Banks Act, 1990 (Act No. 94 of 1990)RegulationsRegulations relating to BanksChapter II : Financial, Risk-based and other related Returns and Instructions, Directives and Interpretations relating to the completion thereof23. Credit risk: monthly returnDirectives and interpretations for completion of monthly return concerning credit risk (Form BA 200)Subregulation (23) Instructions relating to the completion of the monthly form BA200 are furnished with reference to the headings and item descriptions of specified columns and line items appearing on form BA200Items relating to the summary of selected credit risk related information: standardised approach |
| (23) | Instructions relating to the completion of the monthly form BA 200 are furnished with reference to the headings and item descriptions of specified columns and line items appearing on the form BA 200, as follows: |
Items relating to the summary of selected credit risk related information: standardised approach
Item number |
Description |
2 |
Impaired advances
This item shall reflect the aggregate amount of impaired advances.
As a minimum, an advance is considered to be impaired when objective evidence exists that the bank in unlikely to collect the total amount due. |
3 to 6 |
Assets bought-in
These items shall reflect the relevant aggregate on-balance sheet carrying value of assets bought-in during the preceding five years to protect an investment, including a loan or advance, which assets have not been disposed of at the end of the reporting period. |
7 to 9 |
Credit impairment
These items shall reflect the respective relevant required aggregate amounts of specific credit impairments and portfolio credit impairments raised by the reporting bank in accordance with the relevant requirements specified in Financial Reporting Standards issued from time to time. |
11 |
Total gross credit exposure
This item shall reflect the relevant required gross amount of credit exposure before the application of credit risk mitigation and any relevant credit conversion factor. |
12 |
Credit exposure value post credit risk mitigation
This item shall reflect the relevant required aggregate amount of gross credit exposure after the effect of any relevant credit risk mitigation has been included. |
13 |
Credit exposure post credit risk mitigation and credit conversion
This item shall reflect the relevant required aggregate amount of gross credit exposure after the effects of any relevant credit risk mitigation and credit conversion factors have been included. |
[Regulation 23(23) substituted by section 3(q) of Notice No. 1427, GG44048, dated 31 December 2020 - effective 1 January 2021]