刚果民主共和国：技术援助报告法定特别银行处置制度的实施

DEMOCRATIC REPUBLIC OF Operationalization of theStatutorySpecial October2025 Prepared ByDavid Blache (IMF Lead),ThibaultGodbillon (IMF External Expert) Monetary and Capital Markets The contents of this document constitute technical advice provided by the staff of the InternationalMonetary Fund to the Central Bank of the Congo (the "CD recipient") in response to their request fortechnical assistance. Unless the CD recipient specifically objects to such disclosure, this document (inwhole or in part) or summaries thereof may be disclosed by the IMF to the IMF Executive Director for TheDRC, to other IMF Executive Directors and members of their staff, as well as to other agencies or The analysis and policy considerations expressed in this publication are those of the IMF’s Monetary and International Monetary Fund, IMF PublicationsP.O. Box 92780, Washington, DC 20090, U.S.A.T. +(1) 202.623.7430 • F. +(1) 202.623.7201publications@IMF.orgIMF.org/pubs Contents Glossary___________________________________________________________________________4 Preface____________________________________________________________________________5Executive Summary_________________________________________________________________6 Introduction: Context, Financial Sector, Financial Safety Net______________________________10 I. Operationalization of the Statutory Special Resolution Regime___________________________11 A. Two Priority Resolution Tools: Partial Sale and Bridge Institution_____________________11B. Resolution Funding Mechanism_______________________________________________15C. Liquidity in Resolution_______________________________________________________17D. Power of Liquidation________________________________________________________17 II. Establishment of the Resolution Function and of its Procedures_________________________19 A. Establishment of the Resolution Function and Coordination between Resolution andSupervision_________________________________________________________________19B. Coordination at Domestic Level (Financial Stability Committee)______________________20C. Resolution Manual__________________________________________________________20 III. Drafting of Individual Resolution Plans______________________________________________23 A. Resolution Plan Template based on Best Practices________________________________23B. Resolvability Assessment and Removal of Impediments to Resolvability_______________25C. Reporting and Regulatory Requirements to Support Resolution Planning_______________26D. Cross-border Resolution Planning (Subsidiaries in the DRC)________________________27 Boxes 1. Using Transfer Powers to Achieve Orderly Resolution of Failed Banks.................................................112. Valuations in Resolution..........................................................................................................................143. “Special credits” in Article 20 of the Law on the BCC.............................................................................16 Table 1. Key recommendations..............................................................................................................................9 Appendices I. Structure of a Resolution Plan for a Systemic Domestic Bank...............................................................29II. Template For Bridge Bank Transfer Decision........................................................................................31III. Decision Tree for Resolution Measures................................................................................................34IV. Coordination of Actions Supervision–Resolution................................................................................35 Glossary AFCAFRITAC CentralBCCCentral Bank of theCongoBRRDDARDRC2014 European Union Bank Recovery and Resolution DirectiveDirectorate forLicensing and Regulation, BCCDemocratic Republic oftheCongoDSFDirectorate for FinancialStability,BCCDISDSIFDeposit Insurance SystemDirectorateforSupervisionof Financial Institutions,BCCELAFGDFSBFSCEmergency Liquidity AssistanceDeposit Insurance FundFinancial StabilityBoardFinancial StabilityCommittee (in the DRC)IMFInternational Monetary FundKAsKey Attributes of Effective Resolution Regimes for Financial InstitutionsLEGLegal Department, IMFMCMMonetary and Capital Markets Department, IMFNCWOOHADASRR“No creditor worse off than in liquidation”—difference in treatment of shareholders andcreditors between resolution and liquidationOrganization for the Harmonization of Business Law in AfricaSpecial Resolution Regime Preface In accordance with the technical assistance work plan developed by the Monetary and Capital MarketsDepartment (MCM)of the International Monetary Fund (IMF)in agreement with the Central Bank ofCongo (BCC) following the Financial Sector StabilityReview(FSSR) mission conducted by MCM in 2022,an MCM technical assistance mission worked with the BCC's Financial Stability Directorate