The exposure of an off-balance sheet commitment determined by the application of conversion factors to credit equivalent.

The currency unit of a country outside of WAEMU.

Taxes that may be due or receivable as a result of transactions already completed, but whose future tax consequences have not been considered in the calculation of the tax due for the period.

Accounting recognition of a reduction in the value of an asset resulting from causes whose effects are not considered irreversible.

Process which aims to transform an object, a tool, a process or a profession into computer code, in order to replace it and make it more efficient. In other words, digitalization is the automation of processes.

Monetary value representing a claim on the issuing institution which is :

• Stored in electronic or magnetic form ;
• Issued without delay against the remittance of funds in an amount not less than the monetary value issued ;
• Accepted as a means of payment by natural or legal persons other than the issuing institution.

Cash withdrawal, loading and reloading services in exchange for physical or electronic money, payment, and money transfer services related to electronic money.

A legal or natural person who, under a contract entered into with an issuing institution, holds electronic money.

They represent the residual interest in the assets of an institution after deducting all of its liabilities.

A director who is a member of the executive body or holds executive responsibilities within the institution.

It is the price that would be received for the sale of an asset or paid for the transfer of a liability in a normal transaction between market participants at the measurement date.

"Financial information provides a faithful image when it describes an economic phenomenon in a complete manner and free from material errors.