consolidation en normes ifrs des établissements de crédit cas de la cdg

7/28/2019 Consolidation en normes IFRS des établissements de crédit Cas de la CDG

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Co hîanjntn`j hi C « YEX · <kist ci pcus pitnt erùpi hoktnas qun eîjâri his ijtrîis hi

trîs`rirni coreifijt njhîpijhojtis his ijtrîis hi trîs`rirni vijojt houtris oktnas ù erùpi

hoktnas.

Cis prîknsn`js aùrjnis por NO[ ;1<

-Cnhijtnankotn`j hi cYEX í coquicci siro rottokbî uj oktna nfpcnqui uji port hi

lueifijt.

-Yji ijtntî k`jsnhâri hnaaîrijts aoktiurs. Cnhijtnankotn`j his ijtrîis hi trîs`rirni

njhîpijhojtis it h`jk cis ujntîs cis eîjîrojt s`pâri í portnr hi aoktiurs tics qui kiux îj`jkîs

kn-oprâs.

Nc soent hijtrîis hi trîs`rirni ixtirjis í c‒ijtriprnsi (ù fol`rntonrifijt ixtirjis).

Fìfi sn hi aont cis îcîfijts pr`hunts s`jt utncnsîs ij tùt ù portni ij njtirji, snc ixnsti uj

forkbî oktna pùr cis îcîfijts pr`hunts, coktna ù erùpi hoktnas pr`hunsojt kis îcîfijts

k`jstntuiro uji YEX. Ou k`jtronri, uji njtirhîpijhojki îk`j`fnqui « njtro YEX· pùrro

k`jhunri í rierùpir cis YEX.



@uohobn [ocfo 58

Ci hîkùpoei oppcnquî por co hnriktn`j pùr sunvri, k`jtrøcir, pnc`tir cis oktnvntîs hi cijtntî

ist uj îcîfijt í prijhri ij k`jsnhîrotn`j

- ]or Cneji hi pr`hunts, siktiur hoktnvntîs, nfpcojtotn`j, itk.

- ]or rîen`j, por foeosnj.

Hi fìfi h`nt ìtri prns ij k`jsnhîrotn`j ci jnviou ouquic cis hîknsn`js hokqunsntn`j/kissn`j

s`jt prnsis (hîkùpoei strotîenqui).

•

Ci e``hwncc ist oaaiktî oux YEX ù erùpis hYEX suskiptndcis hi dîjîanknir his syjirenis

hu rierùpifijt hijtriprnsis. Kis YEX s`jt rierùpîs lusquou jnviou ci pcus dos ouquic ci

e``hwncc ist sunvn í his anjs hi eistn`j njtirji it ji pùvojt ìtri supîrniur ou jnviou ritiju

pùr cnja`rfotn`j sikt`rnicci NO[ ?8 tojt hi prifnir qui hi sik`jh jnviou (siktiur hoktnvntî,

siktiur eîèropbnqui).

[nc jo pos îtî p`ssndci hoccùir uji portni hu e``hwncc í uji YEX qun dîjîankni pùrtojt hi sis

iaaits it qui c`j h`nt tistir kicci-kn, s`nt porki quicci k`jtnijt uj oktna hivojt ìtri

systîfotnquifijt tistî (njk`rp`ric í hurîi hi vni njhîanjni ji pùvojt ìtri tistî ns`cîfijt por

ixifpci) s`nt porki qunc ixnsti uj njhnkotiur quicci o pu pirhri hi co vociur, oc`rs <

CYEX ist tistîi b`rs e``hwncc < `j k`fpori co vociur jitti k`fptodci hi cYEX b`rs

e``hwncc ovik so vociur rikùvrodci sn uji hîprîknotn`j opporoêt, kicci-kn h`nt ìtri k`jstotîi.

CYEX ist ijsunti rierùpîi ovik houtris YEX lusquou jnviou `þ ci e``hwncc piut ij

tùt ù portni ìtri rons`jjodcifijt occùî (jnviou ouquic nc ist sunvn í his anjs hi systâfi

hnja`rfotn`j njtirji `j k`fpori oc`rs co vociur jitti k`fptodci hi ki rierùpifijt hYEX yk`fprns port hu e``hwncc occùîi, ovik co vociur rikùvrodci hi ki rierùpifijt hYEX sn uji

hîprîknotn`j opporoêt, kicci-kn h`nt ìtri k`jstotîi.

[n c`rs hu tist hi hîprîknotn`j huji YEX í coquicci uj e``hwncc o îtî oaaiktî, uj njhnki hi co

hîprîknotn`j huj oktna ou sinj hi cujntî k`jtijojt ci e``hwncc opporoêt (por ixifpci, co

k`jstototn`j huji pirti snejnankotnvi c`rs hi co rîocnsotn`j hu tist hi hîprîknotn`j í uj jnviou

supîrniur piut njhnquir quuj oktna prns ns`cîfijt sist hîprîknî), cijtntî rik`jsnhâri s`j ojocysi

his aoktiurs hi hîprîknotn`j ou jnviou his oktnas prns ns`cîfijt it ci kos îkbîojt, pr`kâhi í uj tist

hi hîprîknotn`j hi kit oktna.



@uohobn [ocfo 59

Cîvijtuicci pirti hi vociur ricotnvi í kit oktna ist oc`rs k`fptodncnsîi ovojt co rîocnsotn`j hu tist

hi jnviou supîrniur, Hi fìfi, nc piut y ov`nr uj njhnki huji hîprîknotn`j huji YEX ou sinj

huj erùpi hujntîs k`jtijojt ci e``hwncc, Hojs hi tics kos, cijtntî rik`jsnhâri s`j ojocysi his

aoktiurs hi hîprîknotn`j nhijtnanîs pùr kitti YEX it ci kos îkbîojt, tisti tùt hod`rh co

hîprîknotn`j hi kitti YEX it k`fptodncnsi cîvijtuicci pirti hi vociur ricotnvi í kitti ujntî ovojt

hi tistir co hîprîknotn`j hu erùpi hujntîs ouquic ci e``hwncc ist oaaiktî .

FON[ < sn NYEX (ù erùpi hYEX) ouquic `j occùi ci e``hwncc jist pos hîtijui í ?==% por

ci erùpi, ci e``hwncc h`nt ìtri olustî ixtro k`fptodci fijt, pùr riacîtir co port his fnj`rntonris

hojs ci e``hwncc. Kist co vociur jitti k`fptodci hi cYEX ouefijtîi hi co port his fnj`rntonris

hojs ci e``hwncc qun siro k`fporîi í co vociur rikùvrodci hi cYEX. Co pirti hi vociur îvijtuicci ji siro k`jstotîi quí boutiur hi co port ottrnduodci ou erùpi.

4.9.4.;. Hîtirfnjotn`j hu k`jtiju his YEX

CYEX njkcut tùs cis oktnas qun eîjârijt ù s`jt utncnsîs pùr eîjîrir cis acux hijtrîi hi

trîs`rirni.

CYEX ji h`nt pos tijnr k`fpti his hittis soua sn kis hittis ovonijt í ìtri ossufîis por ujokquîriur îvijtuic ij kos hi kissn`j hi cYEX.

Ci k`jtiju hi cYEX h`nt pirfittri uji poraonti b`fèîjîntî his pîrnfâtris « vociur jitti

k`fptodci hi cYEX· it «acux prîvnsn`jjics hi cYEX·.

Onjsn his oktnas b`rs ixpc`ntotn`j ji h`nvijt pos ìtri ritijus hojs ci k`jtiju hi cYEX.

CYEX h`nt tijnr k`fpti hi tùs cis îcîfijts prns ij k`jsnhîrotn`j hojs ci kockuc hi co vociur rikùvrodci. Onjsn sn cis acux hi trîs`rirni nhijtnanîs pùr hîtirfnjir co vociur hutncntî

k`jtnijjijt co vornotn`j hu DIT, co vociur jitti k`fptodci his îcîfijts k`rrisp`jhojts ou

dncoj ([t`kgs, Krîojkis it hittis aùrjnssiurs) hivro ìtri rottokbîi í cYEX, sn icci jist pos

sùstronti hu rîsuctot oktuocnsî his acux hi trîs`rirni auturs utncnsîs

4.9.4.8. Hoti hoaaiktotn`j hu E``hwncc oux ujntîs eîjîrotrnkis hi

trîs`rirni



@uohobn [ocfo 51

Ci E``hwncc ist oaaiktî oux YEX í co anj hi cixirknki ou kùrs huquic ci rierùpifijt

hijtriprnsi ist njtirviju. Kipijhojt, nc ist p`ssndci hi dîjîanknir huj hîcon hoaaiktotn`j

occojt lusquí co kcøturi hi cixirknki qun sunt kicun hi cokqunsntn`j.

?.?. Nhijtnankotn`j it hîanjntn`j hu erùpi

Cnhijtnankotn`j hu erùpi supp`si co hîanjntn`j his ijtntîs qun ci k`fp`sijt.

Ci pîrnfâtri hi k`js`cnhotn`j piut k`jjoêtri his vornotn`js huis í his ijtrîis-s`rtnis his

hnaaîrijtis ijtntîs k`fp`sojt ci erùpi, fons îeocifijt í his ixkcusn`js ij oppcnkotn`j hi

hnsp`sntn`js j`rfotnvis.

]ùr pirfittri hi kirjir ci pîrnfâtri, uji pr`kîhuri ist k`jåui it hnaausîi ou sirvnki ij

kborei hi co k`js`cnhotn`j, onjsn quoux hnaaîrijtis ijtntîs k`fp`sojt ci erùpi.

Cis îcîfijts issijtnics p`rtijt sur <

Cojocysi his tntris hi portnknpotn`j hîtijus í coktna hi co s`knîtî tìti hu

er upi 7

Co hîtirfnjotn`j his pùrkijtoeis hnjtîrìt it hi k`jtrøci 7

Co quocnankotn`j prîcnfnjonri hi kboqui portnknpotn`j hîtijui (ancnoci,

kìjtriprnsi, ijtriprnsi oss`knîi ù portnknpotn`j) 7

Co krîotn`j huji ankbi rîkopntucotnvi por ijtntîs.

Ci pîrnfâtri ist k`ffujnquî ci pcus tøt p`ssndci oanj hi pirfittri oux risp`jsodcis

k`fptodcis his ijtntîs hu erùpi hns`cir ou aur it í fisuri cis trojsoktn`js njtirjis hojs his

k`fptis spîknanquis.

Cis vornotn`js hi pîrnfâtri s`jt k`ffujnquîis hojs uj todciou syjtbîtnqui.



@uohobn [ocfo 55

?.4. Nhijtnankotn`j hi kboqui s`knîtî hu erùpi

]ùr kboqui s`knîtî hu erùpi, uji ankbi snejocîtnqui k`fp`rtojt uj kirtonj j`fdri

hîcîfijts ist îtodcni <

Nja`rfotn`js h`rhri eîjîroc

J`f it rons`j s`knoci

Ohrissi hu snâei s`knoc it prnjknpocis nfpcojtotn`js

Jufîr` it cniu hnffotrnkucotn`j ou rienstri hu k`ffirki

Jufîr` hnhijtnankotn`j anskoc

Iaaiktna f`yij

@reojneroffi hi co s`knîtî

Nja`rfotn`js lurnhnquis

F`jtojt j`fnjoc hu kopntoc s`knoc, onjsn qui co aroktn`j cndîrîi

Tîportntn`j hu kopntoc ovik vijtncotn`j his qu`tis port hîtijuis por ci erùpi it cis

tnirs

Tîportntn`j his hr`nts hi v`ti

Nja`rfotn`js anjojknâris it k`fptodcis

Kopntoux pr`pris ovojt rîsuctot

Tîsuctot Jit

]rnjknpoux oerîeots ( KO, TIR, KA… )

Tâecis anskocis spîknanquis



@uohobn [ocfo 52

Cîcod`rotn`j his îtots anjojknirs k`js`cnhîs ist aokncntîi por co fnsi ij pcoki huj pcoj

k`fptodci erùpi sùs a`rfot ]KIK . Ki pcoj k`fptodci pirfit oux s`knîtîs hu erùpi hi

hnsp`sir huj anc hnriktiur pùr cîtodcnssifijt hi ciurs k`fptis s`knoux, ki qun aokncnti

k`jsnhîrodcifijt cis ritrontifijts hb`fèîjînsotn`j it hborf`jnsotn`j.

Hi fìfi, cutncnsotn`j huji j`fijkcoturi stojhorh aokncnti coppcnkotn`j his prnjknpis

k`fptodcis it ki, por co krîotn`j huji todci k`fptodci hi rîaîrijki cnfntojt onjsn cis

p`ssndncntîs hirriur hnjtirprîtotn`j.

4.?. Co rîocnsotn`j huj todciou hi possoei

Oaanj hi poccnir co hnaankuctî hi ritijnr ci pcoj hi k`fptis erùpi kbiz cis ancnocis ricivojt

houtris siktiurs hoktnvntî ù sntuîis í cîtrojeir, uj todciou hi possoei ist fnsi ij pcoki.

Co rîocnsotn`j hi ki todciou pirfit hi trojsa`rfir onsîfijt uji docojki k`fptodci huji

ancnoci c`koci ù îtrojeâri ij uji docojki k`ja`rfi oux râecis erùpi eräki oux a`jktn`js hi

trn hu cènknic. Ci todciou hi possoei sirt issijtniccifijt í ossurir co k`jvirsn`j his k`fptis

s`knoux ou a`rfot ritiju por ci erùpi.

4.4. Ci pr`dcâfi his s`knîtîs îtrojeâris

Cixnstijki hi ancnocis îtrojeâris (Kofirùjonsi his ioux) ou sinj hu erùpi okkijtui

hovojtoei co k`fpcixntî hi co täkbi hi cixpirt k`fptodci c`rs hu hîrùcifijt hu pr`lit it hu

sirvnki ij kborei hi co k`js`cnhotn`j í c`kkosn`j hi kboqui orrìtî. Hojs ki sijs, nc ist

jîkissonri hi rifîhnir í kitti sntuotn`j ij hnsp`sojt huji k`jjonssojki suaansojti his râecis

it j`rfis k`fptodcis oppcnkodcis por co ancnoci ij quistn`j. Kitti k`jjonssojki aokncnti co

täkbi hi k`jvirsn`j his k`fptis s`knoux hi kitti ijtntî.

;.?. H`ssnir hi trovonc



@uohobn [ocfo 5>

Ci h`ssnir hi trovonc k`jstntui uj ùtnc njhnspijsodci pirfittojt í cixpirt k`fptodci

h`reojnsir co fnssn`j, pcojnanir it sunvri ci pr`kissus hi fnsi ij pcoki hi co k`js`cnhotn`j. Ci

k`jtiju hi ki h`ssnir sirt por oncciurs í îcod`rir ci fojuic his pr`kîhuris hi k`js`cnhotn`j.

Ci s`nj opp`rtî í so k`jstntutn`j aokncnti houtojt cîtodcnssifijt hi cojjixi k`js`cnhîi it

tùt portnkucnârifijt co portni p`rtojt sur cis prnjknpis k`fptodcis, fîtb`his hîvocuotn`j it

f`hocntîs hi k`js`cnhotn`j.

;.4. Kocijhrnir hi fnsi ij śuvri

C`reojnsotn`j hi co fnssn`j riqunirt cîcod`rotn`j huj kocijhrnir ij rispiktojt cis hîcons

anxîs hojs ci k`jtrot. Nc k`jvnijt h`jk horrìtir, ij k`jkirtotn`j ovik co hnriktn`j, uj

îkbîojknir hîcod`rotn`j his pr`kîhuris hi k`ccikti his nja`rfotn`js, hi ciur fnsi ij pcoki it

hi co rîocnsotn`j huji prifnâri k`js`cnhotn`j. Cnfpcnkotn`j hi co hnriktn`j it his hnaaîrijts

njtirvijojts hojs co hîanjntn`j hu kocijhrnir pirfit hi eorojtnr s`j rispikt por tùs.

Cis K@ k`ffnssonris oux k`fptis hu erùpi KHE sossurir`jt qui co s knîtî fâri it cis

ancnocis hnsp`sijt his f`yijs jîkissonris, tojt bufonjs qui fotîrnics, pùr rispiktir ci

kocijhrnir anxî ù rîp`jhri oux nja`rfotn`js it/ù h`kufijts hifojhîs p`rtojt j`toffijt

sur cis k`fptis s`knoux, co hîanjntn`j hu pîrnfâtri, co rif`jtîi his ritrontifijts it his

nja`rfotn`js p`rtojt sur cis `pîrotn`js njtro erùpi.

Cis ijliux s`jt issijtniccifijt<

- Co kopokntî his oppcnkotnas oktuics í aùrjnr tùti c„nja`rfotn`j riqunsi por ci jùviou

rîaîrijtnic7

- Co kopokntî hu systâfi h„nja`rfotn`j h„îv`cuir pùr eorojtnr co anodncntî it c„ixboustnvntî his

auturs trontifijts k`fptodcis it anjojknirs.

Nc k`jvnijt h`jk hîcod`rir uji ojocysi hu systâfi hnja`rfotn`js fns ij pcoki por ci erùpi.



@uohobn [ocfo 2=

Kitti ojocysi pirfit í cixpirt k`fptodci hîtuhnir co p`ssndncntî í co a`ns hi dîjîanknir his

systâfis hnja`rfotn`j hîlí fns ij pcoki por ci erùpi, it hi pr`p`sir cnjtîerotn`j hu

systâfi hi k`js`cnhotn`j stotutonri hojs ci systâfi hnja`rfotn`j hu erùpi.

]rîocodcifijt í kitti ojocysi, nc soent hi prîsijtir cis systâfis hnja`rfotn`j qun piuvijt

ìtri fns ij pcoki por ci erùpi poroccâcifijt ou systâfi hi k`js`cnhotn`j.

Kis systâfis hnja`rfotn`js s`jt kiux oyojt pùr `dliktna hi rîp`jhri í his dis`njs hi

eistn`j njtirji hu erùpi. [`jt ixkcus hi kis systâfis, cis pr`kîhuris onjsn qui cis systâfis

hnja rfotn`j fns ij pcoki í cîkbic`j his ancnocis it qun rîp`jhijt í his dis`njs hi eistn`j

pr`pris í kboqui ancnoci.

Cnjtîrìt hi cojocysi qun ist aonti por cixpirt k`fptodci, hi cixnstojt ij tirfi hi systâfis

hnja`rfotn`j erùpi trùvi so lustnankotn`j hojs ci aont qui co fnsi ij pcoki hu systâfi hi

k`js cnhotn j hojs ci erùpi k`jstntui uji `kkosn`j pùr ci hîvic ppifijt huj systâfi

ujnanî hnja`rfotn`j erùpi ([YNE) histnjî í rîp`jhri oux hnaaîrijts dis`njs hi

k`js`cnhotn`j stotutonri ù hi rip`rtnje erùpi.

Ij iaait, uj systâfi ujnanî hnja`rfotn`j erùpi ist huj erojh njtîrìt pùr cis rons`js

sunvojtis <

- Co fnsi ij pcoki hi [YNE pirfit ou erùpi hi hnsp`sir huji nja`rfotn`j rnkbi it

strukturîi sic`j hnaaîrijts krntâris utnci ou pnc`toei hu erùpi, í cnjstor his erùpis îtrojeirs7

- Co fnsi ij pcoki hi [YNE àari his p`ssndncntîs nfp`rtojtis ij fotnâri hi

roppr`kbifijt his nja`rfotn`js k`js`cnhîis ovik cis nja`rfotn`js hi eistn`j. Hi tics

roppr`kbifijts pirfittijt hofîcn`rir co quocntî hi cnja`rfotn`j anjojknâri k`js`cnhîi 7

-Icci pirfit îeocifijt ou erùpi hi rîocnsir his îk`j`fnis sur ci duheit tifps

k`jsokrî í co k`jkiptn`j his dosis hi h`jjîis stotutonri it kicci hi eistn`j hojs co fisuri `þ

uji siuci dosi hi h`jjîis siro hîanjni it fnsi ij pcoki hojs ci kohri huj

[YNE. His îk`j`fnis sur cis njvistnssifijts í aonri por ci erùpi pùr cokqunsntn`j his

ùtncs nja`rfotnquis piuvijt ìtri rîocnsîis punsqui ci erùpi piut fittri ij pcoki uj siuc

prènknic qun rîp`jhro í co a`ns oux dis`njs hi co k`js`cnhotn`j stotutonri kiux hi eistn`j.



@uohobn [ocfo 2?

4.?. ]ùrqu`n @rokci Bypîrn`j 0

o rifpcokî Tiacix (utncnsî pùr rîocnsir co k`js`cnhotn`j stotutonri) por uj prènknic

kopodci hi trontir cijsifdci hi s`j hojs uji hi

Ki prènknic jist outri qui @rokci - Bypirn`j. Ki prènknic o îtî kb`nsn kor nc k`rrisp`jh í co

sunti cènqui hi s`cutn`js oppcnkotnvis utncnsîis por co KHE. [is pr`kissus anjojknirs s`jt

poraontifijt fontrnsîs it njtîerîs pùr cis pr`lits ixnstojts it auturs hi co KHE (pcojjnje,

k`js`cnhotn`j stotutonri, pnc`toei `pîrotn`jjic, ùtncs hi ristntutn`j, njtîerotn`j his

H`jjîis).

Nc ist îeocifijt ciohir hojs ci h`fonji hi eistn`j hi co pira`rfojki hijtriprnsi ‒I]F.

BAF k`fpti pcus hi >== kcnijts í trovirs ci f`jhi, ijtri outris < ANOX,D`sb, Koj`j, Byott,

Hicc…

4.4 < Bypirn`j Anjojknoc Fojoeifijt < ]r`kissus hi k`js cnhotn`j stotutonri

Ci skbîfo sunvojt ritroki hi aoå`j snfpcnanîi ci pr`kissus hi k`js`cnhotn`j stotutonri por

BAF.



@uohobn [ocfo 24

4.;.BAF< Ohîquotn`j por ropp`rt oux dis`njs hi co KHE

Co pcotia`rfi BAF [> it s`j prî porofîtroei s`jt njhnaaîriffijt kopodcis hi rîocnsir his

k`js`cnhotn`js por pocnirs ù ij rätiou.

Co pcotia`rfi BAF [> pirfit hi trontir uj j`fdri ‒nccnfntî hi pcojs hi k`fptis eräki í s`j

`reojnsotn`j bnîrorkbnqui. Kis pcojs hi k`fptis soerâeijt joturiccifijt hojs ci pcoj hi

k`fpti erùpi ritiju pùr k`js`cnhir cis h`jjîis.

Co pcotia`rfi BAF [> it s`jt prî porofîtroei hnsp`sijt huji trijtonji hi acux

hîk`fp`sojt cis fùvifijts dncojknics ou pcus anj pirfittojt ijsunti uji ojocysi it uji

ouhntodncntî his acux trâs anji (XAX).



@uohobn [ocfo 2;

Co k`ccikti si aont hi fojnâri joturicci vno cis Uid A`rfs (îtots hi co cnossi hnsp`jndci vno ci

jit) fons piut îeocifijt si aonri sur Ixkic vno [fortvniw qun ist ci cnij jotna hi co pcotia`rfi

BAF [> virs Fnkr`sàt @aanki (Ixkic, U`rh, ]`wir ]`njt).

Hnaaîrijts typis hi toux ixnstis hojs ci porofîtroei stojhorh (X@, XF, XK, XB). [ic`j

cis râecis k`fptodcis it hi k`js`cnhotn`j NAT[ ij vneuiur, cis acux s`jt k`jvirtns ou toux

f`yij, ci acux hi kcøturi ou toux hi kcøturi it co sntuotn`j jitti ou toux bnst`rnqui

Cis îkorts hi k`jvirsn`j s`jt trontîs k`ffi hîkrnt hojs ci kobnir his kboreis hi co KHE.

Yji onhi ij cneji ist hnsp`jndci it okkissndci por co tùkbi A? í jnfp`rti quic f`fijt it

jnfp`rti quic ijhr`nt `þ c`j si sntui hojs ci prènknic.

Xùs cis îcîfijts s hi kborti eropbnqui s`jt ijtnârifijt pirs`jjocnsodcis

His cnijs bypirtixtis piuvijt ìtri fns hojs cis cnossis

Co a`jktn`j k`pnir/k`ccir it ixp`rt virs Ixkic s`jt tùt o aont p`ssndci hojs co pcotia`rfi

BAF [>.

Cis nfprissn`js piuvijt ìtri aontis í co v`cîi, ù hi fojnâri pcojnanîi (por ixifpci co junt)



@uohobn [ocfo 28

Ci For`k ist ijeoeî hojs uj pr`kissus hi f`hirjnsotn`j hi s`j poysoei îk`j`fnqui it

anjojknir. Ki pr`kissus jist, ij aont, pos uj kb`nx ù uji `ptn`j porfn houtris, kist uji

`dcneotn`j qun snfp`si hojs ci k`jtixti oktuic hi ec`docnsotn`j it hi cndri îkbojei his pr`hunts,

his sirvnkis it his kopntoux. Oussn, co k`js`cnhotn`j his k`fptis si dosi sur his tikbjnquis qun si

rijùviccijt it si hîvic`ppijt hojs cispoki it hojs ci tifps. Eräki í sis f`yijs, icci `dtnijt his

rîsuctots trâs hîtonccîs sur cijsifdci his k`fp`sojtis hi cijtriprnsi. Kist uj ùtnc njhnspijsodci

pùr co prnsi hi hîknsn`js ou jnviou his njstojkis hnrneiojtis it uj f`yij hnja`rfotn`j pùr cis

oktn`jjonris, spîkucotiurs it fìfi pùr cis socornîs hi cijtriprnsi.

Cis k`fptis k`js`cnhîs poccnijt ‛ ij corei portni ‛ cis cokujis it njsuaansojkis hnja rfotn`j qui

prîsijtijt cis k`fptis njhnvnhuics his ijtriprnsis a rfojt ci erùpi. Ij iaait, ncs pirfittijt hi

rîvîcir cis p`tijtnics îk`j`fnquis it anjojknirs rîics hu erùpi ij tojt quijtntî í port ijtnâri.

Houtri port, c„oh`ptn`j prèrissnvi por ci For`k hu rîaîrijtnic NAT[ rîsucti h„uj kb`nx

strotîenqui. Ci aont h„utncnsir uj rîaîrijtnic k`fptodci njticcnendci it k`fprîbijsndci por tùt ci

f`jhi ist uji korti nfp`rtojti hojs co k`fpîtntn`j pùr ottnrir c„njvistnssifijt.

]or oncciurs, uj rîaîrijtnic k`fptodci ujnqui aov`rnsiro c„b`fèîjîntî his nja`rfotn`js

anjojknâris. @j pùrro onjsn k`fporir `dliktnvifijt cis h`jjîis anjojknâris hi tùtis cis

ijtriprnsis í cîkbicci njtirjotn`joci.

Kipijhojt, sn co jîkissntî h„borf`jnsotn`j his j`rfis k`fptodcis njtirjotn`jocis it co cîentnfntî

his `reojnsfis j`rfocnsotiurs s`jt k`jtistîis, co k`fporons`j his fîtb`his h„îvocuotn`j his

oktnas, ou k`÷t bnst`rnqui ù ovik prnsi ij k`fpti hi co vociur, j„ist pos onsîi. Onjsn, c„oppcnkotn`j,

pùrtojt cnfntîi í ki lùr, hu prnjknpi hi lusti vociur krîi uji njqunîtuhi kirtonji ouprâs his

protnknijs qun rihùtijt outojt cis hnaankuctîs tikbjnquis it cis k`÷ts qu„ncs our`jt í surf`jtir

qu„ncs k`jtistijt s`j njtîrìt rîic.



@uohobn [ocfo 29



@uohobn [ocfo 21

CNO[KA (cNjtirjotn`joc Okkùjtnje [tojhorhs K`ffnttii Aùjhotn`j)<

Ci 4> lunj ?>5;, o îtî snejî í C`jhris por cis riprîsijtojts his prnjknpocis `reojnsotn`js

k`fptodcis hOustrocni, hu Kojoho, hi Arojki, hOccifoeji, hu Lop`j, hu Fixnqui, his

]oys-Dos, hi Erojhi Dritoeji, hNrcojhi it his Itots-Yjns, co kborti hi krîotn`j huj

`reojnsfi njtirjotn`joc, ci K`fntî his j`rfis k`fptodcis njtirjotn`jocis, cNjtirjotn`joc

Okkùjtnje [tojhorhs K`ffnttii (NO[K) oyojt pùr `dliktnas h„îcod`rir it hi pudcnir his

j`rfis k`fptodcis njtirjotn`jocis pùr co prîsijtotn`j his îtots anjojknirs onjsn qui hi

pr`fùv`nr ciur utncnsotn`j it ciur eîjîrocnsotn`j í c„îkbicci f`jhnoci. Ci a`jktn`jjifijt hi

cNO[K rip`sont lusquij fon 4=== sur uj Duriou k`fp`sî hi ?1 fifdris îcus it dîjîv`cis,

sur ?? socornîs pirfojijts it sur uj erojhs j`fdri hi pirs`jjocntîs dîjîv`cis trovonccojt

hojs hnvirs k`fntîs it erùpis hi trovonc. Ci 48 fon 4===, co rîa`rfi oh`ptîi (it fnsi ij

oppcnkotn`j ij ovrnc 4==?) o hnss`knî huji port cNO[KA it houtri port cNO[D (cNjtirjotn`joc

Okkùjtnje [tojhorhs Dòrhs). Ci eùvirjifijt hi cNO[KA njk`fdi oux Xrustiis it ou

K`jsinc (NO[D) it í tùt outri `reoji hnrneiojt pùvojt ìtri hîsnejî por cis Xrustiis ù ci

K`jsinc k`ja`rfîfijt oux hnsp`sntn`js his stotuts.

Cis Xrustiis (Ohfnjnstrotiurs) ù ci K`jsinc hi [urvinccojki

Ij ovrnc 4==?, cNO[K o fns ij pcoki uj k`fntî hi Xrustiis k`fp`sî hi pirs`jjocntîs hi bout

jnviou oyojt his a`jktn`js hi tùt prifnir roje hojs co pràissn`j k`fptodci, cis oaaonris it

cis outris utncnsotiurs his îtots anjojknirs. Cis trustiis s`jt ou j`fdri hi ?> kb`nsn por ci

k`fntî hi j`fnjotn`j. Kb`nsns pùr uj fojhot hi tr`ns ojs rijùvicodci uji siuci a`ns, cis

ohfnjnstrotiurs `jt prnjknpocifijt pùr røcis (ort. ?2 it 4= his stotuts) <

- k`cciktir his a`jhs pùr ci anjojkifijt his oktnvntîs hi cNO[KA 7



@uohobn [ocfo 22

CNjtirjotn`joc Anjojknoc Tip`rtnje Njtirpritotn`js K`ffnttii (NATNK)

CNATNK o prns co sunti ij 4==? hu [NK ([tojhnje Njtirpritotn`js K`ffnttii) krîîi ij ?>>5.

Kist uj k`fntî k`fp`sî hi hùzi fifdris, kboreîs hi rîp`jhri ropnhifijt oux pr`dcâfis

hnjtirprîtotn`j p`sîs por kirtonjis j`rfis. Cis hîknsn`js hu [NK/NATNK s`jt his rîp`jsis í

his quistn`js k`fptodcis suskiptndcis hi aonri c`dlit hi trontifijts hnvireijts ù

njokkiptodcis ij codsijki hnjstruktn`js aonsojt out`rntî.

Ci [tojhorh Ohvns`ry K`ffnttii ([OK)

K`fntî K`jsuctotna hi j`rfocnsotn`j, a`rfî hijvnr`j trijti fifdris j`ffîs por cis

trustiis it riprîsijtojt his `rnenjis it his k`fpîtijkis hnvirsnanîis. ]rîsnhî por ci prîsnhijt

hi cNO[D, ci [OK `rnijti cis trovoux hi cNO[D ij tirfis hi hîknsn`js it hi prn`rntîs. Nc lùi

oussn ci røci hnjtiraoki ijtri cNO[D huji port it cis j`rfocnsotiurs jotn`joux it outris

portnis njtîrissîis houtri port.

Aneîi hojs co prîaoki his NAT[, rîvnsîi ij 4==?, cîcod`rotn`j huji j`rfi njtirjotn`joci ist

sùfnsi í uji pr`kîhuri hîanjntnvi it ijkohrîi, njtntucîi ‒hui pr`kiss.

Co pr`kîhuri hîcod`rotn`j his j`rfis, ù ci hui pr`kiss, ist c`jeui it aont oppic í hi

j`fdriusis k`jsuctotn`js tojt ou jnviou hu [ok quou jnviou his `reojnsotn`js ij cnons`j

ovik cNO[D. Xùt hod`rh, cis riprîsijtojts ou k`jsinc, cis `reojnsotn`js fifdris, cis

fifdris hu erùpi k`jsuctotna, cis outris `reojnsotn`js it pirs`jjis pbysnquis s`jt

ijkùroeîs í prîsijtir hi jùvioux sulits pùvojt ìtri trontîis hojs cis j`rfis k`fptodcis

njtirjotn`jocis.

Yji a`ns qui ci k`jsinc o olùtî uj sulit í s`j prèroffi, nc îtodcnt uj erùpi hi trovonc pùr

îcod`rir uji hîkcorotn`j hi prnjknpi, uj ixp`sî s`jhoei, it ij hirjnir cniu uji j`rfi

k`fptodci njtirjotn`joci < NO[. Co prîporotn`j huji j`rfi NO[ ist ossurîi por uj k`fntî

hîtuhis spîknanquis, ci [tiirnje k`ffnttii, prîsnhî por uj fifdri hu Dòrh it oss`knojt ij

eîjîroc ijtri snx it bunt pirs`jjis (pràissn`jjics k`fptodcis, ijtriprnsis, ojocystis



@uohobn [ocfo >=

CNO[D o îcod`rî uj h`kufijt njtntucî ‒Arofiw`rg qun sirt hi kohri k`jkiptuic í cîcod`rotn`j

his j`rfis k`fptodcis njtirjotn`jocis. Nc k`jstntui uj vîrntodci anc k`jhuktiur ij stotuojt hâs

c`rnenji sur cis `dliktnas ossnejîs oux îtots anjojknirs, cis prnjknpis a`jhofijtoux k`ffujs í

cijsifdci hu rîaîrijtnic it ij pr`p`sojt his hîanjntn`js hi p`rtîi eîjîroci. O kit îeorh s`jt

hîanjnis cis j`tn`js sunvojtis < oktna, possna ixtirji, kopntoux pr`pris, pira`rfojki anjojknâri,

rivijus it kboreis. ^ s`jt îeocifijt hîvic`ppîis cis k`jhntn`js hi ciur k`fptodncnsotn`j it cis

prnjknpocis k`jvijtn`js hîvocuotn`j ritijuis por ci rîaîrijtnic NAT[. Ki kohri k`jkiptuic,

k`fpcîtî ij ki sijs por co j`rfi NO[ ? ricotnvi í co prîsijtotn`j his îtots anjojknirs, anei cis

erojhs prnjknpis hi prîsijtotn`j ù hîcod`rotn`j his k`fptis.

Ci kohri k`jkiptuic prîknsi qui cis îtots anjojknirs, pùr rîp`jhri í ciurs `dliktnas, h`nvijt

ìtri prîporîs sur co dosi hi hiux a`jhifijts <

[ic`j kitti dosi, cis iaaits his trojsoktn`js it outris îvâjifijts s`jt k`fptodncnsîs

quojh kis trojsoktn`js ù îvîjifijts si pr`hunsijt quicci qui s`nt co hoti hi ciurs

râecifijts < Cis kboreis it cis pr`hunts s`jt k`fptodncnsîs sur ciur ixirknki hi

jonssojki fìfi sncs sir`jt rîecîs c`rs huj ixirknki s`knoc uctîrniur.

Cis îtots anjojknirs h`nvijt ìtri îtodcns sic`j cbyp`tbâsi qui cijtriprnsi ist ij

sntuotn`j hi k`jtnjuntî hixpc`ntotn`j < cijtriprnsi prîv`nt hi pùrsunvri sis oktnvntîs

it jo pos cnjtijtn`j hi cis orrìtir ù hi cis rîhunri. Kipijhojt, co hnriktn`j piut

ijvnsoeir ci kos hi kissotn`j hoktnvntî ù hi cnqunhotn`j sn kico riprîsijti co siuci

s`cutn`j rîocnsti. Ij ùtri, c`rsqui co hnriktn`j prijh k`jsknijki hnjkirtntuhis

snejnankotnvis cnîis í his îvîjifijts ù í his k`jhntn`js portnkucnâris suskiptndcis hi

litir uj hùti hi co kopokntî hi cijtriprnsi í pùrsunvri s`j oktnvntî, iccis h`nvijt ìtri

njhnquîis. Oussn, quojh cis îtots anjojknirs ji s`jt pos îtodcns sur uji dosi hi

k`jtnjuntî hixpc`ntotn`j, kikn h`nt ìtri snejocî, onjsn qui co rons`j pùr coquicci

cijtriprnsi jist pos k`jsnhîrîi k`ffi îtojt ij sntuotn`j hi k`jtnjuntî hixpc`ntotn`j



@uohobn [ocfo >?

Cis koroktîrnstnquis quocntotnvis hîtirfnjijt cutncntî his nja`rfotn`js k`jtijuis hojs cis îtots

anjojknirs.

Cnjticcnendncntî <

Cis nja`rfotn`js prîsijtîis hojs cis îtots anjojknirs h`nvijt ìtri nffîhnotifijt

k`fprîbijsndcis por ciurs utncnsotiurs. Kipijhojt, cnja`rfotn`j ricotnvi í his sulits

k`fpcixis qun h`nt ìtri njkcusi hu aont hi so pirtnjijki, ji h`nt pos ìtri ixkcui ou siuc f`tna

quicci siront tr`p hnaanknci í k`fprijhri por kirtonjs utncnsotiurs.

Co pirtnjijki <

]ùr ìtri utnci, cnja`rfotn`j h`nt ìtri pirtnjijti pùr cis dis`njs hi prnsi hi hîknsn`js his

utncnsotiurs. Cnja`rfotn`j p`ssâhi co quocntî hi pirtnjijki c`rsquicci njacuijki cis hîknsn`jsîk`j`fnquis his utncnsotiurs ij cis onhijt í îvocuir his îvîjifijts possîs, prîsijts ù

auturis ù ij k`janrfojt ù k`rrneiojt ciurs îvocuotn`js possîis.

Cnfp`rtojki ricotnvi

Yji nja`rfotn`j ist k`jsnhîrîi k`ffi snejnankotnvi sn s`j `fnssn`j ù s`j ixoktntuhi piut

njacuijkir cis hîknsn`js îk`j`fnquis qui cis utncnsotiurs prijjijt sur co dosi his îtots

anjojknirs. Cnfp`rtojki ricotnvi pirfit h`jk hi sîciktn`jjir cis rudrnquis í aonri opporoêtri

hnriktifijt hojs cis îtots hi syjtbâsi it h`jt cnfp`rtojki piut oaaiktir cis îvocuotn`js it cis

hîknsn`js.

Co anodncntî

Cnja`rfotn`j p`ssâhi co quocntî hi anodncntî quojh icci ist ixifpti hirriurs it hi dnons

snejnankotnas, it qui cis utncnsotiurs piuvijt cun aonri k`janojki pùr prîsijtir uji nfoei anhâci

hi ki quicci ist kijsîi prîsijtir.



@uohobn [ocfo >4

Cnfoei anhâci

[ic`j co j`rfi NO[ ?, cis îtots anjojknirs h`nvijt prîsijtir uji nfoei anhâci hi co sntuotn`j

anjojknâri, hi co pira`rfojki anjojknâri it his acux hi trîs`rirni huji ijtriprnsi.

Coppcnkotn`j oppr`prnîi his j`rfis k`fptodcis njtirjotn`jocis, okk`fpoejîi hi co

prîsijtotn`j hnja`rfotn`js suppcîfijtonris c`rsqui kico ist jîkissonri, k`jhunt, hojs

quosnfijt tùtis cis knrk`jstojkis, í his îtots anjojknirs qun h`jjijt uji nfoei anhâci.

Kipijhojt, nc ist prîvu qui hojs cis kos ixkiptn`jjics co hnriktn`j huji ijtriprnsi punssi,

pùr rispiktir cnfoei anhâci, sîkortir his hnsp`sntn`js huji j`rfi ù huji njtirprîtotn`j

qun ji k`rrisp`jh pos oux `dliktnas his îtots anjojknirs h`jjîs hojs ci kohri k`jkiptuic.

Co prîîfnjijki hi co sudstojki sur co a`rfi

[n cnja`rfotn`j h`nt prîsijtir uji nfoei anhâci his trojsoktn`js it outris îvîjifijts quicci

vnsi í prîsijtir, nc ist jîkissonri qui trojsoktn`js it îvâjifijts s`nijt k`fptodncnsîs it

prîsijtîs k`ja`rfîfijt í ciur sudstojki it rîocntî îk`j`fnqui it j`j pos siucifijt sic`j

ciur a`rfi lurnhnqui.

O tntri hixifpci, prij`js ci kos huji `pîrotn`j hi krîhnt donc. Onjsn, sur ci pcoj lurnhnqui,

kitti `pîrotn`j riprîsijti uj k`jtrot hi c`kotn`j huj dnij f`dncnir ù nff`dncnir pùr uji

pîrn`hi hîtirfnjîi ovik uji `ptn`j hokbot í co anj hu k`jtrot. ]ijhojt tùti co hurîi hi

kicun-kn, ci doncciur risti pr`prnîtonri hu dnij.

@r, sur ci pcoj îk`j`fnqui it anjojknir, pùr ci prijiur hu dnij, ci krîhnt-donc kitti `pîrotn`j

hokqunsntn`j huj dnij f`dncnir ù nff`dncnir oss`rtn huji a`rfi hi anjojkifijt

spîknanqui.

Co jiutrocntî

]ùr ìtri anodci, cnja`rfotn`j k`jtijui hojs cis îtots anjojknirs h`nt ìtri jiutri, kist í hnri

sojs portn prns. Ij iaait, cis îtots anjojknirs ji s`jt pos jiutris sn, por co prîsijtotn`j hi

cnja`rfotn`j, ncs njacuijkijt cis prnsis hi hîknsn`js ù ci lueifijt oanj h`dtijnr uj rîsuctot

prîhîtirfnjî.



@uohobn [ocfo >;

Co pruhijki

Co pruhijki ist co prnsi ij k`fpti huj kirtonj hierî hi prîkoutn`j hojs cixirknki his

lueifijts jîkissonris pùr prîporir cis istnfotn`js hojs his k`jhntn`js hnjkirtntuhi, pùr

aonri ij s`rti qui cis oktnas ù cis pr`hunts ji s`nijt pos surîvocuîs it qui ci possnas ù cis

kboreis ji s`nijt pos sùs-îvocuîs.

Cnja`rfotn`j k`jtijui hojs cis îtots anjojknirs h`nt ìtri ixboustnvi outojt qui ci pirfittijt

ci sùkn hi cnfp`rtojki ricotnvi it kicun hu k`÷t. Ij iaait, uji `fnssn`j piut rijhri

cnja`rfotn`j aoussi ù tr`fpiusi it ij k`jsîquijki, j`j anodci it njsuaansoffijt pirtnjijti.

Oanj hi pirfittri oux ciktiurs his îtots anjojknirs hîtodcnr his k`fporons`js hojs ci tifps,

it hojs cispoki, ki qun snejnani qui cis utncnsotiurs h`nvijt ìtri ij fisuri hi k`jar`jtir cis

îtots anjojknirs hi cijtriprnsi it í kiux hijtriprnsis sifdcodcis oanj hîvocuir hi aoå`j

ricotnvi ciurs sntuotn`js anjojknâris, cis nja`rfotn`js kbnaarîis ou tntri hi co pîrn`hi îkùcîi,

h`nvijt h`jjir cniu í cnjhnkotn`j hu kbnaari k`rrisp`jhojt hi co pîrn`hi prîkîhijti, it ki sùsrîsirvi his ixkiptn`js prîvuis por cis j`rfis.

]or oncciurs, c`rsqui cijtriprnsi f`hnani co prîsijtotn`j ù co kcossnankotn`j hîcîfijts hojs

cis îtots anjojknirs, icci h`nt rikcossir cis f`jtojts k`fporotnas k`rrisp`jhojts it njhnquir ci

f`jtojt, co joturi it co rons`j hi tùt rikcossifijt, oanj hossurir co k`fporodncntî ovik

cixirknki. Ci rispikt hi kis koroktîrnstnquis quocntotnvis ixnei qui cijtriprnsi rispikti his

k`jtronjtis. Hod`rh, co ropnhntî, kor his hîcons ixkissnas hojs co aùrjnturi hi cnja`rfotn`j

piuvijt junri í so pirtnjijki, fons ouefijtijt so anodncntî. Cnja`rfotn`j piut pirhri so

pirtnjijki sn icci ist aùrjni ovik uj ritorh njhu. Ijsunti, ci ropp`rt hu k`÷t í covojtoei.

Ij iaait, cis ovojtoeis hîkùcojt hi cnja`rfotn`j h`nvijt ixkîhir cis k`÷ts cnîs í so

aùrjnturi. Ki pr`kissus ist uji oaaonri hi lueifijt fons qun ist jîojf`njs hnaanknci í fittri

ij oppcnkotn`j. It ijanj, cîquncndri ijtri cis koroktîrnstnquis quocntotnvis, kor ci dut ist hi

porvijnr í uj îquncndri ijtri kis koroktîrnstnquis oanj hi rîocnsir c`dliktna his îtots anjojknirs.



@uohobn [ocfo >8



@uohobn [ocfo >9



@uohobn [ocfo >1

- - ?==,== ?==,==

- I_YNX^ 8=,59 8=,58

- I_YNX^ ;=,== ;=,==

EC@DOC - ?==,== 19,==

- I_YNX^ 84,21 84,=1

EC@DOC - ?==,== >>,=5

- I_YNX^ 82,>= 82,>=

EC@DOC - ?==,== ?==,==

- I_YNX^ 4=,2; 4=,2;

- I_YNX^ 89,== 89,==

EC@DOC - ?==,== 59,11

EC@DOC - ?==,== >>,21

EC@DOC - ?==,== 5?,25

- I_YNX^ 8=,14 8=,1=

EC@DOC - ?==,== ;5,=;

EC@DOC - ?==,== >8,8?

EC@DOC - ?==,== 15,>2

EC@DOC - ?==,== 24,?1

- I_YNX^ 98,25 98,25

EC@DOC - ?==,== ?==,==

- I_YNX^ 4=,== 4=,==

EC@DOC - ?==,== ?==,==

- I_YNX^ 4=,81 4=,84

- I_YNX^ ;=,25 ;=,25

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@uohobn [ocfo >2



@uohobn [ocfo >>



@uohobn [ocfo ?==

consolidation en normes ifrs des établissements de crédit cas de la cdg

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