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.
The assets of the banking sub-fund include:
a) Transactions relating to fixed assets, involving the following main or sub-accounts of class 2 of the chart of accounts of credit institutions and of microfinance institutions:
– 213 “Land leased or rented with purchase option to purchase” ;
– 214 “Land acquired by auction”;
– 224 “Buildings acquired by auction”;
– 223 “Buildings leased or rented with purchase option”;
– 26 “Investments in subsidiaries and affiliates” or “Investments in
and other long-term investments”;
– 27 “Loans and securities subject to mandatory subscription”.
b) Credit distribution transactions involving the following main accounts
in class 3 of the chart of accounts for credit institutions and the chart of accounts for microfinance institutions:
– 30 “Long-term loans” ;
– 31 “Medium-term loans”;
– 32 “Short-term loans”;
– 34 “Overdue receivables” for credit institutions or 33 “Overdue receivables” of microfinance institutions;
– 37 “Overdrafts and sight accounts” in debit;
– 38 “Other customer accounts” in debit.
c) In connection with the provision and management of means of payment of instruments, collection transactions, unsettled entries between the various operating units, accruals and deferrals, other third-party accounts, involving the following main accounts 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” (accounts with debit balances);
d) Transactions between branches and agencies of the establishment, as well as involving several departments of the same branch, using the following main accounts of class 4 of the chart of accounts for credit institutions and the chart of accounts for microfinance institutions:
– 45 “liaison accounts” in credit.
e) Cash transactions relating to marketable securities, cash and cash equivalents, assets and liabilities contracted with the Institut d’Emission, involving the following main class 5 accounts
of the chart of accounts for credit institutions and the chart of accounts for microfinance institutions:
– 51 “Investment and trading securities”;
– 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’ current accounts”;
– 57 “Cash in hand”;
– 58 “Outstanding amounts due from correspondents”.