Banks Act, 1990 (Act No. 94 of 1990)

Column number

Description

1

Utilised: on-balance-sheet exposure

This column shall reflect the relevant aggregate amount in respect of amounts drawn by clients, which amounts form part of the reporting bank’s current on-balance-sheet exposure before the application of any credit risk mitigation (CRM).

2

Off-balance-sheet exposure

This column shall reflect the relevant aggregate amount in respect of—

(a)

facilities granted to clients but not drawn, that is, unutilized facilities in respect of which no funds have been paid out and no debit balance has been raised; and

(b)

other off-balance-sheet items such as guarantees and commitments made by the reporting bank,

which amounts form part of the reporting bank's total current exposure, before the application of any risk mitigation or relevant credit conversion factor.

3

Repurchase and resale agreements

This column shall reflect the relevant aggregate amount in respect of any credit exposure arising from a repurchase or resale agreement concluded by the reporting bank.

4

Derivative instruments

This column shall reflect the relevant aggregate amount in respect of any credit exposure arising from derivative instruments, including any relevant amount in respect of exposure to counterparty credit risk calculated in accordance with the relevant requirements specified in subregulations (15) to (19).

7

Total credit exposure (EAD)

This column shall reflect the aggregate amount in respect of the reporting bank’s relevant exposure weighted EAD amount, calculated in accordance with the relevant requirements specified in subregulations (11) and (13).

10

Risk weighted exposure

This column shall include any relevant risk weighted exposure amount calculated in respect of the reporting bank’s exposure to credit risk, after the application of a scaling factor of 1.06.

12

Risk weighted exposure in respect of assets not subject to double default adjustment

This column shall reflect the relevant aggregate amount of credit exposure not subject to any double default adjustment as envisaged in subregulation (12)(g) or (14)(f).

13

Risk weighted exposure in respect of assets subject to double default provisions, prior to adjustment

This column shall reflect the relevant aggregate amount of credit exposure subject to the requirements of double default envisaged in subregulation (12)(g) or (14)(f), prior to any relevant adjustment in respect of the said double default.