Y Y Y M M C.I.B. L.C. K S 1 or 8 0 1 9 Activity all zones 3 T.M.
| Post Code | Parent Company 1 | French Consolidated Companies 2 | Foreign Consolidated Companies 3 | Total after compensation 4 | |
|---|---|---|---|---|---|
| BANKING OPERATING EXPENSES | 010 | .... | .... | .... | .... |
| Charges on treasury and interbank operations | 020 | .... | .... | .... | .... |
| - Interest | 023 | .... | .... | .... | .... |
| - Commissions | 026 | .... | .... | .... | .... |
| Charges on operations with customers | 030 | .... | .... | .... | .... |
| - Interest | 033 | .... | .... | .... | .... |
| - Commissions | 036 | .... | .... | .... | .... |
| Charges on securities operations | 040 | .... | .... | .... | .... |
| - Interest on securities lent out | 041 | .... | .... | .... | .... |
| - Trading securities | 043 | .... | .... | .... | .... |
| - Investment securities and investment securities | 045 | .... | .... | .... | .... |
| - Charges on liabilities constituted by a security | 047 | .... | .... | .... | .... |
| - Commissions | 049 | .... | .... | .... | .... |
| Charges on leasing operations and similar | 050 | .... | .... | .... | .... |
| Charges on subordinated debt | 060 | .... | .... | .... | .... |
| Charges on foreign exchange operations | 070 | .... | .... | .... | .... |
| - Foreign exchange and arbitrage operations | 073 | .... | .... | .... | .... |
| - Commissions | 076 | .... | .... | .... | .... |
| Charges on off-balance sheet operations | 080 | .... | .... | .... | .... |
| - Charges on financing commitments | 081 | .... | .... | .... | .... |
| - Charges on guarantee commitments | 083 | .... | .... | .... | .... |
| - Charges on securities commitments | 085 | .... | .... | .... | .... |
| - Net charges on financial derivative instruments | 087 | .... | .... | .... | .... |
| - Charges on other received commitments | 089 | .... | .... | .... | .... |
| Charges on financial service provisions | 090 | .... | .... | .... | .... |
| Other banking operating expenses | 100 | .... | .... | .... | .... |
| PERSONNEL EXPENSES | 110 | .... | .... | .... | .... |
| TAXES AND LEVIES | 120 | .... | .... | .... | .... |
| EXTERNAL SERVICES | 130 | .... | .... | .... | .... |
| OTHER OPERATING EXPENSES | 140 | .... | .... | .... | .... |
| Capital losses on intangible and tangible fixed assets | 143 | .... | .... | .... | .... |
| Capital losses on financial fixed assets | 145 | .... | .... | .... | .... |
| Other miscellaneous operating expenses | 147 | .... | .... | .... | .... |
| AMORTIZATION OF ACQUISITION DIFFERENCES | 150 | .... | .... | .... | .... |
| AMORTIZATION CHARGES | 160 | .... | .... | .... | .... |
| OPERATING PROVISIONS CHARGES, LOSSES ON UNCOLLECTABLE CREDITS | 170 | .... | .... | .... | .... |
| Provisions for doubtful debts | 171 | .... | .... | .... | .... |
| Provisions for country risks | 172 | .... | .... | .... | .... |
| Provisions for depreciation of securities portfolio | 173 | .... | .... | .... | .... |
| Provisions for depreciation of investment securities | 174 | .... | .... | .... | .... |
| Provisions for depreciation of financial fixed assets | 175 | .... | .... | .... | .... |
| Provisions for risks and charges | 176 | .... | .... | .... | .... |
| Uncollectable credits covered by provisions | 177 | .... | .... | .... | .... |
| Uncollectable credits not covered by provisions | 178 | .... | .... | .... | .... |
| EXCESS OF PROVISIONS OVER RECOVERIES TO THE GENERAL BANKING RISKS FUND | 180 | .... | .... | .... | .... |
| EXTRAORDINARY EXPENSES | 190 | .... | .... | .... | .... |
| INCOME TAX (+/-) | 200 | .... | .... | .... | .... |
| SHARE IN THE RESULTS OF COMPANIES ACCOUNTED FOR BY THE EQUITY METHOD | 210 | .... | .... | .... | .... |
| Non-financial | 213 | .... | .... | .... | .... |
| Financial | 216 | .... | .... | .... | .... |
| PROFIT | 220 | .... | .... | .... | .... |
| Group share | 223 | .... | .... | .... | .... |
| Minority interests share | 226 | .... | .... | .... | .... |
| TOTAL DEBIT | 230 | .... | .... | .... | .... |
(1) Negative amounts must be preceded by the sign -
PROVISIONAL CONSOLIDATED INCOME STATEMENT -mod. 4980P-
IN THOUSANDS OF EUROS
NAME : ..................................................................
Date of closing
[1] Y Y Y Y M M C.I.B. L.C. K S 1 or 8 0 2 9 Activity all zones 3 T.M.
| Post Code | Parent Company 1 | French Consolidated Companies 2 | Foreign Consolidated Companies 3 | Total after compensation 4 | |
|---|---|---|---|---|---|
| BANKING OPERATING INCOME | 010 | .... | .... | .... | .... |
| Income on treasury and interbank operations | 020 | .... | .... | .... | .... |
| - Interest | 023 | .... | .... | .... | .... |
| - Commissions | 026 | .... | .... | .... | .... |
| Income on operations with customers | 030 | .... | .... | .... | .... |
| - Interest | 033 | .... | .... | .... | .... |
| - Commissions | 036 | .... | .... | .... | .... |
| Income on securities operations | 040 | .... | .... | .... | .... |
| - Interest on securities received in lending | 042 | .... | .... | .... | .... |
| - Trading securities | 044 | .... | .... | .... | .... |
| - Investment securities and investment securities | 046 | .... | .... | .... | .... |
| - Commissions | 048 | .... | .... | .... | .... |
| Income on leasing operations and similar | 050 | .... | .... | .... | .... |
| Income on subordinated loans, shares in affiliated companies and subsidiaries, holding securities, portfolio activity securities | 060 | .... | .... | .... | .... |
| Income on foreign exchange operations | 070 | .... | .... | .... | .... |
| - Foreign exchange and arbitrage operations | 073 | .... | .... | .... | .... |
| - Commissions | 076 | .... | .... | .... | .... |
| Income on off-balance sheet operations | 080 | .... | .... | .... | .... |
| - Income on financing commitments | 081 | .... | .... | .... | .... |
| - Income on guarantee commitments | 083 | .... | .... | .... | .... |
| - Income on securities commitments | 085 | .... | .... | .... | .... |
| - Net income on financial derivative instruments | 087 | .... | .... | .... | .... |
| - Income on other given commitments | 089 | .... | .... | .... | .... |
| Income on financial service provisions | 090 | .... | .... | .... | .... |
| - Commissions on assistance and consulting activities | 092 | .... | .... | .... | .... |
| - Income on payment means | 095 | .... | .... | .... | .... |
| - Other income on financial service provisions | 098 | .... | .... | .... | .... |
| Other banking operating income | 100 | .... | .... | .... | .... |
| OTHER OPERATING INCOME | 110 | .... | .... | .... | .... |
| Capital gains on intangible and tangible fixed assets | 112 | .... | .... | .... | .... |
| Capital gains on financial fixed assets | 114 | .... | .... | .... | .... |
| Income from non-banking activities | 116 | .... | .... | .... | .... |
| Other incidental income | 118 | .... | .... | .... | .... |
| ACQUISITION DIFFERENCES | 120 | .... | .... | .... | .... |
| RECOVERIES OF OPERATING PROVISIONS | 130 | .... | .... | .... | .... |
| Recoveries of provisions for doubtful debts | 131 | .... | .... | .... | .... |
| Recoveries of provisions for country risks | 132 | .... | .... | .... | .... |
| Recoveries of provisions for depreciation of investment securities | 133 | .... | .... | .... | .... |
| Recoveries of provisions for depreciation of financial fixed assets | 135 | .... | .... | .... | .... |
| Recoveries of provisions for risks and charges | 137 | .... | .... | .... | .... |
| Recovery on written-off credits | 138 | .... | .... | .... | .... |
| EXCESS OF RECOVERIES OVER PROVISIONS TO THE GENERAL BANKING RISKS FUND | 140 | .... | .... | .... | .... |
| EXTRAORDINARY INCOME | 150 | .... | .... | .... | .... |
| SHARE IN THE RESULTS OF COMPANIES ACCOUNTED FOR BY THE EQUITY METHOD | 160 | .... | .... | .... | .... |
| Non-financial | 163 | .... | .... | .... | .... |
| Financial | 166 | .... | .... | .... | .... |
| LOSS | 170 | .... | .... | .... | .... |
| Group share | 173 | .... | .... | .... | .... |
| Minority interests share | 176 | .... | .... | .... | .... |
| TOTAL CREDIT | 180 | .... | .... | .... | .... |
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