It involves spreading the commissions received and transaction costs using the effective interest rate (EIR) over the actual life of the loans.

A natural person appointed by the bylaws or by the General Assembly, in accordance with the provisions of the applicable corporate law of the institution. They are a member of the decision-making body. The natural person, as the permanent representative of a legal entity acting as an administrator, is treated as an administrator.

It is a consolidation method that involves, on one hand, substituting the carrying amount of the held securities with the share of equity, including the result for the period determined according to consolidation rules, and on the other hand, eliminating transactions and balances between the equity-accounted company and the other consolidated companies.

Authorization ensuring that financial institutions meet the required conditions to carry out their activities.

A transfer made, by agreement, by the client to the factor of the entirety, a portion, or an undivided share of a receivable owed by a debtor. It must be notified in writing to the debtor.

The committee established by the decision-making body to assist it in carrying out its duties, particularly to verify the reliability and transparency of financial information, assess the appropriateness of accounting methods, as well as the quality of internal control systems and risk management, and propose improvements, if necessary.

Any company whose share of the share capital directly held by a private or public company does not exceed 25%, with the exception of venture capital firms and institutional investors.

The proportion of own funds and liabilities expected to be available within one (1) year, measured on the basis of the general characteristics of the relative stability of an institution's sources of funding.

It is a financial document that provides information on the financial situation of a credit institution.

A group with predominantly banking activities.

The activities carried out by a banking group when the following two conditions are met: (i) the group's activities are primarily conducted in the financial sector, (ii) the banking sector has a greater weight than other entities in the financial sector.

An institution primarily composed of natural persons and operating under the rules of mutual or cooperative action as defined by the law regulating the decentralized financial systems (SFD) of the WAEMU.