Line item

Description

1

Deposits

This item is the total of amounts included in items 2 and 32 and shall include all amounts relating to deposits, NCDs, PNs or other acknowledgements of debt irrespective of the currency in which the deposit or instrument is denominated, or the maturity of the instrument or deposit.

2

Deposits denominated in rand

This item is the total of amounts included in items 3, 6, 12, 13 and 29 and shall include all amounts relating to deposits, NCDs, PNs and other acknowledgements of debt, denominated in the domestic currency, that is, denominated in rand, irrespective of the maturity of the deposit or instrument.

3, 33, 44, 52, 60, 69, 82 and 87

SA banks

These items shall include any amount relating to intragroup bank and interbank funding. Intragroup bank funding shall include any funds received by the reporting bank from other banks within the same group as the reporting bank whereas interbank funding shall include any funds received by the reporting bank from other banks situated within the Republic.

6 and 34

Central and provincial government

This item shall include any amount received from—

[Line item numbers 6 and 34, regulation 62(7), substituted by regulation 29(k) of Notice No. 297, GG 40002, dated 20 May 2016]

8

Tax and loan account

This item shall include any credit amount held by the central government with the reporting bank in the tax and loan account, which amount normally constitutes operating cash for the business use of the National Treasury.

9

Other

This item shall include any credit amount held by the central government with the reporting bank in an account other than the tax and loan account.

12

Other monetary institutions

This item shall include any relevant amount relating to deposits received by the reporting bank from institutions such as the Reserve Bank, the Corporation for Public Deposits, the Land Bank or the Post Bank, including any relevant credit balance due to the Reserve Bank in terms of the SAMOS penalty facility, provided that any asset pledged as security in respect of the Reserve Bank's SAMOS penalty facility, such as Treasury Bills or Government stock, shall be retained as an asset, and appropriately reported in columns 1 to 3 on the asset side of the bank's balance sheet, but shall not be reported in column 4, assets sold under repurchase agreement.

15

Public financial corporate sector

This item shall include any amount relating to deposits received by the reporting bank from institutions such as the Development Bank of Southern Africa and the Industrial Development Corporation of SA Limited but not any amount relating to a deposit received from the Reserve Bank, the Corporation for Public Deposits, public sector  insurers, public sector pension funds or the Public Investment Corporation.

20

Private financial corporate sector

This item shall include any amount relating to deposits received by the reporting bank from medical schemes, financial intermediaries, unit trusts, fund managers, trust companies, property unit trusts, special purpose entities related to securitisation or holding companies, but not any amount relating to a deposit received from any private sector pension fund or private sector insurer.

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

21

Money-market unit trusts

This item shall include any amount relating to deposits received by the reporting bank from money-market unit trusts operating in terms of the Collective Investment Schemes Control Act, Act No. 45 of 2002, as amended.

22

Other unit trusts

This item shall include any amount relating to deposits received by the reporting bank from unit trusts other than money-market unit trusts, operating in terms of the Collective Investment Schemes Control Act, Act No. 45 of 2002, as amended.

23

Fund managers

This item shall reflect only the fund managers' own funds, including any amount received by the reporting bank from institutions approved under the Financial Advisory and Intermediary Services Act, Act no. 37 of 2002, as amended, to carry on the business of managing funds on behalf of others, which institutions may be referred to as fund managers, portfolio managers or asset managers.

Fund managers shall disclose to the reporting bank the identity, including the institutional sector, of the principal on behalf of whom funds are managed, and the relevant amount shall be shown as a deposit of the sectoral grouping whose funds are managed.

24

Other

This item shall include any amount relating to deposits received by the reporting bank from any private sector financial institution, other than amounts included in items 21 to 23, which institutions may include institutions such as medical schemes, property unit trusts, special purpose entities related to securitisation, financial holding companies, finance companies or financial auxiliaries, including trust companies, but not any fund manager.

[Line item number 24,  regulation 62(7), substituted by regulation 29(m) of Notice No. 297, GG 40002, dated 20 May 2016]

25

Private non-financial corporate sector

This item shall include any relevant amount relating to deposits received by the reporting bank from the private non-financial corporate sector, which includes all resident privately owned institutional units whose principal activity is the production of goods and non-financial services, such as non-profit institutions serving the non-financial corporate sector, co-operatives, close corporations or other private sector companies.

[Line item number 25, regulation 62(7), inserted by regulation 29(n) of Notice No. 297, GG 40002, dated 20 May 2016]

28

Non-profit institutions serving households and other

This item shall include any amount relating to deposits received by the reporting bank from non-profit organisations serving households, such as non-profit schools (church and missionary), private trusts, environmental trusts or friendly societies.

[Line item number 28, regulation 62(7), substituted by regulation 29(o) of Notice No. 297, GG 40002, dated 20 May 2016]

32

Deposits denominated in foreign currency

Irrespective of the maturity of a deposit or instrument, this item shall reflect the aggregate amount of the relevant items specified in line items 33 to 38, including the relevant amounts related to deposits, customer foreign currency account deposits, NCDs, PNs or other acknowledgements of debt, denominated in foreign currency.

36, 47, 53, 61, 70, 75, 83, 88 and 99

Financial corporate sector

These items shall include any relevant amount received by the reporting bank from the public financial corporate sector and the private financial corporate sector.

37, 48, 54, 62, 71, 76, 84, 89 and 100

Non-financial corporate sector and other

These items shall include any relevant amount received by the reporting bank from the public non-financial corporate sector and the private non-financial corporate sector.

42

Loans received under repurchase transactions

This item shall include any relevant amount relating to a loan received in terms of a repurchase agreement or transaction.

The underlying asset(s) (temporarily sold)—

(a)

shall be retained on the asset side of the balance sheet, as part of assets to be reported in column 1 and 3 of the form BA 900;

(b)

shall also be reported in column 4 on the asset side of the form BA 900.

51

Collateralised borrowing

This item shall include any relevant amount relating to the borrowing of funds in respect of which the reporting bank provided collateral provided that any funds obtained in terms of collateralised borrowing and denominated in foreign currency shall be included in item 63.

57

Other borrowing

This item shall include any relevant amount obtained in respect of borrowed funds, other than an amount already included in item 42 or 51.

68

Debt securities

This item shall include the aggregate amount relating to financial instruments issued in order to obtain capital or funding, which financial instruments may include commercial paper, medium term notes, bonds, etc.

[Line item number 68, regulation 62(7), substituted by regulation 29(p) of Notice No. 297, GG 40002, dated 20 May 2016]

73

Credits in transit

This item shall include amounts relating to any credit in transit, including amounts held against certified or initialled cheques, outstanding travellers cheques issued, outstanding drafts issued, stop orders or other credits in transit in respect of mail or telegraphic transfers.

74

Other

This item shall include all amounts obtained in respect of financial instruments issued not reported elsewhere.

79

Outstanding liabilities on behalf of clients per contra item

This item shall include all amounts relating to outstanding

liabilities on behalf of clients in respect of acknowledgement of

debt endorsed and rediscounted, which item constitutes the

contra item to item 268.

81 and 85

Liabilities in respect of derivative instruments

These items shall include any liability of the reporting bank in respect of derivative instruments, which liability shall be reported at market value. The value of any derivative instrument not traded on an exchange or which cannot be interpolated from instruments traded on exchanges, may be based on the value derived from an internal model of the reporting bank.

86 and 90

Other trading liabilities excluding derivatives

These items shall include any trading related liability of the reporting bank other than liabilities arising from derivative instruments or liabilities reported elsewhere on the form BA 900.

92

Current and deferred tax liabilities

This item shall include any liability of the reporting bank in respect of current tax or deferred tax arising from temporary differences at the end of the reporting period.

93 and 94

Other

This item shall include any amount relating to a suspense account, any provision not included elsewhere in the form BA900, any relevant short position in instruments such as equity or bonds or commitment in respect of a short position but not any amount relating to unearned finance charges, accrued interest or rebates.

97

Share capital

This item shall include any amount obtained in respect of equity instruments issued by the reporting bank.

101

Other reserves

This item shall include any amount relating to the reserves of the reporting bank, including any amount in respect of retained earnings.