Line item

Description

105

Gold coin and bullion

This item shall include any amount relating to gold coin and bullion held by the reporting bank.

107

Cash reserve deposits, interest bearing

This item shall include any credit balance held in an interest bearing account maintained with the Reserve Bank in terms of section 10A of the South African Reserve Bank Act, 1989.

108

Cash reserve deposits, non-interest bearing

This item shall include any credit balance held in a non-interest bearing account maintained with the Reserve Bank in terms of section 10A of the South African Reserve Bank Act, 1989.

109

Other deposits

This item shall include any credit balance held in a clearing account or any other account maintained with the Reserve Bank, other than a credit balance held in an interest bearing account or non-interest bearing account maintained with the Reserve Bank in terms of section 10A of the South African Reserve Bank Act, 1989.

112

NCDs and PNs issued by banks

This item shall include any relevant amount in respect of negotiable certificates of deposit or negotiable promissory notes held by the reporting bank, which instruments have been issued by any other bank, including a bank within the same group as the reporting bank.

113

Up to 1 month (unexpired maturity)

This item shall include any relevant amount in respect of negotiable certificates of deposit or promissory notes with a remaining period to maturity of up to 1 month, held by the reporting bank, which instruments have been issued by any other bank, including a bank within the same group as the reporting bank.

114

More than 1 month up to 6 months (unexpired maturity)

This item shall include any relevant amount in respect of negotiable certificates of deposit or promissory notes with a remaining period to maturity of more than one month but not exceeding six months, held by the reporting bank, which instruments have been issued by any other bank, including a bank within the same group as the reporting bank.

115

More than 6 months (unexpired maturity)

This item shall include any relevant amount in respect of negotiable certificates of deposit or promissory notes with a remaining period to maturity of more than six months, held by the reporting bank, which instruments have been issued by any other bank, including a bank within the same group as the reporting bank.

116

Other deposits with and loans and advances to SA banks

This item shall include any relevant amount in respect of deposits, excluding negotiable certificates of deposit or promissory notes already reported in item 112, placed with or loans and advances granted to any other bank in the Republic, including a bank within the same group as the reporting bank.

117

Deposits with and loans and advances to foreign banks, denominated in rand

This item shall include any relevant amount in respect of deposits placed with or loans and advances granted to the foreign sector or any foreign bank, which deposits, loans or advances are denominated in rand.

118

Loans granted under resale agreements

This item shall include any relevant amount in respect of loans granted by the reporting bank in terms of any resale agreement or transaction.

126

Foreign currency loans and advances

This item shall include the aggregate amount of loans or advances granted by the reporting bank to or deposits made with any other bank or non-bank institution, which loans, advances or deposits are denominated in foreign currency.

135

Redeemable preference shares

This item shall include the aggregate amount relating to preference shares held by the reporting bank and in respect of which the issuer has the right to redeem the said shares, irrespective whether or not the said shares have a specified redemption date.

140

Instalment sales

This item shall include any relevant amount due to the reporting bank in respect of an instalment sale transaction, excluding any amount in respect of unearned finance charges.

145

Leasing transactions

This item shall include any relevant instalment or rental amount due and payable to the reporting bank in respect of a leasing transaction, excluding any amount in respect of unearned finance charges.

150

Mortgage advances

This item shall include the aggregate amount in respect of loans, advances or re-advances secured by mortgage, reported in items 151, 155 and 159.

151

Farm mortgages

This item shall include the aggregate amount in respect of farm mortgaged loans, advances or re-advances.

152

Farm mortgages: corporate sector

This item shall include any relevant amount in respect of loans, advances or re-advances fully secured by farm mortgage extended to the private or public financial corporate sector, or non-financial corporate sector.

153

Farm mortgages: household sector

This item shall include any relevant amount in respect of loans, advances or re-advances fully secured by farm mortgage extended to the household sector.

154

Farm mortgages: other

This item shall include any relevant amount in respect of loans, advances or re-advances fully secured by farm mortgage extended to sectors other than the corporate sector or household sector, such as the general government sector.

155

Residential mortgage loans (home loans/ housing advances)

This item shall include the aggregate amount in respect of loans or advances fully secured by mortgage on residential property or individual sectional title dwellings that is or will be occupied by the borrower or is rented with the consent of the borrower.

156

Residential mortgages: corporate sector

This item shall include the aggregate amount in respect of home loans or housing advances to the public or private financial corporate sector, or non-financial corporate sector.

157

Residential mortgages: household sector

This item shall include the aggregate amount in respect of home loans or housing advances to the household sector.

158

Residential mortgages: other

This item shall include the aggregate amount in respect of home loans or housing advances to sectors other than the corporate sector or household sector, such as the general government sector.

159

Commercial and other mortgage advances

This item shall include the aggregate amount in respect of loans or advances fully secured by mortgage in respect of commercial property, including any relevant amount related to—

(a)

properties used for industrial, commercial, retail, office, medical or educational purposes;

(b)

residential property used for commercial purposes, such as offices and other business purposes;

(c)

mortgage advances granted for purposes of residential development.

160

Commercial and other mortgage advances: public financial corporate sector

This item shall include the aggregate amount in respect of loans or advances fully secured by mortgage in respect of commercial property to the public financial corporate sector, such as the IDC, the DBSA, etc.

161

Commercial and other mortgage advances: public non-financial corporate sector

This item shall include the aggregate amount in respect of loans or advances fully secured by mortgage in respect of commercial property to the public non-financial corporate sector, such as Transnet, Eskom, Telkom, etc.

162

Commercial and other mortgage advances: private financial corporate sector

This item shall include the aggregate amount in respect of loans or advances fully secured by mortgage in respect of commercial property to the private financial corporate sector, such as private insurers and pension funds, stock brokers, etc.

163

Commercial and other mortgage advances: private non-financial corporate sector

This item shall include the aggregate amount in respect of loans or advances fully secured by mortgage in respect of commercial property to the private non-financial corporate sector, such as private non-financial companies and close corporations.

164

Commercial and other mortgage advances: household sector

This item shall include the aggregate amount in respect of loans or advances fully secured by mortgage in respect of commercial property to households, unincorporated business enterprises of households and non-profit organisations serving households.

165

Commercial and other mortgage advances: other

This item shall include the aggregate amount in respect of loans or advances fully secured by mortgage in respect of commercial property to sectors other than the household sector or corporate sector, such as the general government sector.

166

Credit-card debtors

This item shall include the aggregate outstanding amount in respect of credit card debtors.

187

Factoring debtors

This item shall include any relevant amount in respect of the purchasing of receivables from unrelated third party sellers.

188

Other loans and advances

This item shall include any relevant amount in respect of a personal loan, a term loan, a structured agreement in terms of which an obligor borrowed money from the reporting bank and is obliged to repay such borrowed funds with interest over a specified period, or any other loan or advance not reported elsewhere in this return.

194

Credit impairments in respect of loans and advances

This item shall include any relevant amount in respect of any specific or portfolio impairment related to any reported loan or advance.

196

Interest-bearing central/ provincial government securities

This item shall include the aggregate amount relating to investments by the reporting bank in interest bearing debt instruments issued by the central or provincial government.

197

Non-marketable government stock

This item shall include any relevant amount relating to an investment by the reporting bank in government stock that is not marketable, the proceeds of which is payable only to the reporting bank at redemption.

198

Marketable government stock

This item shall include the aggregate amount relating to investments by the reporting bank in government stock that may be traded in the secondary market.

199

Marketable government stock with unexpired maturity of up to 3 years

This item shall include the aggregate amount relating to investments by the reporting bank in government stock that may be traded in the secondary market, which government stock has an unexpired maturity of up to 3 years.

201

Marketable government stock with unexpired maturity of more than 3 years

This item shall include the aggregate amount relating to investments by the reporting bank in government stock that may be traded in the secondary market, which government stock has an unexpired maturity of more than 3 years.

200 and 202

Nominal value of stock

These items shall include the aggregate nominal value relating to investments by the reporting bank in government stock respectively reported in items 199 and 201.

207

Other public-sector interest-bearing securities

This item shall include the aggregate amount relating to investments by the reporting bank in interest bearing debt instruments issued by other public-sector institutions.

213

Debentures and other interest bearing security investments of the private corporate sector

This item shall include the aggregate amount relating to investments by the reporting bank in interest bearing debt instruments issued by any private corporate sector institution.

217

Equity holdings in subsidiaries

This item shall include the aggregate amount relating to investments by the reporting bank in shares issued by banks and other companies that are subsidiaries of the reporting bank.

221

Equity holdings in associates, including joint ventures

This item shall include the aggregate amount relating to investments by the reporting bank in shares issued by banks and other companies that are associates of the reporting bank, and shares held in joint ventures.

225

Listed equities

This item shall include the aggregate amount relating to investments by the reporting bank in listed shares issued by banks or other companies, other than amounts reported elsewhere in this return.

229

Unlisted equities

This item shall include the aggregate amount relating to investments by the reporting bank in unlisted shares issued by banks or other companies, other than amounts reported elsewhere in this return.

233

Securitisation or asset-backed securities

This item shall include the aggregate amount relating to investments by the reporting bank in instruments issued in respect of a securitisation scheme, such as investments in asset-backed securities or mortgage backed securities.

237

Derivative instruments

This item shall include the aggregate asset position of the reporting bank arising from positions in derivative instruments, which asset position shall be reported at market value.

241

Other investments

This item shall include the aggregate amount in respect of investments not reported elsewhere in this return.

245

Allowance for impairments i.r.o. investments

This item shall include the aggregate amount in respect of any impairment relating to a diminution in value of or impairment to the carrying value of an investment, bill or trading security not carried at fair value and any other relevant trade provisions.

[Line item number 245, regulation 62(7), substituted by regulation 29(q) of Notice No. 297, GG 40002, dated 20 May 2016]

246

Acceptances, commercial paper, bills, promissory notes and similar acknowledgements of debt discounted or purchased

This item shall include the aggregate amount in respect of bills, promissory notes, acceptances or similar acknowledgement of debt discounted or purchased by the reporting bank in order to provide credit, or for trading or investment purposes.

247

[Line item number 247, regulation 62(7), deleted by regulation 29(r) of Notice No. 297, GG 40002, dated 20 May 2016]

248

[Line item number 248, regulation 62(7), deleted by regulation 29(r) of Notice No. 297, GG 40002, dated 20 May 2016]

249

[Line item number 249, regulation 62(7), deleted by regulation 29(r) of Notice No. 297, GG 40002, dated 20 May 2016]

250

Treasury bills

This item shall include any relevant amount in respect of Treasury bills, that is, any amount relating to a short-term government debt obligation, which debt obligation typically has an original maturity of 91-days, 182-days or 273-days.

251

Reserve Bank bills

This item shall include any relevant amount in respect of bills issued by the Reserve Bank but not an amount relating to a debenture issued by the Reserve Bank, which amount shall be included in item 208.

252

Promissory notes

This item shall include any relevant amounts in respect of promissory notes purchased by the reporting bank, other than promissory notes issued by other banks and already included in item 112.

253

Commercial paper

This item shall include any relevant amount in respect of commercial paper purchased by the reporting bank, other than an amount included in item 252, which commercial paper instrument was issued to acquire capital.

255

Land Bank bills, liquid

This item shall include any relevant amount in respect of bills issued by the Land Bank of South Africa, which bills qualify as liquid assets.

256

Land Bank bills, non-liquid

This item shall include any relevant amount in respect of bills issued by the Land Bank of South Africa, other than bills qualifying as liquid assets.

257

Other

This item shall include any relevant amount in respect of other debt instruments discounted or purchased by the reporting bank, and not reported elsewhere in this return.

260

Premises of the bank

This item shall include any relevant amount in respect of land or buildings owned by the reporting bank and used or intended to be used mainly for the purpose of conducting its business as a bank, including any relevant amount in respect of an official residence or capital cost of a leasehold premise.

261

Other fixed property

This item shall include any relevant amount in respect of an investment by the reporting bank in fixed property not used or intended to be used mainly for the purpose of conducting its business as a bank, including any relevant amount in respect of shares acquired in companies of which the main objective is the acquisition and holding or development of immovable property other than business premises of the reporting bank, and amounts owing to the reporting bank in respect of immovable property sold by the bank under deed of sale.

262

Computer equipment, including peripherals

This item shall include any relevant amount in respect of computer hardware, radio, television or communication equipment but not an amount in respect of computer software, which amount shall be report ed in item 265.

263

Other tangible assets

This item shall include any relevant amount in respect of other tangible assets, including amounts relating to vehicles, equipment, furniture or fittings.

265

Computer software

This item shall include any relevant amount in respect of computer software, including amounts in respect of programmes or associated data capable of generating a display on a computer monitor, television screen, liquid crystal display or similar medium that makes provision for interactive use.

266

Other intangible assets

This item shall include any relevant amount in respect of other intangible assets, such as purchased goodwill or patents.

268

Clients' liabilities per contra

This item shall include any relevant amount in respect of liabilities of clients relating to any outstanding instrument specified in items 280 to 283, which instruments have not been included under item 246 as having been discounted by the reporting bank, but which have been discounted or rediscounted by any other bank or have been sold, which aggregate  amount shall be the contra item to item 79.

269

Remittances in transit

This item shall include any relevant amount in respect of—

(a)

cheques or other orders to pay, drawn on one of the branches of a bank in the Republic or another bank in the Republic or the Reserve Bank, and with which another such branch or bank in the Republic has credited a client or which it has paid out but with which the first-mentioned branch or bank or the Reserve Bank has not yet debited a client; or

(b)

a warrant voucher that the reporting bank has paid out but for which it has not yet received repayment from the Secretary to the Treasury

270

Current income tax receivables and deferred income tax assets

This item shall include any relevant amount in respect of a debit item relating to a current or deferred tax account.

271

Retirement benefit assets

In respect of defined benefit plans, this line item shall reflect the relevant net value between the fair value of the plan asset, including the relevant qualifying insurance policy, and the present actuarial value of the retirement benefit obligation, determined in accordance with the relevant requirements specified in IAS 19.

[Line item number 271, regulation 62(7), inserted by regulation 29(s) of Notice No. 297, GG 40002, dated 20 May 2016]

272

Assets acquired or bought in

This item shall include the aggregate amount in respect of assets bought in to protect an advance or investment and not yet disposed of, such as movable assets, immovable  property, companies or investments in shares of companies, which assets shall be valued at the lower of cost or estimated net realisable value.

276

Other

This item shall include any relevant amount in respect of postal or money orders, stamps or assets not specifically required to be reported elsewhere in this return.