International Bank Identifier Number (IBAN), used to facilitate transactions between banking institutions. It consists of 8 to 11 characters, including the bank code, country code, location code, and branch code.

A document by which a person called 'the drawer' orders another person called 'the drawee' to pay, on a specified date, a determined amount to a 'payee', who may either be the drawer themselves or a third party (following an endorsement).

Instrument by which a person called "the drawer" gives the order to another person called "the drawee" to pay, on an agreed date, a specific sum, to a "beneficiary" who may be either the drawer himself or a third (following an endorsement).

A company controlled by a company which owns more than half of the voting rights, or any company over which a company exercises exclusive control.

Mechanism allowing banks and financial institutions to settle the amounts due and to receive the assets corresponding to the transactions they have carried out on the markets.

A document approved by the decision-making body, which defines the positioning of the compliance function within the institution and specifies its mission, powers, responsibilities, hierarchical reporting, as well as its operating procedures.

Institution resulting from the grouping of federations and exceptionally, of unions under such as defined by the law regulating the DFS of WAMU.

A company that controls, either exclusively or jointly, other companies regardless of their legal form, or that exerts a significant influence over them.

The set of standards, processes, and structures that form the foundation for the implementation of internal control throughout the organization.

The functions independent of operational management, whose role is to provide objective assessments of the institution's situation within their area of expertise. These include, in particular, the internal audit function, the risk management function, and the compliance function.

The set of relationships between the executive body of an institution, its deliberative body, its shareholders, and other stakeholders that establish the framework within which the institution's objectives are set, as well as the means to achieve them and monitor their accomplishment. Governance determines the allocation of powers and responsibilities, as well as the decision-making mechanisms within the internal regulations governing regulated institutions.

The coefficient applied to off-balance sheet commitments to obtain the credit risk equivalent.