STUDY: THE SYSTEM OF

COLLECTION, OPERATING
AND RESTITUTION TO
BANKS OF STATES
REGULATORY (CERBER)

Activity report 1999/2000 67

 Upon its creation, the Central African Banking Commission (COBAC) has
engaged in the reform of the accounting procedures applicable to establishments of
credit of the Central African Economic and Monetary Community (CEMAC).
This action mainly aimed at improving financial information, which
this be used by credit institutions for their internal management or that it
is intended for the regulatory authorities and third parties, standardizing the procedures
evaluation and recording of operations.

This standardization was essential to allow for the comparison of

establishments based on their accounting situations and notably for them to
quotation based on this data, be objective.

The adoption of the Accounting Plan for Credit Institutions (PCEC), which has made
The purpose of Regulation COBAC R-98/01 of February 15, 1998, marked a step
important in the realization of the information system renovation project of
banking sector. However, this work would have remained unfinished, even useless, if
the enrichment of the databases of credit institutions induced by
the use of the new reference framework could not be exploited by the various
users of the accounting documents that originate from them.

After a brief reminder of the reasons justifying the abandonment of the old system of
collection, this study aims to describe the new device for the development of
regulatory status of credit institutions established in CEMAC and
to discuss its development prospects.

1. INSUFFICIENCIES OF THE OLD COLLECTION SYSTEM

In the old reporting system, the credit institutions concerned

should, according to a periodicity depending on the type of information and the nature of
the establishment (bank or financial institution), send to the General Secretariat
from the COBAC a bundle of regulatory documents. This system had
numerous disadvantages among which may be highlighted:

The lack of uniformity in the documents produced by the institutions,

despite the existence of an accounting plan and reconciliation tables
between this one and the regulatory states;
2. The workload for banks;
3. The re-entry of data at the General Secretariat of COBAC;
4. Extremely long transmission and processing times;
5. The risks of errors related to multiple manipulations, etc.

Activity Report 1999/2000 68

 2. THE NEW FRAMEWORK FOR DATA EXCHANGE BETWEEN THE
CREDIT ESTABLISHMENTS AND THE GENERAL SECRETARIAT
FROM THE COBAC

To fully take advantage of the benefits that the PCEC can provide, it is
became necessary to carry out a review of the periodic regulatory statements. In
Furthermore, always with a view to improving the quality of the system, it is also
it became necessary to completely rethink the organization of data exchanges
between the credit institutions and the General Secretariat of COBAC.

The overhaul of periodic regulatory statements resulted in:

the integration of new elements into existing states or simply
by bringing said statements into compliance with the new accounting plan;
the creation of about fifteen new states that allow for obtaining
a more reliable manner the data required for the exercise of control over
pieces or the preparation of various statistics.

This process led to the adoption of a new organization of exchanges.

data with a view to improving the quality of information (notably in
reliability term), a reduction in workload, and a time savings
important, by eliminating a large number of manual interventions and relying on
on modern and effective communication methods.

The general provisions governing the new system, the diligences that
it is up to the parties involved in the functioning of the system and the states
periodicals that result from the data exchange process are described below.

2.1. General provisions governing the CERBER system

The new information exchange system between the General Secretariat of the
COBAC and the credit institutions was adopted by the Banking Commission during
from its session of December 2, 1999. Broadcast through COBAC Instruction
I-99/03 and named "Collection, Exploitation and Restoration System for Banks"
of Regulatory States" (abbreviated as "CERBER System"), it came into effect
the 1erApril 2000.

The CERBER system uses the Internet and more specifically the
email. It is organized as follows:

1. in lieu of the regulatory states already developed, previously

transmitted, the obligated establishments communicate to the Secretariat
General of the COBAC, in digital form, all the data
elementary - that is to say as they appear from their accounting -

Activity Report 1999/2000 69

 required for the preparation of periodic statements. The files are
sent as attachments of an email message;

2. to be valid, a submission must include all the required files

depending on the nature of the discount (monthly, quarterly or
annual) and allow for the satisfaction of all intra and inter file checks.
Otherwise, the entire discount is rejected by the Secretariat.
General of the COBAC and must be subject to a new presentation
after correction ;
3. the General Secretariat of COBAC prepares the various statements
regulatory based on the data that has been transmitted to it;
4. the General Secretariat of COBAC communicates to each establishment
subjected to the regulatory states concerning him by email, as well as,
ordinary mail, the treatment report that summarizes the
main non-blocking anomalies encountered during treatment
and the balance sheet reconstructed from the transmitted elements;
5. the establishment concerned has a period of 15 calendar days to
challenge the regulatory statements communicated by the General Secretariat
from the COBAC. This dispute must necessarily be accompanied by the
signature of a certified manager as defined in Article 18 of the Convention
January 17, 1992. The absence of challenge within the prescribed time period is worth
sincere certification of the information previously communicated. In
In addition, he must reconcile the reconstructed balance with his
internal clean balance and report to the General Secretariat of COBAC the
significant discrepancies identified on this occasion otherwise its leaders
are exposed to the opening of a disciplinary procedure for
communication of inaccurate information;
6. The General Secretariat of the COBAC communicates all the data.
necessary for the other departments of the BEAC that use the information
accountants (National Directions, Studies Department and
BEAC credit.

In case of unavailability of the Internet connection between credit institutions

and the General Secretariat of the COBAC, data exchanges are conducted through
through the National Departments or the BEAC agencies in the country where they
are implanted.

2. 2. Diligence of credit institutions and the General Secretariat of the

COBAC

Credit institutions are required to transmit to the General Secretariat of

the COBAC, in the form of files whose technical characteristics are presented
in appendix 1, the required data for the preparation of the documents. This data is
stopped on the evening of the last calendar day of the month, the quarter, the semester or
Activity report 1999/2000 70
the year according to their periodicity, after the accounting days have been processed
additional, if applicable. They are communicated in millions of CFA francs.

The information system of the taxpayers must allow for the establishment of
summary documents in the form and according to the periodicity set by the authorities of
supervision and control. The amounts listed in the summary documents may
result from the use of either general account balances or attributes
identification6.

Each amount in the summary documents resulting from

the use of general account balances must be controllable by the existence of a
set of procedures allowing:

to reconstruct the operations in chronological order;

to justify any information with an original document from which it
must be possible to trace back, through an uninterrupted path, to
summary document and vice versa;
to explain the evolution of the balances of the general accounts, from one statement to another,
by the conservation of the movements that affected these accounts.

Each amount stated in the summary documents and resulting from

The use of attributes must be controllable from the detail of the components.
this amount.

The General Secretariat of the COBAC is preparing the reports.

periodic reports based on data provided by credit institutions. The
The processing time for a discount is about a quarter of an hour for the statements.
monthly and quarterly. This processing allows not only to produce the entire
regulatory states, but also to update the series
related to prudential ratios, financial analysis elements, and rating. In
In addition, it provides a summary sheet of all these elements.
for the period in question.

At the end of the process, the General Secretariat of COBAC sends:

For each taxable establishment, the statements obtained from the files
previously transmitted by the establishment;
to the services of the BEAC, all the necessary states for the realization of the
work that requires the use of data provided by the
credit institutions at the General Secretariat of COBAC.

6
For detailed information on identification attributes, please refer to the activity report of
the COBAC for the fiscal year 1997-1998, p. 66.

Activity Report 1999/2000 71

2. 3. The periodic states

The periodic regulatory statements include summary documents and

annex tables that detail the items or allow for the calculation of ratios
prudential7.

The form of periodic states is standardized for all establishments of

credit, regardless of their status (bank or financial institution)8.

All amounts are established in CFA francs or in the equivalent of CFA francs for
foreign currency activities. They only concern operations carried out from
The state of the CEMAC on the territory where the established entity has been approved.

The periodic statements are established by the General Secretariat of the COBAC.
are identified in two ways: by a title and by a document code.

The document code is in the format DEC XXXX where DEC means
"Credit institutions document" and XXXX refers to the unique order number
the document.

The presentation of the statements is standardized as indicated below.

The information presented in the statements is grouped into three main parts:
the header, the rows and the columns.

2.3.1. The Header

The header contains the following indications:

• the title and the simplified name of the document;
• the country of establishment of the institution (ISO standard);
• the name of the establishment;
• the status (S) of the document indicated by a character which is as applicable
P = temporary or D = definitive ;
• the date of the document in the format YYYY MM DD;
• the establishment registration number (five characters);
• the sheet number (F) of the document (two characters);
• the periodicity (P) of the document on an alphabetical character;
monthly

7
Appendix 2 provides the detailed list of periodic statements.
8
Annex 3 presents, as examples, the DEC 1001, DEC 1002, and DEC 1003 statements.

Activity Report 1999/2000 72

 2.3.2. The lines

Each line is designated by a title and a code. Each position is coded.

only once, regardless of the document in which it appears.

A general nomenclature provides, for all the positions that are listed in
line in the documents, the correspondence with the accounting plan of the establishments of
credit. It also indicates the documents in which this item is included.

2.3.3. The columns

The columns generally indicate the breakdown of operations by

attributes. They are identified by a title and an alphabetical character or
digital.

3. PERSPECTIVES

Developed using Visual Basic and operating under Access, the

the treatment program is scalable. In the long term, it is planned to generate
automatically

the correspondence projects to the institutions whose situation requires

to gather additional information or to attract the attention of
leaders;
instant standard analyses on the situation of each establishment
of credit and of each national banking system as well as the entire
banking system of CEMAC. Of course, it will be up to the agents in
responsible for the review of documents to enrich these basic notes.

This new system is also intended to serve as a framework for an application.

of assistance in carrying out on-site control work. It will facilitate the work of
verification missions, insofar as:

the consistency between the summary documents and the accounting balances
which forms an important part of the verification work will be
automatically ensured;
Important anomalies will be automatically highlighted during the
CERBER treatment or the reconciliation of balances will be,
some cases, immediately corrected, which will reduce the searches to be carried out
for the justification of certain balances.

Activity report 1999/2000 73

 ANNEX 1: Technical specifications of the files intended for the Secretariat
General of the COBAC

FILE FORMAT

The files sent to the General Secretariat of COBAC must be generated.

in a text format (extension .TXT).

FILE IDENTIFICATION

The structure of the file names submitted to the General Secretariat of COBAC
is the following:

XXXX XX XXXXX XXXXX .TXT

Year (4 digits) Month File type Identifier of Extension of
the establishment file at
text format

File type: the file type is in the form FXXXX (the number makes
reference to the regulatory status which will be established from the file). It is shown in the title
from each file description.

Establishment identifier: it was subject to an individual notification by

circular letter LC-COB/33/EM of December 9, 1999.

Example: [Link] corresponds to the situation file.

accounting (assets) of SGBC as of 31/08/1999.

DELIMITERS AND FORMATS OF AREAS

• The carriage return (ASCII code 13) is inserted at the end of the line;
• The semicolon (;) is used as a field separator;
• The dates are in the format DD/MM/YY;

Activity Report 1999/2000 74

 CONTENT OF FILES

Each file consists of:

from a start-of-file record whose structure is identical for

all files

data records whose structure varies for each file.

FILE START RECORD

Description of the field Type Size Mandatory

Establishment Identifier C 5 Yes
Country code C 3 Yes
Status C 1 Yes
Date D 10 Yes
File type C 5 Yes

DATA RECORDING

Generalities:

• The correspondences between the 'postal codes' and the accounts of the Plan
Accounts of Credit Institutions are detailed in a document
General nomenclature of positions listed in the statements
regulatory
• All amounts are expressed in absolute value.
• All amounts are expressed in millions of CFA francs without
decimals. The rounding method to be applied is as follows:
Amount less than or equal to X.50 rounded down to the nearest million francs.
Amount greater than X.50 rounded to the next million francs.

Activity report 1999/2000 75

 ANNEX 2: LIST OF PERIODIC STATES

DOCUMENTS WITH MONTHLY OR QUARTERLY PERIODICITY

The accounting situation (see appendix 3) and its accompanying statements as well as the
Prudential documents are produced on a monthly basis for banks.
and quarterly for financial institutions.

Accounting situation
• DEC 1001: Accounting Situation - Assets
• DEC 1002: Accounting situation - Liability
• DEC 1003: Accounting situation - Off balance sheet

Statements annexed to the accounting situation

• DEC 1101: Ventilation of credits to non-financial resident clients
• DEC 1102: Ventilation of credits to non-financial customers
resident
• DEC 1103: Ventilation of deposits from non-financial resident clients
• DEC 1104: Ventilation of non-financial customer deposits
resident
• DEC 1105 : Ventilation of assets with resident correspondents
• DEC 1106 : Ventilation of assets with non-correspondents
residents
• DEC 1107: Ventilation of assets with correspondents according to their
quotation
• DEC 1108 : Ventilation of debts towards resident correspondents
• DEC 1109: Ventilation of debts towards non-correspondents.
residents
• DEC 1110: Ventilation of other permanent capital
• DEC 1111: Ventilation according to the initial duration of forward operations with
the correspondents
• DEC 1112: Ventilation according to their allocation of security deposits,
bank guarantees, pledges of subordinated debts and
deposits and guarantees received from the State

• DEC 1113: Ventilation of jobs, resources, and commitments according to the

remaining time to run

Activity report 1999/2000 76

• DEC 1114: Ventilation of customer credits and securities in
portfolio according to their mobilizable or non-mobilizable nature
• DEC 1115: Status of outstanding receivables
• DEC 1116: Status of off-balance sheet doubtful commitments
• DEC 1117: Declaration of equity interests in the capital of companies
• DEC 1118: Ventilation of certain credits to customers according to their
covered or not by a first or second rank mortgage
• DEC 1121: Ventilation of operations with the administrations and
public organizations
• DEC 1122: Ventilation of operations with public companies
• DEC 1123: Declaration of campaign credit balances
• DEC 1124: Detail of interbank transactions carried out in the market
monetary with residents
• DEC 1125: Details of interbank transactions conducted in the market
monetary with non-residents
• DEC 1126: Details of assets with resident correspondents
• DEC 1127: Detail of assets with non-resident correspondents
• DEC 1128: Details of deposits from resident correspondents
• DEC 1129: Details of deposits from non-resident correspondents

Prudential documents
• DEC 1501: Calculation of Net Equity
• DEC 1502 : Representation of the minimum capital
• DEC 1503: Calculation of the risk coverage ratio
• DEC 1504: Calculation of the coverage ratio of fixed assets
• DEC 1505: Determination of cash balance and various balances
various operations at sight or less than one month
• DEC 1506: Calculation of the liquidity ratio
• DEC 1507: Calculation of the transformation coefficient
• DEC 1508: Calculation of the portfolio structure ratio / credits
• DEC 1509: Status of leasing operations
• DEC 1510: State of provisions to be constituted
• DEC 1511: Monitoring of participations
• DEC 1512: Control of risk division standards

Activity Report 1999/2000 77

 • DEC 1513: Declaration of credits in favor of shareholders or partners,
of administrators, leaders, and staff.
• DEC 1514: Direct credits to the States of the CEMAC Zone

Documents with a semi-annual frequency

The income statement and its annex are produced on a periodic basis.
semi-annual by all credit institutions (banks and establishments
financiers).

Income statement
• DEC 1601: Income Statement - Debit
• DEC 1602: Income Statement - Credit

Annexes to the income statement

• DEC 1651: Evolution of provisions for the depreciation of receivables
• DEC 1652: Evolution of provisions for triggering commitments
off-balance sheet

Activity report 1999/2000 78

 Appendix 3: ACCOUNTING SITUATION

(STATES DEC 1001, DEC 1002 AND DEC 1003)

Presentation

The accounting situation consists of three summary documents - statements

DEC 1001, DEC 1002 and DEC 1003 - common to all establishments
subjected. It outlines their activity by categories of operations. It is complemented by
of annexed states that break down the data in this document by attributes.

States DEC 1001, DEC 1002, and DEC 1003 only trace operations
performed from the State of CEMAC where the liable establishment has been approved.
When there are branches established in other CEMAC states, a
a separate accounting situation from that of the head office is established for each one
they.

Content

Lines

The assets, liabilities, and off-balance-sheet items of the accounting situation are
grouped by categories of operations. We distinguish:

DEC 1001 - Accounting situation Asset

• The deductible amounts from permanent capital;

• The fixed assets;
• Customer operations,
This section includes all banking operations carried out
with economic agents other than credit institutions, at
meaning of the definition of identification attributes attached to the plan
accountant of credit institutions;
• Various operations,
This section groups non-banking operations;
• Treasury operations and interbank operations,
The posts related to this section include the operations performed
with credit institutions, according to the definition of attributes
identification attached to the accounting plan of credit institutions.

The outstanding receivables are grouped within each item of the assets.
On the line 'Outstanding receivables.'

Activity report 1999/2000 79

 Accrued interest receivable, except for those related to receivables in
Suffering is declared within each section under the line 'Associated receivables'.

DEC 1002 – Liability accounting situation

• Permanent capital;
• Operations with the clientele,
This section includes all banking operations carried out.
with economic agents other than credit institutions,
meaning of the definition of identification attributes attached to the plan
accountant of credit institutions.
• Various operations,
This section groups non-banking operations.
• Treasury operations and interbank operations,
The items related to this section include the operations carried out
with credit institutions, according to the definition of the attributes
identification attached to the accounting plan of credit institutions.
Accrued interests payable are reported within each section on the line
Attached debts

DEC 1003 - Off-balance sheet accounting situation

• Operations with financial intermediaries;

• Operations with the clientele;
• The commitments of leasing;
• Foreign exchange operations;
• Other dubious commitments.

Columns

The accounting situation reflects the balance of transactions with Residents.

(column B) and those made with Non-residents (column F). The sum of these
two columns provide the total amount (column 9) for each item.

For Non-residents, the situation distinguishes three places of establishment: State of

declaring (column C), CEMAC (column D) and Rest of the world (column E).

The distribution between Residents and Non-residents is established based on the

counterpart, except for the securities in the portfolio for which the breakdown
concerns the country of residence of the issuer and the receivables to be collected of which the
Ventilation relates to the payment location. However, for certain items

Activity report 1999/2000 80

(fixed assets, provisions, capital, reserves), the total amount is by agreement
allocated in the "Residents" column.

For asset items, columns B to F and 9 are provided in net amounts,

obtained after deduction of provisions and depreciation.

Column A is reserved for the declaration, for reference, of provisions for

depreciation and amortization that are deducted from the gross value of
elements to which they relate.

Activity Report 1999/2000 81

 DEC 1001
ACCOUNTING SITUATION
........................................
Date of decree
0 1
S A A A A M M J J Immediate COBAC F P
in millions FCFA
AMORTIS NON RESIDENTS
SEMENTS RESI- IMPLANTS IN
Code ET DENTS State of CEMAC Stay of Under- TOTAL
ACTIVE Mail PROVI- declarant world
SIONS total
A B C D E F 9
DEDUCTIBLE AMOUNTS OF
A00
PERMANENT CAPITAL
Shareholders, amount owed on capital ....................... A03
Uncalled capital A0B
Called-up capital not paid A0C
Defaulting shareholders ............................................. A0D
Own shares held ........................................ A04
Report again debtor ..................................... A32
Net loss awaiting allocation ...................... T7B
Excess of charges over products ................... T5B

FIXED ASSETS B00

Expenses and intangible fixed assets ............. B0A
Costs related to the social pact ........................................B0H
Business assets
Other expenses and intangible assets immobil............B0K
Fixed assets in banking operations ............. B0B
Simple rental investments ........................ B0C
Assets affected by leasing B0D
Rental immobilizations.......................................B0T
Unrented assets .......................................B0U
Real estate acquired in the fulfillment of guarantees............. B0E
Other fixed assets B0F
Tangible fixed assets in progress .................... B30
Advances and deposits on fixed assets B40
Deposits and guarantees B50
Equity investments or fixed assets ............ B6B
Allocations for branches abroad .......................B61
Actions and shares of other credit institutions...................B62
Other participation titles.......................................B63
Locked public titles..........................................B64
Private immobilized securities............................................B65
Pending titles.....................................................B66
Mandatory subscription loans and securities ... B7B
Equipment vouchers.....................................................B71
Securitized receivables .......................................................B72
Other loans and mandatory subscribed securities .............B73
Loans and unpaid securities.................................................B76
Related receivables B0G

OPERATIONS WITH CLIENTS C00

Long-term credits C0C
Medium-term credits ............................................. C1B
Short-term credits C2B
Outstanding receivables C40
Customer debit accounts ........................... C7B
Other amounts owed by customers ...................... C86
Unattributed values C87
Associated receivables C0D

Activity report 1999/2000 82

 ACCOUNTING SITUATION
DEC 1001
..........................
Date of decree
0 2
S A A A A M M J J Imm. COBAC F P
in millions FCFA
Amortis NON RESIDENTS
SEMENTS RESI- IMPLANTS IN
Code AND PROVIDE-
DENTS State of CEMAC Stay of Subtotal
ACTIVE Mail SIONS declarant world total
A B C D E F 9
Various Operations D00
Suppliers D02
Checks and receivable instruments .............................. D1B
Checks and drafts received from customers ................... D1C
Checks and drafts received from correspondents... D1D
Unpaid amounts upon presentation. D17
Personnel D21
State and international organizations ..................... D3B
Connection accounts D5B
Various debtors D6B
Adjusting accounts D7B
Charges recorded in advance........................... D7C
Products to receive D7D
Leases receivable............................. D7E
Merchandise stocks s......................................... D73
Currency adjustment accounts ............................... D77
Outstanding debts D8B

CASH OPERATIONS AND

INTERBANK OPERATIONS E00
Investment and transaction titles ................ E1B
Securities E1C
Transaction titles E1D
Money market E2B
Interbank operations E21
Placements at the Central Bank........................... E25
Other values received in pension or purchased
farm E31
Loans and term accounts of correspondents......... E4B
Ready on a day-to-day basis for correspondents........... E51
Current accounts of correspondents .................... E6B
Central bank E6C
Other correspondents............................................ E6D
Box E70
Banknotes and coins E71
Other assets E7B
Outstanding receivables E8B
Related receivables E0C

TOTAL ASSETS X01

Activity Report 1999/2000 83

 ACCOUNTING SITUATION DEC 1002
..........................
Date of order
0 1
S A A A A M M J J Imm. COBAC F P
in millions FCFA
NON RESIDENTS
IMPLANTS IN
PA S S I F Code RESI- State of CEMAC Remains of Under TOTAL
Mail DENTS declaring world total
B C D E F 9
PERMANENT CAPITAL F00
Equity F0A
Capital or endowment F0C
Capital-related premiums F10
Reserves F20
Credit report again F31
Net profit pending approval ............................... T7C
Surplus of products over expenses ............................... T5C
Investment subsidies F50
Designated funds F61
Dedicated fund F62
Provisions for general banking risks ..................... F91
Other permanent capital... F0B
Special and regulated provisions F40
Mutual guarantee funds F63
Bond loans F7B
Other permanent resources ........................................ F8B
Other provisions for risks and charges..................... F9B
Provisions for other general risks ........................... F92
Provisions for charges F93
Provisions on leasing operations and similar. F94
Associated debts F0D

OPERATIONS WITH CUSTOMERS H00

Special regime deposit accounts.............................. H5B
Term deposit accounts H61
Demand credit accounts H7B
Other accounts payable H8B
Payment dispositions H81
Blocked accounts H82
Assets under prescription H83
Other amounts due to customers .................................... H84
Non-imputed values H87
Related debts H0C
0

Activity report 1999/2000 84

 ACCOUNTING SITUATION
DEC 1002
..........................
Date of order
0 2
S A A A A M M J J Imm. COBAC F P
in millions FCFA
NON RESIDENTS
IMPLANTS IN
PA S S I V Code RESI- State of CEMAC Remains of Under- TOTAL
Post DENT declaring world total
B C D E F 9
VARIOUS OPERATIONS J00
Suppliers J0B
Cash receipts accounts J10
Customer cash accounts............................ J15
Collection accounts of correspondents................... J16
Personnel J2B
State and international organizations J3B
Shareholders J40
Correspondence accounts J5B
Various creditors J6B
Adjustment accounts J7B
Charges to be paid ... J7C
Prepaid products J7D
Lease payments accounted for in advance ................... J7E
Currency adjustment accounts J77
TREASURY OPERATIONS AND OPERATIONS
INTERBANK K00
Money market - Interbank loans............. K21
Money Market - Central Bank Refinancing K2B
Borrowings at the counter A – Call for bids ........................... K2G
Loans at the counter A – Repurchase agreement ....................... K2H
Loans at Counter A - Occasional Interventions ... K2J
Exceptional loans on investment ............................. K2K
Other loans at the counter A ........................................... K2L
Refinancing at the counter B K23
Advances at the penalty rate ................................................ K24
Other values given in pledge................................ K32
Loans and term accounts of correspondents...... K4B
Daily borrowing from correspondents. K52
Current accounts of correspondents ............................... K6B
Central Bank K6C
Other correspondents K6D
Related debts K0C

TOTAL LIABILITIES X02

Activity report 1999/2000 85

 ACCOUNTING SITUATION
DEC 1003
COUNTRY ESTABLISHMENT : ....................................................................
Date of arrest
0 1
S A A A A M M J J Imm. COBAC F P
in millions FCFA
NON RESIDENTS
IMPLANTS IN
OUTSIDE BALANCE Code RESI- State of CEMAC Stay of Under TOTAL
Post DENTS declarant world total
B C D E F 9
OPERATIONS WITH INTERMEDIARIES
FINANCERS L00
Engagements at the request of correspondents .................... L0A
Refinancing agreements L01
Cautions and endorsements by separate acts L02
Confirmations of documentary credits ............................ L03
Acceptances to pay L04
Irrevocable or unconditional guarantees ................. L05
Delivery guarantees in favor of the correspondents..................... L06
Engagements received from correspondents ........................... L10
Refinancing agreements L11
Guarantees on loans to financial institutions.................. L12
Guarantees on loans by the bank .................................. L13
Contingent guarantees on acceptances and confirmed credits.......... L14
Guarantees without other commitments by signature........... L15
Other commitments L19

OPERATIONS WITH THE CLIENTELE M00

Engagements on customer order .............................. M20

Acceptances to be paid M21
Confirmed documentary credit openings .................. M22
Other confirmed credit openings ......................................... M23
Warnings and endorsements. M24
Loan repayment guarantees M25
Other guarantees M29
Mortgages received M31
Pledge of subordinated loans and deposits ............ M32
Credit guarantees by fund M3B
Letter of acceptances and confirmed credit openings......... M3C
Guarantees of other commitments by signature ..................... M3D
Multiple commitment guarantees M3E
Gages M33
Guarantees and securities received M34
Other guarantees received M39
0

LEASE CREDIT COMMITMENTS N00

Outstanding lease payments ... N41
Engagements received from the clientele N42
Financial course.................................................................. N4D
Other commitments N4E
Commitments made to the clientele N43
Adjustment accounts N44
Receivables N4F
Margins perceived in advance N4G
4

Activity report 1999/2000 86

 ACCOUNTING SITUATION
DEC 1003
COUNTRY: ............................. ESTABLISHMENT : ....................................................................
Date of decree
0 2
S A A A A M M J J Immediate COBAC F P
in millions FCFA
NON RESIDENTS
IMPLANTS IN
OUTSIDE OF BALANCE Code RESI- State of CEMAC Remains ofUnder TOTAL
Position DENTS declarant world total
B C D E F 9
FOREIGN EXCHANGE OPERATIONS P00
Spot currency transactions P71
FCFA purchased not yet received P7B
Devices purchased not yet received P7C
FCFA sold not yet delivered P7D
Devices sold not yet delivered ..................................... P7E
Forward foreign exchange operations P72
FCFA purchased not yet received P7F
Devices purchased not yet received ..................................... P7G
FCFA sold not yet delivered P7H
Devices sold not yet delivered ..................................... P7J
Loans and borrowings in foreign currencies P73
Borrowed devices not yet received P7K
Devices loaned not yet delivered... P7L
Report/deport P76
Report/transfer to be received P7P
Report/deport to be paid P7Q
Adjustment accounts on currencies .................................... P79

OTHER COMMITMENTS Q00

Money market engagements .................................. Q50
Public effects related to the money market ............. Q51
Private securities deposited in collateral in the money market ............. Q52
Engagements received from the State and specialized organizations
................................................................................................ Q60
Guarantees received from the State Q61
Guarantees received from public organizations ............................ Q62
Doubtful engagements Q80
Engagements on correspondents .................................... Q81
Customer engagements Q82
Engagements on public bodies ............................. Q83
Leases and related operations ................. Q84
Products to be recovered Q8B
Taxes to be recovered Q8C

Activity report 1999/2000 87