It is an act in which a user company sells an asset to another party, which immediately leases it back to the company.

Account opened in the WAEMU Automated Transfer and Settlement System (STAR-UEMOA) in order to process, in central currency, the financial transactions of participants in said system.

According to this principle, the financial statements should essentially reflect the transactions whose significance may affect evaluations or decisions.

Significant influence over the management and financial and operational policies of one company over another is presumed when the company holds, directly or indirectly, at least one fifth of the voting rights of the other company.

The structures emanating from the deliberating body. They include in particular the audit, risk, remuneration and nomination committees.

The institution's assets and off-balance sheet commitments, which are given varying weightings depending on their degree of liquidity and residual maturity.

Subordinated loans are those whose repayment, in the event of liquidation, is only possible after the settlement of other creditors.

A representative appointed, in accordance with the provisions of banking regulations, to ensure for a specified period the management, administration, and governance of a credit institution placed under temporary administration by the Banking Commission.

Any act committed by a natural or legal person who, by any means whatsoever, directly or indirectly, has deliberately provided or collected property, funds and other financial resources with the intention that they should be used, or in the knowledge that they are to be used, in whole or in part, for the commission of one or more terrorist acts by one or more terrorist persons, groups or organisations.

Assets free from legal (legal, regulatory, or contractual) or other restrictions limiting the ability of the institution to liquidate, sell, transfer or allocate them.

The difference between the entry value in the consolidated balance sheet and the carrying amount of the same item in the balance sheet of the controlled entity.