Consolidated Supervision Maturity · COBAC Group Supervision Regulation
Consolidated oversight of your banking group, measured theme by theme and turned into an action plan.
10 themes, a 5-level scale. And the action that moves each level to the next.
The framework’s 10 themes, already written from L1 to L5. One company, one business unit, or 300 at once.
Consolidated Supervision Maturity · COBAC Group Supervision Regulation
10 themes, 5-level scale.
Nordhavn Industries
53 / 100
They measure their maturity with Datamensio
An example
This could be your situation.
Take one company as an example: three sites, three spreadsheets, no shared answer.
Nobody can consolidate.
Nordhavn Industries, 2,400 people in Hamburg, Lyon and Porto. A client asks where the group stands. Each site answers in its own spreadsheet, with its own scales.
Three weeks, a single base.
One COBAC Regulation on the consolidated supervision of CEMAC banking groups assessment launched across all three sites at once, from the managers’ interview notes. The framework was already written, its 10 themes and levels L1 to L5 too.
Two costs avoided before being committed.
A score of 53 out of 100, with the gap concentrated on three themes. The AI companion spotted that two actions duplicated those of another audit. The committee report took one sentence to request.
What it saved them
- 3sites measured on the same base, instead of three questionnaires to reconcile
- 2duplicate actions caught before the spend
- 1committee report, with no manual rework
These figures are an example. They could be yours.
The standard imposes processes. Datamensio says where you stand.
01
The framework is already written
Themes, questions and levels L1 to L5, all written. You do not start from an empty spreadsheet.
02
The score lands the same day
Online, by self-assessment link or in interview. Theme by theme, comparable over time.
03
The gap becomes a costed plan
Every step up carries its action. The AI prioritises on expected effect, not on the order of the standard.
04
Progress can be demonstrated
Campaign after campaign, against your target and against your own past. That is what your board asks for.
The maturity scale
One level, the next, and the action that links the two.
This mechanism, one level, the level above, and the action linking the two, is what turns a finding into a trajectory.
Is the prudential consolidation scope defined, documented and kept up to date?
- N1
No distinct prudential scope. The group uses the accounting scope, with no analysis of which entities should be included or excluded on a prudential basis.
- N2
A prudential scope exists, set during an earlier exercise. It is not reviewed systematically and differences from the accounting scope are not explained.
- N3
The scope is documented entity by entity, with the reason for inclusion or exclusion and the consolidation method used. It is reviewed at each closing.
- N4
The review is formalised, validated by an identified committee, and any equity acquisition triggers a prior analysis of its prudential treatment before completion.
- N5
The scope is built into the consolidation information system, differences from the accounting scope are produced automatically, and the history of revisions is kept and audited.
Action to move from level 2 to level 3
Build a record for each group entity (reason for prudential inclusion or exclusion, ownership stake, consolidation method), have it signed off by the finance department and include it in the quarterly closing file.
« With Datamensio, we meet our objectives far more efficiently. The ERDF inspection services and our supervising ministry particularly appreciated an approach that gives them reliable data. »
Director, CCI 94CCI Île-de-France
« We believe this is the most suitable solution to scale our transformation project and measure impact according to our needs. »
Maja SucekChief Operating Officer, Interreg Danube
Rarely on its own
Frameworks combine. Put several together to cover your business, or have the AI write yours.
Take your first measurementon COBAC.
What this framework covers
Supervision on a consolidated basis extends prudential assessment from the legal entity to the group. In the CEMAC area, COBAC requires the parent company, whether a credit institution or a financial holding company, to define a prudential consolidation scope, produce consolidated financial and prudential statements, meet own funds, solvency, risk concentration and liquidity standards at group level, and roll out consistent internal control and risk management across all subsidiaries, including those established outside the Community. Supplementary oversight of financial conglomerates follows the same logic.
In practice, the difficulty is not knowing the requirement, it is holding it together across several countries and several business lines. Does the prudential scope actually match the accounting scope, and who decides on minority stakes or non financial entities? Do subsidiaries apply the same definitions of non performing loans, related counterparties and eligible own funds, or does each one follow its local supervisor’s definitions? Do subsidiary reports arrive in time to feed the consolidated reporting, or does the parent company spend its time reworking inconsistent files?
One confusion comes up often: accounting consolidation and prudential consolidation do not overlap. The former follows the applicable accounting framework, the latter follows a risk coverage logic, with its own rules for treating equity stakes, its own own funds deductions and its own scope. Another frequently underestimated point is cooperation with host country supervisors and information exchange between authorities, which requires the ability to produce reliable, dated group data, not just a good faith aggregation.
An on site or off site inspection concludes with compliance or a gap. The maturity assessment asks a different question: what level of control does each component of the consolidated framework sit at, and what concrete action moves it to the next level. It also allows subsidiaries to be compared against each other on the same grid, measures the gap between the parent company and the most recently acquired entities, and tracks progress from one exercise to the next.
In Datamensio, the framework is ready to use and remains yours. The AI adjusts themes, questions and levels to your group’s structure, or builds a variant from your own internal procedures and instructions. On multi subsidiary audits, it groups gaps into a prioritised roadmap rather than a list of findings per entity.
Reference standard: COBAC Regulation on the consolidated supervision of CEMAC banking groups
The themes assessed
Prudential consolidation scope
Identification of the parent company and included entities, treatment of minority stakes and non financial entities, documented differences from the accounting scope, updates on acquisitions and disposals.
Group governance
Role of the parent company’s governing body, coordination with subsidiary boards, specialised committees, group policies binding on entities, delegation arrangements.
Consolidated own funds
Eligibility of instruments at group level, prudential deductions and restatements, minority interests, consistency between solo and consolidated own funds.
Group prudential ratios
Solvency, risk concentration and large exposures, liquidity, fixed asset coverage, tracking of breaches and remediation plans.
Group wide internal control
Rollout of ongoing and periodic control arrangements in subsidiaries, independence of control functions, coverage of recently acquired entities, follow up of recommendations.
Consolidated risk management
Common definitions and methods for measuring credit, liquidity and operational risk, aggregation of exposures, related counterparties viewed at group level, risk appetite framework.
Information systems and data reporting
Subsidiary data collection chain, formats and timetables, consistency checks, traceability of restatements, production deadlines for consolidated statements.
Intragroup transactions
Mapping of internal exposures and flows, market terms, concentration between entities, eliminations and monitoring of fund transfers.
Prudential reporting and relationship with COBAC
Production of the expected consolidated statements, meeting deadlines, quality of explanations provided, follow up of Banking Commission directives and recommendations.
Cooperation with host supervisors
Information exchange on foreign subsidiaries, responses to local authorities’ requests, reconciling diverging requirements, documentation of contacts.
A short version of the framework is available for the online self-assessment.
Frequently asked questions
Does this assessment amount to COBAC approval or validation?
No. Datamensio measures the maturity of your framework and prepares your discussions with the Banking Commission. Only COBAC assesses your group’s compliance and issues the resulting decisions.
How does this differ from a prudential inspection?
An inspection checks compliance with requirements and concludes with compliance or a gap. The assessment places each component of the consolidated framework on a progressive scale and points to the action that moves it up a level. One validates, the other builds the trajectory.
How long does the assessment take?
The short version can be completed in a single working session. The full version involves several contributors, consolidation, risk, compliance, internal audit, and takes one to two weeks, most of the time going into gathering information from subsidiaries.
Can each subsidiary be assessed separately?
Yes. The same framework is deployed across several entities, with a score per subsidiary and a benchmark between business units. A cross group roadmap then consolidates common gaps into group level actions, without duplicating work.
Can the framework be adapted to our group’s structure?
Yes. You can change the questions, levels and themes, or add ones suited to your activities, microfinance, insurance or payment services. The AI can also build a variant from your internal procedures.
How are subsidiaries located outside CEMAC handled?
They fall within the scope of the assessment as soon as they are subject to consolidated supervision. One theme deals specifically with cooperation with host supervisors and with reconciling local requirements with COBAC’s.
Where is the data hosted?
In France, at OVH, with backup at Scaleway. No transfer outside the European Union. The AI models used can be selected, including from European solutions.