All financial and commercial activities that comply with the principles of Islamic law and jurisprudence, commonly known as Sharia or Islamic law.

Issuance of electronic value units in exchange for received funds.

The relative importance of assets, off-balance sheet liabilities, and contingent obligations to pay or provide a service or collateral, including obligations arising from received financing, commitments made, derivative instruments, and repurchase agreements, but excluding those whose enforcement can only be imposed during the liquidation of an institution, in relation to the equity of that institution.

A designated agent, in accordance with banking regulations, tasked with organizing the liquidation of a credit institution.

Foreign exchange transactions involving the sale or purchase of foreign currencies in exchange for CFA notes

The act of facilitating by any means the false justification of the origin of the assets or income of the perpetrator of a crime or offense, or assisting in an operation of placement, concealment, or conversion of the direct or indirect proceeds of these offenses, notably by using the activities of banking institutions or financial markets.

The money market is a market on which the various participants lend and borrow liquidity according to their needs, using short-term securities as a medium. In the WAEMU, money market operations can be carried out either on the initiative of the Central Bank or on the initiative of credit institutions. Interventions initiated by the BCEAO may take the form of open market tenders or direct transactions on the interbank market.

Supranational institutions created by states that are their shareholders. Their missions are aligned with cooperation and development aid policies defined by these states.

Group of persons, with legal personality, non-profit-making and variable capital, founded on the principles of union, solidarity and mutual aid and whose main purpose is to collect savings from its members and grant them credit as defined by the law regulating WAMU SFDs.

A director who has no management responsibilities within the institution.

They include, in particular, financial commitments and guarantee commitments.

It represents the rights and obligations of credit institutions, the measurable effects of which on the amount and consistency of assets are contingent upon the occurrence of future conditions or events.