Bibliographie sélective OHADA

Financial technology (Fintech) is a rapidly growing industry, both locally and globally. In various ways, Fintech is undeniably transforming financial services and products in every possible part of the financial sector by changing how people access and use financial services. By using innovative technologies, such as distributed ledger technology and cloud technology, and combining large data sets, including alternative data sets, better products can be provided that can be hyper-personalised for market segments and improve access and participation in respect of financial services. Fintech is solving issues that touch the consumer, through a bottom-up approach, considering the retail consumer as a starting point, in contrast to the common traditional finance evolution from the institutional investors to the retail consumer in a top-to-bottom approach. What is exciting about what Fintech can do for Africa, is that it can move inefficiencies in services and product life cycles to become efficiencies and move the frontiers for already efficient products and services. Fintech, therefore, provides an opportunity to improve the archaic and pave the way for the future. This study focuses mainly on crypto assets to limit its scope. It first examines the Fintech landscape in Africa, more specifically, the activity level in each selected comparative country, namely Mauritius, Kenya, Zambia, Namibia and South Africa, and how the activity benefits or can potentially benefit the economy in the host country and lead to the deepening of financial inclusion. It further examines the regulatory frameworks in those countries. The study examines the regulatory approach taken and the local activity, exploring some of the risks identified in each country, and considers the requirements that regulators chose to implement to mitigate these risks, as well as the current state of regulatory frameworks. Consideration is given as to whether similarities in both the risks and the mitigation requirements exist and how this can be aligned across jurisdictions. Recently, international standard-setting bodies have increased their focus on ensuring the alignment and cooperation of regulatory approaches globally. In light of the call for alignment and increased collaboration through policy recommendations and guidance, and or regulators to provide comprehensive and effective regulatory approaches without stifling innovation, this study considers the theoretical possibility of allowing certain Fintech companies, specifically crypto asset service providers (subject to specified conditions) to operate across jurisdictions with a trans-border licence. This study examines Europe’s Markets in Crypto Assets Regulation, as it was the first of its kind continental-wide framework for crypto assets, offering numerous lessons to be learned from this framework. The Commonwealth Model Law on Virtual Assets is also considered, as it is intended to assist member countries in implementing Virtual Asset and Virtual Asset Service Provider regimes in their respective jurisdictions, as they deem appropriate. Lastly, the study will explore what a theoretical trans-border regulatory framework containing prudential and market conduct requirements could look like and what embedded supervision tools, for instance, through forensic nodes or zero-knowledge proofs, could be utilised to ensure that all the regulators participating as part of a licencing panel receive real-time data and have a full view of the level of compliance with the requirements imposed by the joint framework and can proactively and intrusively act, when needed. The proposed trans-border regulatory framework aims to support crypto asset service providers with multi-jurisdictional strategies in Africa in scaling their operations, with a focus on building Africa as a global Fintech hub. The proposed framework aims to achieve this through a harmonised regulatory framework that simplifies compliance, increases efficiencies, enhances innovation, allows for scalability, and better risk management. In addition to the goal of positioning Africa as a globally recognised Fintech hub, the harmonised framework aims to realise the purported benefits of the technologies utilised by crypto asset service providers, thereby deepening financial inclusion and promoting inclusive economic growth through increased access and participation, as well as lower costs.

The use of artificial intelligence (AI) builds up the accounting system efficiency, increases data entry accuracy and simplifying the accounting process. The aim of the study is to prove the effectiveness of modern AI-based information technologies (IT) in accounting and the possibilities of AI application for process optimization. The effectiveness and efficiency were proven using comparison methods, statistical analysis, graphical cause-and-effect analysis, modelling using the linear regression method. The assessment was carried out using quantitative and qualitative indicators of labour productivity and process optimization. The results of the study showed that 18 accounting department employees on average are needed to perform standard transactions in the companies studied without AI. With AI, 1 person can handle such a volume of work. Accordingly, with the implementation of AI, the average reduction in Transaction Processing Time per Week is 696.26 hours. Regression analysis confirmed that the implementation of AI increases the companies’ productivity in terms of Transaction Processing Time. Reducing the Data Processing Complexity by one unit leads to a reduction in transaction processing time by 592.69 seconds. Each percent increase in Data Entry Accuracy contributes to a reduction in processing time by 5135.51 seconds. The prospects for implementing AI in accounting include further improving algorithms to increase the accuracy and speed of transaction processing, optimizing material and time consumed.  

Le commerce électronique au Mali connaît une forte croissance, mais l’inadaptation du régime fiscal, notamment en matière de TVA, engendre d’importantes difficultés. La nature immatérielle et extraterritoriale des transactions numériques complique leur contrôle, favorisant ainsi l’évasion fiscale et la fraude. De plus, l’identification des acteurs du commerce numérique reste un défi majeur, rendant l’application de la législation fiscale inefficace. Pour y remédier, une réforme s’impose particulièrement par la mise en place d’un mécanisme de collecte de la TVA par les plateformes en ligne, comme l’ont fait le Kenya et le Nigeria. Cette mesure permettrait de mieux encadrer la fiscalité du commerce électronique, d’assurer une concurrence équitable et d’optimiser la mobilisation des recettes fiscales.

Tackling corruption is a global issue and tackling it effectively requires determination, cooperation and specialised technological knowledge. A significant proportion of global GDP is the sum of the money associated with corruption and fraud. The main objective of this article is to assess how new technologies such as cryptocurrencies and blockchain can combat corruption. The methodology of this article is a literature review. Specifically, scientific articles from databases and international organizations with expertise in new technologies are studied. This article deals with the new ways of corruption and money laundering. New technologies and the knowledge of them are a very important element in order to deal effectively with corruption. Perpetrators of financial crimes are usually ahead of the auditing authorities in terms of techniques and therefore knowledge of the new technology and the possibilities it offers is essential to effectively combat corruption and fraud globally. Cryptocurrencies and blockchain can combat corruption primarily due to their key characteristics of transparency, security, and decentralization. A key prerequisite for the transparency of cryptocurrencies is the application of supervision rules by the responsible authorities and the implementation of blockchain technology. In practice this is often not the case and cryptocurrencies are used as a money laundering tool.

Dans le cadre de l'OHADA, la responsabilité civile des experts-comptables vise à protéger les parties prenantes tout en assurant la sécurité juridique de la profession. Le cadre juridique repose principalement sur l'Acte uniforme portant sur le droit comptable et à l'information financière (AUDCIF), sur l'Acte uniforme relatif au droit commercial général (AUDCG) et sur l'Acte uniforme relatif au droit des sociétés commerciales et du groupement d'intérêt économique (AUSCGIE). Ces textes établissent les fondements de la responsabilité des experts-comptables vis-à-vis des clients et des tiers. La responsabilité civile de l'expert-comptable dans l’espace OHADA est régie par une obligation de moyens. Cela signifie que, bien que l'expert-comptable soit tenu d'utiliser toutes ses compétences pour fournir un service conforme aux règles comptables et juridiques, il n'est pas tenu à une obligation de résultat, sauf dans des cas spécifiques. De plus, il peut être tenu responsable vis-à-vis des tiers lorsqu'une faute commise dans l'exercice de ses fonctions leur cause un préjudice direct. Cependant, des limites existent dans la régulation actuelle, notamment en ce qui concerne la protection des tiers et la question des délais de prescription. En parallèle, des mécanismes de protection sont mis en place pour sécuriser la pratique professionnelle de l'expert-comptable. Ces protections incluent les clauses limitatives de responsabilité, les causes d’exonération (comme la force majeure ou la faute du client), ainsi que des assurances professionnelles couvrant les risques liés à la responsabilité civile. Les ordres professionnels jouent également un rôle clé en encadrant la déontologie et la discipline des experts-comptables, apportant une garantie supplémentaire aux clients et une certaine immunité disciplinaire aux experts-comptables en cas de faute mineure. Enfin, des perspectives d'amélioration du cadre juridique sont nécessaires pour renforcer l’équilibre entre la protection des parties prenantes et la sécurité juridique des professionnels. Cela inclut une réforme visant à clarifier certaines dispositions légales et à encourager une répartition plus juste des risques entre experts-comptables, clients et tiers.

This study investigates the effects of dynamic capabilities (DCs) and multichannel integration quality (MCIQ) on the performance of banks (BP). It also explores the moderating role of environmental dynamism in the banking industry, using a moderated mediation model. Quantitative analyses were employed to examine data collected from multiple banks. Structural equation modeling (SEM) was used to test the relationships between variables, while moderation and mediation effects were analyzed using SEM-AMOS. The findings reveal that dynamic capabilities and MCIQ significantly enhance bank performance. Furthermore, environmental dynamism (ED) moderates the relationship between these variables, intensifying their effects on performance under high levels of dynamism. The mediation analysis shows that MCIQ partially mediates the impact of dynamic capabilities on bank performance. The study is limited by its cross-sectional design, which restricts causal inferences. Additionally, the findings may not be generalizable to non-banking industries or regions with distinct regulatory frameworks. The results provide actionable insights for bank managers, emphasizing the importance of fostering DCs and enhancing MCIQ to sustain performance in rapidly changing environments. The findings highlight significant social benefits, as improved dynamic capabilities (DCs) and critical information quality (MCIQ) enhance bank performance, fostering economic stability, financial inclusion, and customer trust. By enabling resilience and innovation in dynamic environments, banks contribute to broader societal goals, including sustainable development and socio-economic growth. This research contributes to the literature by integrating DCs and MCIQ in a moderated mediation framework, offering a novel perspective on their interplay with environmental dynamism in the banking sector.

PURPOSE : Financial institutions such as Bureaux de Change are susceptible to money laundering, posing a significant risk to a nation’s financial stability and security if not properly regulated and supervised. Botswana is a member of the Financial Action Task Force (FATF), a global organisation that sets standards, promotes policies to prevent money laundering, terrorist financing and arms proliferation, all to safeguard the global financial system. Efforts have been made to incorporate FATF recommendations on money laundering into the fiscal laws of Botswana. However, some deficiencies still remain. Although there are no recorded cases of money laundering in Botswana, Bureaux de Change entities are susceptible to it as their business involves cash transactions and rapid money transactions. This paper aims to analyse the challenges faced by Bureaux de Change entities in combating money laundering in Botswana. This will be done by assessing the effectiveness of the current regulatory framework and role of the regulatory authorities in combating money laundering within Bureaux de Change entities. DESIGN/METHODOLOGY/APPROACH : This paper provides a comprehensive examination of the obstacles faced by Bureaux de Change entities in Botswana when it comes to combating money laundering. A qualitative research method and doctrinal research method are both used in this context. FINDINGS : It is hoped that policymakers and other relevant persons will adopt the recommendations provided in the paper to enhance the curbing of money laundering in Botswana. RESEARCH LIMITATIONS/IMPLICATIONS : This paper is only limited to the regulation of money laundering within the Bureaux de Change entities in Botswana and does not provide empirical research. PRACTICAL IMPLICATIONS : This paper is useful to policymakers, lawyers, law students and regulatory bodies especially in Botswana. SOCIAL IMPLICATIONS : This paper suggests changes to the Bank of Botswana (Bureaux de Change) Regulations of 2004 to improve their effectiveness, robustness and competitiveness in combating money laundering. ORIGINALITY/VALUE : This paper is original research on the challenges of combating money laundering within Bureaux de Change entities in Botswana.

Dans un environnement des affaires marqué par l’omniprésence des technologies de l’information et de communication, le législateur OHADA a fait l’option de renforcer et de moderniser son arsenal juridique face aux défis posés par l’usage des outils numériques dans la pratique comptable. En effet, certes, les principes classiques régissant l’élaboration, la tenue et la sécurité des comptes ainsi que les comportements des comptables restent d’application. Du reste, l’étude a dédié à ces principes des analyses appréciables. Cependant, les nouvelles règles permettent de hisser ces principes classiques à la hauteur des défis de la digitalisation de l’activité comptable. Elles concourent à l’impératif de fiabilité, de sécurité, d’authenticité et d’intégrité de l’information comptable, face aux risques d’altération aisée, de fugacité, de surpression et de modification d’une information automatisée. Toutefois, la couverture du droit OHADA à cette nouvelle réalité n’est que partielle et ne parait pas approfondie. Pour une matière qui fait rarement l’objet d’études approfondies par les juristes, notre article, tout en révélant les innovations et les défis, jette les bases de réflexions. Cet exercice est essentiel au regard de la double technicité du sujet abordé, tenant, d’une part, à son objet, à savoir la comptabilité, et d’autre part, à la prise en compte des technologies de l’information et de la communication. En effet, non seulement, l’étude permet aux entités et praticiens d’avoir une meilleure compréhension des principes comptables modernes, mais aussi, elle offre aux contrôleurs des outils d’analyse de la conformité, et aux juges une compréhension et interprétation plus éclairées de cette discipline singulière. Les propositions qui en ressortent permettront au législateur de combler les incohérences et insuffisances juridiques afin de répondre plus efficacement aux défis de la digitalisation de la comptabilité.

This paper analyzes the effect of Basel III adapted to WAEMU on the behavior of banks in the zone (intermediation and market activities). After having developed a model for optimizing the return on bank equity, under various constraints (balance sheet constraints, Basel III regulatory constraints), we resort to linear programming via the Danzig simplex algorithm and to a structure of reasonable rates to obtain the optimal values of the various bank balance sheet items. The results, obtained by comparing these theoretical values with the values observed before Basel III (before January 1, 2018), show an increase in the supply of loans, obtained not only from deposits and bank refinancing but also via resources from the financial markets. We can also observe the intuitive result of an increase of bank reserves in line with the constraint that Basel III imposes on banks to increase their liquidity. In short, Basel III tends to strengthen bank financing in the zone, while improving the soundness of banks through the constitution of larger reserves.

Il ne devrait guère résister de contradiction entre l’enrichissement sans cause et l’enrichissement illicite des établissements de crédit. Le premier relève du Droit civil alors que le second relève indubitablement du Droit pénal. Cette distinction devrait s’estomper en pénalisant l’enrichissement sans cause des établissements bancaires. En ce sens, l’infraction d’enrichissement sans cause des établissements permettrait de renforcer la politique pénale ou criminelle. L’enrichissement sans cause des établissements de crédit, ou l’enrichissement injustifié en Droit français, pose également la difficulté de la justice sociale. La question de la répétition de l’indu semble déjà réglée sous l’emprise de la législation en la matière. Mais, le souci de l’indemnisation mériterait d’être réglementé avec beaucoup d’acuité. Pris à ce titre, la mise en cause de l’enrichissement sans cause, fut-il un établissement de crédit, nécessiterait autant de restituer ce qui est dû, mais également indemniser la victime. Cette mesure devrait s’opérer de la manière la plus juste dans la mesure du possible. Les exigences d’équité y primeraient. Le droit de la Communauté Economique et Monétaire de l’Afrique Centrale gagnerait à se doter d’un véritable fond des dépôts de risques de l’enrichissement sans cause. Cette institution viserait à recevoir ces deniers en toutes fins utiles. Aussi, l’article 1303 du Code civil français résultant de l’ordonnance du 10 février 2016 devrait nourrir notre arsenal juridique sur la mise en œuvre d’une notion d’origine jurisprudentielle en quête de consistance digeste.

Cette étude explore les contours et les tensions de l'optimisation fiscale dans un monde globalisé et numérisé, à travers le prisme des groupes de sociétés. En retraçant l'histoire de l'impôt, elle met en lumière les transformations profondes du système fiscal mondial, où les stratégies fiscales transfrontalières se sont progressivement développées, en dehors des prévisions des législations nationales. Bien qu'enraciné dans le principe fondamental de la liberté de choisir la voie fiscale la moins imposée, l'optimisation fiscale a évolué en réponse aux mutations économiques, juridiques et technologiques, donnant lieu à des pratiques parfois controversées qui se situent aux frontières de la légalité et de l'éthique. À l'intersection du droit, de l'économie et de la politique fiscale, l'optimisation fiscale dépasse le simple objectif de réduction de la charge fiscale : elle reflète un processus global où la mobilité des capitaux et des actifs immatériels perturbe les règles fiscales classiques. Bien que souvent conformes à la législation, ces pratiques d'optimisation fiscale dites « agressives » perturbent l'équilibre des systèmes fiscaux mondiaux, contribuant à un phénomène préoccupant : l'érosion de la base d'imposition et le transfert de bénéfices vers des juridictions à faible fiscalité. Cette dérive a mis en évidence les défaillances des systèmes fiscaux nationaux, incapables de suivre le rythme des mutations économiques et de réguler efficacement les pratiques des multinationales. En déconstruisant les mécanismes sous-jacents de l'optimisation fiscale agressive, cette recherche invite à une critique constructive de l'arsenal législatif actuel. Elle souligne l'urgence de repenser les instruments fiscaux dans un contexte où la mobilité du capital et des actifs immatériels redéfinit les règles du jeu économique et de restaurer un équilibre entre les exigences d'efficacité économique des multinationales et la nécessité de garantir une justice fiscale à la hauteur des enjeux mondiaux

AI is well known today as a valuable tool that can improve our daily lives. In addition, it can improve the efficiency and productivity of many professions, such as the internal auditor. The research methodology is literature review. The primary objectives of the article are twofold: Firstly, to provide a comprehensive description of the institutional framework for the operation of AI internationally, and secondly, to examine the benefits that arise from the use of AI in internal audit units and organisations in general. The significance of the research lies in its examination of artificial intelligence (AI) as a valuable instrument in the arsenal of internal auditors. The findings suggest that AI has the potential to enhance the efficacy of internal audits, reduce the time required for their execution, reduce the frequency of internal audits, and, in general, optimise the operations of companies and organisations.

The purpose of this thesis is to evaluate the impact of the Basel Accords on small indigenous banks in developing countries, with particular concentration on small Zambian banks. The problem statement intends to investigate whether implementing the three Basel Accords is conducive to the growth of small banks in Zambia. The study further aims to determine whether the present approach to legal regulation of small banks in Zambia is appropriate. The methodology is based on desk-bound research and examination of both primary sources and secondary sources of material such as books, journals, and relevant articles. The study is impacted by the dearth of secondary research work and the difficulty of getting information from sources like the Zambian central bank and other information centres. While Basel I and II seem to have stabilised the Zambian financial sector, the Basel III Accord appears to have impacted negatively on many small banks to the extent that they have been forced into merger and acquisition arrangements with larger foreign banks to fund their undercapitalised positions to survive. It also emerges that the Zambian financial system is strongly linked to the international global economy; regionalisation with organisations like SADC and COMESA being the first stages in the process. This situation is likely to introduce increased instability in the Zambian financial sector by making banks more vulnerable to the vagaries of the international financial markets. It is thus recommended that the Zambian central bank should be more proactive in lobbying for better conditions for small banks from the Basel Committee for Banking Supervision and other international financial regulatory bodies; it should also avoid “cutting and pasting” rules from other jurisdictions to avoid possible distortions in the banking sector. It should also encourage further development of primary and secondary markets in low-cost paper and provide small banks with long-term, low-interest loans to support their growth. The Bank of Zambia, the Zambian central bank, should consider establishing a separate Act financial services Act for small banks to better regulate them. The central bank should also seek out non-Basel Accord solutions for small banks including re-examining the positive aspects of the infant-industry argument. Lastly, it should introduce a formal system for classifying banks in Zambia. At the international level, it is suggested that the global standard-setting bodies should undergo radical reforms to ensure that they are in tandem with the problems that banks in developing countries face as well as allow them to have a say in global standard setting. It is recommended that global standard-setting bodies apply simpler rules for smaller banks. The impact of the Basel Accords on small indigenous banks in developing countries and Zambia, in particular, is important because of the role that small banks play in developing economies in growing small and medium-sized businesses that are often ignored by large foreign banks. It is also important that small banks are allowed to grow into large and medium-sized banks to effectively compete against foreign multinational banks. Institutions based on neoliberal ideals appear to only serve Western businesses’ interests despite their call for all countries to create a level playing field. Due to the dearth of empirical research, there are several gaps in the work that may provide opportunities for further research in this important area of the law.

Although Zimbabwe has established several institutions to combat money laundering and related crimes, there is a perception that inadequate measures are taken to apprehend offenders responsible for financial crimes. Institutions such as the Financial Intelligence Unit (FIU), the Zimbabwe Anti-Corruption Commission (ZACC), the Zimbabwe Republic Police (ZRP), the National Prosecuting Authority (NPA) and the Reserve Bank of Zimbabwe (RBZ) have done little to prove that the government of Zimbabwe is resolute in combatting money laundering. On the contrary, it increasingly appears that these institutions are poorly equipped and lack the necessary capacity to enforce and uphold anti-money laundering (AML) measures in Zimbabwe. Further, there appears to be a selective application of the law, with one set of rules for individuals or institutions that are perceived as political adversaries of the incumbent establishment and a different set of rules for the political elite. Consequently, the selective application of the law projects Zimbabwe as a jurisdiction that is somehow tolerant to money laundering, corruption and related financial crimes, thereby lowering and tarnishing the standing of the country in the global economic community of nations. This paper provides a regulatory analysis of the AML role-players in Zimbabwe in order to assess their functions in combatting financial crimes. It also analyses whether these role-players are effective and substantively executing their responsibilities therein. The authors argue that while Zimbabwe is well able to effectively combat money laundering through the even application of the law to all persons regardless of their political or economic standing, it is imperative that its AML institutions operate without fear, favour or prejudice. This is crucial in combatting money laundering and instilling confidence in the general public's perception of AML institutions in Zimbabwe.

Purpose: The objective of this study is to evaluate the impact of accounting data produced after the revision of the OHADA accounting system on the decision to grant bank credit to Cameroonian companies. Methodology: qualitative approach was used in this study.  We conducted semi-structured interviews with eight credit analysts in eight banks based in Cameroon. We used the Nvivo 10 software to carry out the content analysis. Findings: It emerges from the analysis of the content of the speeches collected that the most used ratios by credit analysts are: activity ratios, debt ratios, operating ratios, financial structure and autonomy ratios, debt ratios and net cash. In addition, the information provided by the new accounting system is increasingly fluid, detailed, and precise and facilitates decision-making. However, when it comes to the completeness and sincerity of the information provided, analysts remain wary because, companies always provide information subjectively based on their interests Implication: This study reveals that despite the revision of the accounting system, users still remain wary face of informations provided because of its subjective nature. It is therefore recommended that Member States promote unified information for all stakeholders.

La compliance s’est traduite par une floraison des obligations, des techniques et des procédures, portées par des règles de ''droit dur'' et de ''droit souple''. Leurs mises en œuvre ont été confiées à de nouveaux acteurs. Dans le domaine bancaire et financier, loin de dénaturer la conformité et la régulation, la compliance les renforce en étendant les obligations de cartographie des risques et de vigilance aux risques de corruption et environnementaux. Cependant, le blanchiment de capitaux et le financement du terrorisme restent les risques dominants. Ils sont au cœur de la compliance, notamment au regard de l'activité de sanctions de l’Autorité de contrôle prudentiel et de résolution (ACPR). La prévention de ce risque impose la mise en application des dispositifs normatifs que sont les principes de cartographie des risques et de vigilance. Au-delà de la conformité aux principes normatifs (juridique), la compliance mobilise toutes les fonctions de l’entreprise au niveau opérationnel (management). Ces fonctions opérationnelles sont relatives aux procédures d’alerte, de signalements, de contrôles, de sanctions et constituent des dispositifs procéduraux. Pouvant être qualifiée en ce sens, de « fonction juridique et managériale », la compliance pousse à envisager autrement les régimes de responsabilités en milieu bancaire et financier, fondés sur des défaillances ''obligationnelles'', tant juridiques que managériales. Cela renvoie à l’épineuse obligation de connaissances en management requises pour les juristes et les autorités d’une part, et d'autre part, au caractère inextricable des fonctions juridiques et managériales (d’où les formations en droit des affaires et management).

The Economic Community of West African States, ECOWAS, had an agreement to adopt the Eco as its single currency for the fifteen member-states of the West African Sub-regional organization. This major objective has failed to materialize after a long period of time. This paper, therefore seeks to highlight the major challenges confronting the Eco currency project. Data were collected from secondary sources, using content analysis. The paper of discusses the challenges facing the proposed Eco single currency in West Africa, discusses the theoretical framework of monetary integration using Mundell’s factors of Mobility Theory and Mundell’s Optimum Currency Area Theory applied. Based on the findings, Some of the challenges facing the proposed Eco currency in ECOWAS include lack of political will, influence of France on its former territories in West Africa, membership of multiple regional blocs by member states of ECOWAS and fear of domination of the smaller states in the bigger ones. Other challenges include; security and political challenges, inadequate legal instruments to enforce treaty obligations, inadequate modern infrastructure among others. To make this proposed Eco currency a success, the paper suggests that West Africa Monetary Zone member states must take concrete action by showing political will towards the creation of Eco currency area in West Africa. There should be clearly spelt out benefits and costs accruing to each member state in the proposed Eco community currency area. All member states of ECOWAS must be treated as equal partners.

Le domaine bancaire garantit le développement socio-économique des Etats à travers le financement des activités. Bien que les procédures demeurent complexes, elles sont soumises à une autorité de régulation tenant compte des risques et des responsabilités qui en découlent en vue de sécuriser les acteurs intervenants publics comme privés. The banking sector ensures socio-economic development of States, through the financing of activities although the procedures are complex, they are subject to regulatory authority that takes into account the associated risks and responsabilities, aiming to secure the interests of both public and private stakeholders.

La solidité bancaire traduit une situation dans laquelle le fonctionnement des différentes composantes du système bancaire et surtout leurs relations réciproques, sont assurées de manière saine et sans perturbations majeures. Cet article se propose d’analyser la solidité financière des banques commerciales en RDC. Les banques commerciales retenues dans le cadre de notre travail ont un ratio de liquidité conforme aux exigences de la BCC. La principale ressource des banques est constituée des dépôts à court terme.

Although Zimbabwe has established several institutions to combat money laundering and related crimes, there is a perception that inadequate measures are taken to apprehend offenders responsible for financial crimes. Institutions such as the Financial Intelligence Unit (FIU), the Zimbabwe Anti-Corruption Commission (ZACC), the Zimbabwe Republic Police (ZRP), the National Prosecuting Authority (NPA) and the Reserve Bank of Zimbabwe (RBZ) have done little to prove that the government of Zimbabwe is resolute in combatting money laundering. On the contrary, it increasingly appears that these institutions are poorly equipped and lack the necessary capacity to enforce and uphold anti-money laundering (AML) measures in Zimbabwe. Further, there appears to be a selective application of the law, with one set of rules for individuals or institutions that are perceived as political adversaries of the incumbent establishment and a different set of rules for the political elite. Consequently, the selective application of the law projects Zimbabwe as a jurisdiction that is somehow tolerant to money laundering, corruption and related financial crimes, thereby lowering and tarnishing the standing of the country in the global economic community of nations. This paper provides a regulatory analysis of the AML role-players in Zimbabwe in order to assess their functions in combatting financial crimes. It also analyses whether these role-players are effective and substantively executing their responsibilities therein. The authors argue that while Zimbabwe is well able to effectively combat money laundering through the even application of the law to all persons regardless of their political or economic standing, it is imperative that its AML institutions operate without fear, favour or prejudice. This is crucial in combatting money laundering and instilling confidence in the general public's perception of AML institutions in Zimbabwe.