This is in line with COBAC Regulation R-2018/06 determining the composition of the banking and non-banking compartments of the assets of credit and Microfinance institutions in liquidation.
On the liabilities side, the banking compartment comprises:
f) For safe-deposit box rentals, transactions relating to permanent capital, involving the following divisional accounts of class 1 of the chart of accounts for credit institutions and the chart of accounts for microfinance institutions:
– 188 “Deposits and guarantees received” by credit institutions or
187 “Non-commercial deposits and guarantees received” by microfinance institutions, relating to the transactions referred to in
article 2-a of these regulations;
– 191 “Provisions for general banking risks”;
g) In respect of the receipt of funds from the public, savings collection operations involving the following main accounts in class 3 of the chart of accounts for credit institutions and the chart of accounts for
microfinance institutions:
– 35 “Special-regime deposit accounts” ;
– 36 “Term deposit accounts”;
– 37 “Overdrafts and sight deposits”;
– 38 “Other customer accounts” in credit.
h) For the provision and management of payment instruments, collection operations, unsettled entries between the various business units, accruals and deferrals, as well as the accounts of other third parties, involving the following main account in class 4 of the chart of accounts for credit institutions and the chart of accounts for microfinance institutions:
– 41 “Cheques and bills on collection” or “Payment instruments
payment instruments” (accounts with credit balances).
i) Transactions between the institution’s branches and agencies, as well as those involving several departments of the same branch, using the following main accounts of class 4 of the chart of accounts for
of credit institutions and the chart of accounts for microfinance institutions:
– 45 “liaison accounts” in credit.
j) In respect of the related operations referred to in article 8 of the Annex to the Convention of January 17, 1992 on the harmonization of banking regulations in the Central African States, transactions relating to investment securities, cash and cash equivalents, assets and liabilities, debts to the Institut d’Emission, involving the following main accounts in class 5 of the chart of accounts for credit institutions and the chart of accounts for microfinance institutions:
– 52 “Money market” ;
– 53 “Other securities received or given under repurchase agreements”;
– 54 “Correspondent loans, borrowings and term accounts”;
– 55 “Correspondents’ overnight loans and borrowings”;
– 56 “Correspondents’ sight accounts” in credit.
On the assets side, the non-banking sub-fund comprises:
a) Fixed assets :
– 20 “Capitalized intangible assets and costs” ;
– 21 “Land”, excluding that referred to in article 3;
– 22 “Other tangible fixed assets in service”, excluding those
referred to in article 3;
– 23 “Other tangible assets in progress”;
– 24 “Advances and deposits on orders for fixed assets”;
– 25 “Deposits and guarantees” or “Non-commercial deposits and guarantees paid”.
b) For collection operations, unsettled entries between the various
between the various operating units, accruals and deferrals, as well as
third-party accounts involving the following main accounts
class 4 of the chart of accounts for credit institutions and the chart of accounts for microfinance institutions:
– 40 “Suppliers” with a debit balance ;
– 42 “Personnel” in debit;
– 43 “Government and international organizations” or “Government
and international organizations”;
– 44 “Shareholders” or “Companies and shareholders” with a debit
balance;
– 46 “Other debtors and creditors” in debit;
– 47 “Accruals and deferred income” in debit;
– 48 “Sundry overdue receivables”.