M_CLIENRE : Opérations avec la clientèle résidente

Operations with resident clients data (the M_CLIENRE table) lists operations with clients, excluding related receivables and payables, which are recorded in categories 2, 4 and 5. Clients include financial clients on the one hand, and non-financial clients (money market funds, financial clients excluding money market funds, interbank clearing houses, holding companies of non-financial companies, French special purpose vehicle, French securitised mutual funds and securitization companies) on the other hand. As an exception, doubtful receivables lines are served including related receivables. The RUBA taxonomy covers regulatory, financial, and statistical reporting requirements applicable to banking and similar institutions. This taxonomy provides an XBRL representation of reporting data and adopts the same architecture as the EBA and EIOPA taxonomies. The RUBA taxonomy (formerly SURFI) will come into effect on January 31, 2022.