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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to OCR text and compared cell by cell with the page image; read from the page image) (17 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

La Régionale Bank

LA RÉGIONALE · Bourse des Valeurs Mobilières de l'Afrique Centrale · Company statements

On this page
Company details
Legal name
La Régionale Bank S.A.
Listing
LA RÉGIONALE on the Bourse des Valeurs Mobilières de l'Afrique Centrale, active · ISIN CM0000010041 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2023 · audited financial statements, signed / final · source

Read with these figures

  • Qualified audit opinion. FY2023: Basis: III. Anomalies et observations sur les comptes (customer credits, treasury suspense accounts, mandatory reserve, suppliers, charges) (PDF p2-p4). Details below.
Full wording and sources

  • Auditor's report, year to 2023-12-31: qualified opinion ('except for')

    The auditor gives a qualified ('except for') opinion: apart from the matters it names, the statements are presented fairly. Figures are shown as printed; those affected by the named matters may be misstated. III. Anomalies et observations sur les comptes (uncorrected): (i) customer credits: old ATM-rejection suspense items transferred to a 'client de passage' account (FCFA 15 131 250) and that account used for third-party debit operations (FCFA 48 560 463 since November 2022, plus FCFA 7 500 000 and 125 000) without settlement; (ii) treasury: old debit suspense items from bank reconciliations moved to accounts 46 with a balance above FCFA 642 million, not cleared; (iii) the mandatory reserve on customer deposits was not constituted at 31 December 2023; (iv) supplier transactions booked in customer account 38 instead of account 40, contrary to the PCEC; (v) consultant fees of FCFA 15 000 000 (AVC-CAM) without renewed contract, service orders or reports, with a risk of tax reassessment as distributed profits (PDF p2-p4).

    Source: REGIONALE BANK S.A. - Etats Financiers 2023 (with the Rapport des commissaires aux comptes sur les comptes clos au 31.12.2023), p1 (dated 2024-06-19)

  • PRODUITS D'EXPLOITATION BANCAIRES

    XAF 6.46 billion

    6,457,305,917 XAF units · p11

    +0.9% vs 2022

    Bank: the income statement's top line is 'PRODUITS D'EXPLOITATION BANCAIRES'; banks do not report revenue.

  • PRODUIT NET BANCAIRE

    XAF 5.92 billion

    5,915,919,627 XAF units · p11

    −0.5% vs 2022

    'PRODUIT NET BANCAIRE' as printed (the bank's total operating income measure).

  • RESULTAT COURANT

    XAF 1.20 billion

    1,201,120,862 XAF units · p11

    −42.9% vs 2022

    'RESULTAT COURANT' as printed.

  • Profit for the year

    XAF 814 million

    814,020,480 XAF units · p11

    −33.3% vs 2022

    'RESULTAT NET DE L'EXERCICE' as printed.

  • Total assets

    XAF 45.7 billion

    45,682,771,845 XAF units · p8

    +14.2% vs 2022

    'TOTAL DU BILAN ACTIF' as printed.

  • Customer deposits

    XAF 26.7 billion

    26,654,346,591 XAF units · p9

    +21.1% vs 2022

    'DEPOTS DE LA CLIENTELE' as printed.

Large amounts are rounded for reading (XAF million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in XAF units unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2023 — audited financial statements, signed / final; reported for the year · source
  • FY2022 — audited financial statements, signed / final; comparative in the FY2023 filing · source

Income statement

Income statement, XAF units. Columns: FY2023 — audited financial statements (signed / final), as reported for the year; FY2022 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2023.
Line (as printed) FY2023Audited financial statementsreported for the yearFY2022Audited financial statementscomparative in FY2023 filing
Intérêts perçus 3,562,082,180 4,305,396,250
Commissions perçues 2,895,223,737 2,096,762,409
PRODUITS D'EXPLOITATION BANCAIRES1 6,457,305,917 6,402,158,659
Intérêts payés (498,741,446) (410,246,404)
Commissions bancaires payés (42,644,844) (48,000,240)
CHARGES SUR OPERATIONS BANCAIRES2 (541,386,290) (458,246,644)
PRODUIT NET BANCAIRE3 5,915,919,627 5,943,912,015
Charges et produits d'exploitation4 (2,126,634,016) (1,699,343,684)
PRODUIT GLOBAL D'EXPLOITATION5 3,789,285,611 4,244,568,331
Charges du personnel (1,527,437,524) (1,502,179,533)
Impôts et taxes6 (75,477,647) (69,538,887)
Amortissements7 (363,199,185) 302,768,391
RESULTAT BRUT D'EXPLOITATION8 1,823,171,255 2,370,081,520
Provisions9 (622,050,393) (266,639,868)
RESULTAT COURANT10 1,201,120,862 2,103,441,652
RESULTAT EXCEPTIONNEL11 (52,440,444) (261,438,723)
RESULTAT NET AVANT IMPOTS 1,148,680,418 1,842,002,929
IMPOTS SUR LE RESULTAT (334,659,938) (620,885,060)
RESULTAT NET DE L'EXERCICE 814,020,480 1,221,117,869
Notes and alternative reported figures (11)
  1. “PRODUITS D'EXPLOITATION BANCAIRES” is an issuer-specific line, not mapped to a shared definition: Note 15: interest and commissions received.
  2. “CHARGES SUR OPERATIONS BANCAIRES” is an issuer-specific line, not mapped to a shared definition: Note 16: interest and bank commissions paid.
  3. “PRODUIT NET BANCAIRE”: mapping to a shared definition is uncertain. Printed 'Produit net bancaire' (net banking income): interest and commissions received less paid.
  4. “Charges et produits d'exploitation” is an issuer-specific line, not mapped to a shared definition: Note 17: supplies, transport, other services, technical assistance, other operating charges net of ancillary income.
  5. “PRODUIT GLOBAL D'EXPLOITATION” is an issuer-specific line, not mapped to a shared definition: Printed subtotal: produit net bancaire less note 17 charges.
  6. “Impôts et taxes” is an issuer-specific line, not mapped to a shared definition: Taxes other than income tax.
  7. “Amortissements” is an issuer-specific line, not mapped to a shared definition: Depreciation and amortisation charge.
  8. “RESULTAT BRUT D'EXPLOITATION” is an issuer-specific line, not mapped to a shared definition: Printed subtotal.
  9. “Provisions” is an issuer-specific line, not mapped to a shared definition: Note 18: provisions charged less provisions and depreciation written back.
  10. “RESULTAT COURANT”: mapping to a shared definition is uncertain. Printed 'Résultat courant': result before exceptional items and income tax.
  11. “RESULTAT EXCEPTIONNEL” is an issuer-specific line, not mapped to a shared definition: Note 19: exceptional income less exceptional losses.

Balance sheet

Balance sheet, XAF units. Columns: FY2023 — audited financial statements (signed / final), as reported for the year; FY2022 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2023.
Line (as printed) FY2023Audited financial statementsreported for the yearFY2022Audited financial statementscomparative in FY2023 filing
VALEURS IMMOBILISEES1 3,901,407,590 3,431,339,541
CREDITS A LA CLIENTELE 23,833,305,603 20,250,724,283
DEBITEURS DIVERS2 830,843,752 357,043,318
TRESORERIE ET INTERBANCAIRES3 17,117,214,900 15,966,755,927
TOTAL DU BILAN ACTIF 45,682,771,845 40,005,863,069
CAPITAL SOCIAL 10,125,360,000 10,125,360,000
RESERVES LEGALES4 335,151,907 213,040,121
RESERVES FACULTATIVES5 502,482,594 319,314,913
REPORT A NOUVEAU6 1,515,697,129 1,594,050,912
BENEFICE NET EN ATTENTE D'APPROB7 814,020,480 1,221,117,869
CAPITAL ET RESERVES 13,292,712,110 13,472,883,815
PROVISION PR RISQUES ET CHARGES8 966,670,791 602,828,327
FONDS DE FINANCEMENT & DE GARANTIE9 720,958,674 484,892,780
CAPITAUX PERMANENTS10 14,980,341,575 14,560,604,922
DEPOTS DE LA CLIENTELE 26,654,346,591 22,005,358,115
OPERATIONS DIVERSES11 2,965,456,955 2,169,695,359
TRESORERIE ET INTERBANCAIRES 1,082,626,724 1,270,204,673
TOTAL BILAN PASSIF 45,682,771,845 40,005,863,069
Notes and alternative reported figures (11)
  1. “VALEURS IMMOBILISEES”: mapping to a shared definition is uncertain. Printed 'Valeurs immobilisées' (net): intangible and tangible fixed assets, work in progress, deposits and participations. OCR splits the label from its amounts; read on the render.
  2. “DEBITEURS DIVERS”: mapping to a shared definition is uncertain. Printed 'Débiteurs divers' (note 7): cheques for collection, staff and supplier advances, state, sundry debtors, accruals and non-performing receivables (net).
  3. “TRESORERIE ET INTERBANCAIRES” is an issuer-specific line, not mapped to a shared definition: Note 8: titres, prêts aux correspondants, BEAC, comptes à vue des correspondants, caisses, créances en souffrance correspondants.
  4. “RESERVES LEGALES” is an issuer-specific line, not mapped to a shared definition: Legal reserves.
  5. “RESERVES FACULTATIVES” is an issuer-specific line, not mapped to a shared definition: Optional reserves.
  6. “REPORT A NOUVEAU” is an issuer-specific line, not mapped to a shared definition: Retained earnings brought forward.
  7. “BENEFICE NET EN ATTENTE D'APPROB” is an issuer-specific line, not mapped to a shared definition: The year's net profit within equity, pending approval.
  8. “PROVISION PR RISQUES ET CHARGES”: mapping to a shared definition is uncertain. Provisions for risks and charges, including the provision for general banking risks (2023: 219 963 792).
  9. “FONDS DE FINANCEMENT & DE GARANTIE” is an issuer-specific line, not mapped to a shared definition: Financing and guarantee funds within capitaux permanents.
  10. “CAPITAUX PERMANENTS” is an issuer-specific line, not mapped to a shared definition: Note 9: printed subtotal of equity, provisions for risks and charges and the funds.
  11. “OPERATIONS DIVERSES”: mapping to a shared definition is uncertain. Printed 'Opérations diverses' (note 11): suppliers, cheques, state, sundry creditors and accruals. OCR misreads the note reference; read on the render.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

No dividend statement or amount collected.

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • REGIONALE BANK S.A. - Etats Financiers 2023 (with the Rapport des commissaires aux comptes sur les comptes clos au 31.12.2023)

    Year ended 31 December 2023 · Audited financial statements · signed / final

    Audit: Cabinet Okalla Ahanda & Associés and Essimi Ngono Paul (Cabinet EFAC), co-commissaires aux comptes, qualified opinion · signed

    Auditor's sign-off: Jean Pierre Okalla Ahanda, Associé (Cabinet Okalla Ahanda & Associés); Essimi Ngono Paul, Associé Gérant (Cabinet EFAC)

    Final status: Rapport des commissaires aux comptes à l'Assemblée Générale des actionnaires on the comptes annuels for the year ended 31 December 2023 (PDF pp1-7): QUALIFIED ('sous réserve de la correction des anomalies décrites au paragraphe III'), 'Fait à Yaoundé, le 19 juin 2024', hand-signed with stamps by Jean Pierre Okalla Ahanda (Cabinet Okalla Ahanda & Associés) and Essimi Ngono Paul (Cabinet EFAC) (p7, page image). The report states the accounts were arrêtés by the Conseil d'Administration on 04 juin 2024 (p6). The statement pages carry a handwritten initial (pp8-9, 11) but no printed approval block.

    Document date
    19 Jun 2024
    Auditor's report
    19 Jun 2024
    Board approval
    4 Jun 2024
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023, FY2022
    Basis
    company statements · XAF units (printed “FCFA”)
    • The opinion paragraph is headed '1. OPINION' (no 'avec réserve' in the heading); its wording is 'A notre avis, sous réserve de la correction des anomalies décrites au paragraphe «III. Anomalies et observations sur les comptes», les comptes annuels sont ... réguliers, sincères et donnent une image fidèle' (p1), recorded as qualified.
    • III. Anomalies et observations sur les comptes (uncorrected): (i) customer credits: old ATM-rejection suspense items transferred to a 'client de passage' account (FCFA 15 131 250) and that account used for third-party debit operations (FCFA 48 560 463 since November 2022, plus FCFA 7 500 000 and 125 000) without settlement; (ii) treasury: old debit suspense items from bank reconciliations moved to accounts 46 with a balance above FCFA 642 million, not cleared; (iii) the mandatory reserve on customer deposits was not constituted at 31 December 2023; (iv) supplier transactions booked in customer account 38 instead of account 40, contrary to the PCEC; (v) consultant fees of FCFA 15 000 000 (AVC-CAM) without renewed contract, service orders or reports, with a risk of tax reassessment as distributed profits (PDF p2-p4).
    • Basis: III. Anomalies et observations sur les comptes (customer credits, treasury suspense accounts, mandatory reserve, suppliers, charges) (PDF p2-p4).
    • Compte de résultat 2022: 'Amortissements' is printed 302 768 391 without a minus sign while the other charges carry one and 'Résultat brut d'exploitation' 2022 (2 370 081 520) deducts it (p11, render). Kept as printed; the 2022 résultat brut d'exploitation check fails on this sign.
    • The auditors' report states equity of FCFA 13 292 712 110 including net profit of FCFA 814 020 480 and a balance-sheet total of FCFA 45 682 771 845 (p1), matching the statements.
    • The document (file name '..._removed-compresse') holds only the auditors' report (printed pages 3-9) and the bilan, hors bilan and compte de résultat (printed pages 3-6): no cash-flow statement, no statement of changes in equity and none of the notes (1-20) the statements refer to.
    Technical details
    File
    11 pages, scanned (figures read by OCR and checked against the page image)
    SHA-256
    e2e48f9f65362e2bf794682fa35a8962ac38d617df5bb0f351abfcbd1ec9426a
    Entity as printed
    LA REGIONALE BANK S.A., B.P. 30145 Yaoundé, République du Cameroun
    Note
    All pages are scanned images without a text layer; pp8, 9 and 11 are read from Apple Vision OCR of the renders. OCR garbles many labels ('CAPITAI SOCIA!', 'RESERVES IEGAI FS', 'Chorges du personner', 'IMPOTSSUR', 'RESUTAT') and splits or misplaces cells; those rows are read on the render (image_values). Three cells are OCR fixes (closed-up thousands spaces).
    Exchange copy
    retrieved 2026-10-08T18:04:38Z

Data notes

  • FONDS DE FINANCEMENT & DE GARANTIE — OCR read '720958 674'; the page image shows '720 958 674'. Fonds de financement & de garantie 2023: OCR closes up the first thousands space; the render shows 720 958 674. (REGIONALE BANK S.A. - Etats Financiers 2023 (with the Rapport des commissaires aux comptes sur les comptes clos au 31.12.2023), p9)
  • TRESORERIE ET INTERBANCAIRES — OCR read '1082 626 724'; the page image shows '1 082 626 724'. Trésorerie et interbancaires (passif) 2023: OCR closes up the first thousands space; the render shows 1 082 626 724. (REGIONALE BANK S.A. - Etats Financiers 2023 (with the Rapport des commissaires aux comptes sur les comptes clos au 31.12.2023), p9)
  • PRODUIT NET BANCAIRE — OCR read '5915 919 627'; the page image shows '5 915 919 627'. Produit net bancaire 2023: OCR closes up the first thousands space; the render shows 5 915 919 627. (REGIONALE BANK S.A. - Etats Financiers 2023 (with the Rapport des commissaires aux comptes sur les comptes clos au 31.12.2023), p11)

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to OCR text and compared cell by cell with the page image; read from the page image) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.

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