It is an act in which a user company sells an asset to another party, which immediately leases it back to the company.
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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.
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March 20 and 21