Line item number

Description

2

Risk weighted exposure equivalent amount in respect of concentration risk

Based on the relevant requirements specified in section 73 of the Act and such further requirements as may be specified in writing by the Registrar, this item shall reflect the relevant risk weighted exposure equivalent amount related to any capital requirement in respect of concentration risk

[Line item number 2 substituted by regulation 22(bbb) of Notice No. 297, GG 40002, dated 20 May 2016]

3

Risk weighted exposure in respect of threshold items and other specified items

When reporting on a solo basis, based on, among other things, the relevant requirements specified in subregulation (5)(b), this line item shall reflect the relevant amount reported in item 197 of the form BA 700, after applying the relevant risk weight of 250%, plus the relevant amount reported in item 198 of the form BA 700, after applying the relevant risk weight of 1250%.

[Line item number 3 substituted by section 9(aa) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]

5

Risk weighted exposure equivalent amounts specified by the Registrar, such as capital floors or add-ons

This item shall reflect the relevant risk exposure equivalent amount related to any additional requirement specified in writing by the Registrar that relates to items such as capital floors or other specified add-ons.

Column number

Description

1 of item 1

This item shall reflect the relevant required aggregate amount of risk weighted credit exposure respectively reported in the specified items of the forms specified below:

Item 34, column 16, of the form BA 200; plus

Item 156, column 10, of the form BA 200; plus

Item 1, column 1, of the form BA 500; less

Item 33, column 16, of the form BA 200; less

Item 155, column 10, of the form BA 200; less

Item 80 column 28, of the form BA 200; less

Item 280, column 28, of the form BA 200

2 of item 1

This item shall reflect the relevant required aggregate amount of risk weighted counterparty credit exposure reported in the items of the form BA 200 specified below:

Item 80 column 28, of the form BA 200 plus

Item 280, column 28, of the form BA 200

3 of item 1

This item shall reflect the relevant required risk  weighted exposure equivalent amount related to operational risk reported in item 28, column 9, of the form BA 400.

4 of item 1

This item shall reflect the relevant required risk weighted exposure amount related to market risk calculated in the manner specified below.

Item 32, column 3, of the form BA 320, multiplied by 12,5 or such imputed variable as may be applicable from time to time.

5 of item 1

This item shall reflect the relevant required aggregate amount of risk weighted credit exposure related to equity instruments held in the bank's banking book, as reported in the relevant items of the form BA 340 specified below:

Item 1, column 3, of the form BA 340; plus

Item 2, column 3, of the form BA 340; plus

Item 3, column 3, of the form BA 340; plus

Item 6, column 4, of the form BA 340; plus

Item 36, column 6, of the form BA 340.

6 of item 1

This item shall reflect the relevant required risk weighted exposure equivalent amount in respect of assets or risks other than credit risk, counterparty credit risk, operational risk, market risk, risk related to equity instruments held in the bank's banking book, or the relevant risk weighted exposure amount related to threshold items including any relevant amount of risk weighted exposure related to items reported in—

Item 79, column 3, of the form BA 200;

Item 176, column 3, of the form BA 200; and

any other relevant amount of risk weighted exposure related to an asset or exposure specified in writing by the Registrar.

Line item number

Description

12

Additional idiosyncratic capital requirement specified by the Registrar

This item shall reflect any relevant additional capital requirement in respect of idiosyncratic risk specified in writing by the Registrar as envisaged in subregulation (8)(e)(iii), which capital add-on shall be allocated to the respective specified categories of required capital in accordance with such requirements as may be specified in writing by the Registrar from time to time.

20

Specified capital add-ons

This item shall reflect any additional capital requirement specified in writing by the Registrar.

[Line item number 20 substituted by regulation 22(ddd) of Notice No. 297, GG 40002, dated 20 May 2016]

Line item number

Description

28

Paid in capital

This item shall reflect the relevant aggregate amount of any issued common stock or ordinary shares, including any related

premium, that comply with the relevant criteria specified in these Regulations, net of any shares derecognised in terms of relevant Financial Reporting Standards issued from time to time, but shall exclude any relevant amount related to minority interests.

[Line item number 28 substituted by regulation 22(eee) of Notice No. 297, GG 40002, dated 20 May 2016]

29

Retained earnings

This item shall reflect the relevant aggregate amount of retained earnings prior to the application of any regulatory adjustment, provided that any negative amount due to accumulated losses shall be reported in line item 200, as part of regulatory adjustments or deductions, and not in this line item 29.

[Line item number 29 substituted by section 9(bb) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]

40

Minority interest

This item shall reflect the relevant aggregate amount of minority interests in shares included in Common Equity Tier 1 capital and

reserve funds, prior to the deduction of any relevant surplus amount, which shall be the same amount as the amount included

in the form BA 600 in respect of subsidiaries that issued capital to third parties.

[Line item number 40 substituted by regulation 22(ggg) of Notice No. 297, GG 40002, dated 20 May 2016]

45

Deferred tax assets (excluding temporary differences)

This item shall reflect the relevant aggregate amount of deferred tax assets that rely on the future profitability of the bank to be realised, provided that—

52

Securitisation gain on sale (expected future margin income)

This item shall reflect the relevant aggregate amount related to any relevant securitisation gain on sale, which amount shall be equal to line item 39 column 1 plus line item 39 column 2 of the form BA 500.

Line item number

Description

66

Additional Tier 1 instruments issued

This item shall reflect the relevant aggregate amount related to instruments issued that comply with the criteria specified in these Regulations to qualify as additional Tier 1 capital, including any relevant amount related to an instrument that is subject to the specified phase-out arrangements, provided that the bank shall report any relevant premium received in line item 72.

[Line item number 66 substituted by regulation 22(hhh) of Notice No. 297, GG 40002, dated 20 May 2016]

69 and 71

Capital subject to phase-out

Based on the relevant requirements specified in subregulation (11)(d) of these Regulations, this item shall reflect the relevant aggregate amount related to capital instruments that are subject to phase-out, and shall be the relevant amount before the application of the relevant phased-out percentage on the base amount of the relevant qualifying instrument and minority interest.

[Line item numbers 69 and 71 substituted by regulation 22(iii) of Notice No. 297, GG 40002, dated 20 May 2016]

70

Minority interest

This item shall reflect the relevant aggregate amount of minority interests in shares or instruments included in additional tier 1 capital and reserve funds, prior to the deduction of any relevant surplus amount, which shall be the same amount as the amount included in the form BA 600 in respect of subsidiaries that issued capital instruments to third parties, provided that any minority interest in respect of common or ordinary shares of non-banking entities shall be included in this line item 70 and not in line item 40.

[Line item number 70 substituted by regulation 22(jjj) of Notice No. 297, GG 40002, dated 20 May 2016]

Line item number

Description

79

Tier 2 instruments issued

This item shall reflect the relevant aggregate amount related to instruments issued that comply with the criteria specified in these Regulations to qualify as tier 2 capital, including any relevant amount related to an instrument that is subject to the specified phase-out arrangements, including any relevant premium received.

[Line item number 79 substituted by regulation 22(kkk) of Notice No. 297, GG 40002, dated 20 May 2016]

80 and 82

Capital subject to phase-out

Based on the relevant requirements specified in subregulation (12)(c) of these Regulations, this item shall reflect the relevant aggregate amount related to capital instruments that are subject to phase-out, and shall be the relevant amount before the application of the relevant phased-out percentage on the base amount of the relevant qualifying instrument and minority interest.

[Line item numbers 80 and 82 substituted by regulation 22(lll) of Notice No. 297, GG 40002, dated 20 May 2016]

81

Minority interest

This item shall reflect the relevant aggregate amount of minority interests in shares or instruments included in tier 2 capital and reserve funds, prior to the deduction of any relevant surplus amount, which shall be the same amount as the amount included in the form BA 600 in respect of subsidiaries that issued capital instruments to third parties.

[Line item number 81 substituted by regulation 22(mmm) of Notice No. 297, GG 40002, dated 20 May 2016]

Column number

Description

4

This column shall reflect the relevant required aggregate amounts as if it was the year 2022, that is, the relevant required

amounts at the end of all the relevant transitional and phase-out periods envisaged in the Basel III framework.

Line item number

Description

96

Unappropriated profits

This item shall reflect the relevant aggregate amount in respect of unappropriated profits, provided that any negative amount due to accumulated losses shall be reported in line item 197 , as part of regulatory adjustments or deductions.

[Line item 96 number substituted by regulation 22(ooo) of Notice No. 297, GG 40002, dated 20 May 2016]

98

Capital adequacy ratio, after the application of all relevant capital transitional arrangements

This item shall reflect the relevant adjusted capital adequacy ratio after the relevant amounts related to—

[Line item number 98 inserted by regulation 22(ppp) of Notice No. 297, GG 40002, dated 20 May 2016]

160 to 162

Risk weighted assets of amounts below the threshold, not deducted

These items shall reflect the relevant aggregate amounts in respect of assets or instruments held in the bank's banking book or trading book respectively, and which assets or instruments—

[Line item numbers 160 to 162, previously line item numbers 159 to 161, renumbered by section 9(cc) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]

186

Net deferred tax assets due to temporary differences

This item shall reflect the relevant aggregate amount of deferred tax assets relating to temporary differences such as allowance for credit impairment, provided that the relevant amount may be netted with any associated deferred tax liabilities if such amount relates to taxes levied by the same taxation authority and offsetting is permitted by that authority.

[Line item number 186, previously line item number 183, renumbered by section 9(cc) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]

Column number

Description

206

This item shall reflect the relevant aggregate nominal amount of instruments or shares subject to the application of any phasing-out arrangements in accordance with the relevant requirements specified in subregulations (11)(d) and (12)(c).

[Line item number 206 inserted by regulation 22(sss) of Notice No. 297, GG 40002, dated 20 May 2016]

207

This item shall reflect the relevant aggregate amount with which the proceeds from tier 2 instruments with a remaining maturity of less than 5 years, that are included in the base amount, has been reduced, in accordance with the relevant requirements specified in subregulation (12)(a)(iv)(C).

[Line item number 207 inserted by regulation 22(ttt) of Notice No. 297, GG 40002, dated 20 May 2016]

209

This item shall reflect the relevant aggregate nominal amount of instruments or shares subject to the application of any phasing-out arrangements in accordance with the relevant requirements specified in subregulation (11)(d) or (12)(c).

[Line item number 209 substituted by section 9(cc) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]

210

This item shall reflect the relevant aggregate amount with which the proceeds from tier 2 instruments with a remaining maturity of less than 5 years, that are included in the base amount, has been reduced, in accordance with the relevant requirements specified in subregulation (12)(a)(iv)(C).

[Line item number 210 inserted by section 9(cc) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]

211

This item shall reflect the relevant surplus amount of capital attributable to minority interest that was deducted in the current reporting period, in accordance with the relevant requirements specified in subregulation (14), relating to instruments included in line item 206.

[Line item number 211 inserted by regulation 22(vvv) of Notice No. 297, GG 40002, dated 20 May 2016]

212

This item shall reflect the calculated base amount of capital attributable to minority interest that was deducted in the current reporting period, in accordance with the relevant requirements specified in subregulation (14), relating to instruments included in line item 209.

[Line item number 212 inserted by section 9(cc) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]

214

This item shall reflect the relevant surplus amount of capital attributable to minority interest that was deducted in the current reporting period, in accordance with the relevant requirements specified in subregulation (14), relating to instruments indluced in line item 209.

[Line item number 214 inserted by section 9(cc) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]

Line item number

Description

219 to 229

Income and distributions

These items shall only be completed by banks that have utilised part of their specified capital buffers and that have reported a percentage lower than 100 per cent in line item 237 of the form BA 700, provided that, when required to be completed, the items shall be completed based on six-month rolling balances.

[Line item numbers 219 to 229, previously line item numbers 216 to 226, renumbered by section 9(cc) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]

222 to 228

Distributions

All relevant specified distributions shall be reported in the period in which they are recognised in the relevant accounting records of the bank in accordance with the relevant Financial Reporting Standards, provided that the bank shall reverse or derecognise any relevant tax implication or impact of making such payments.

[Line item numbers 222 to 228, previously line item numbers 219 to 225, renumbered by section 9(cc) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]