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

Column number

Description

2

On-balance-sheet exposure

This column shall reflect the relevant aggregate amount in respect of the reporting bank's on-balance-sheet credit exposure to a person, other than any credit exposure arising from a derivative instrument, securities financing transaction or equity exposure, which amount shall be gross of any valuation adjustment or credit impairment.

3

Off-balance-sheet exposure: Gross

This column shall reflect the aggregate amount in respect of the reporting bank's off- balance-sheet credit exposure to a person, other than any credit exposure arising from a  derivative  instrument or  securities  financing  transaction, including any  relevant exposure amount in respect of an irrevocable commitment, prior to the application of any relevant credit conversion factor.

4

Off-balance sheet exposure: after applying CCFs

This column shall reflect the relevant aggregate amount in respect of the reporting bank's off-balance-sheet credit exposure to a person, other than any credit exposure arising from a derivative instrument or securities financing transaction, including any relevant exposure amount in respect of an irrevocable commitment, after the application of any relevant credit conversion factor.

5

Securities Financing Transactions: Gross

This column shall reflect the relevant aggregate gross amount in respect of any credit exposure to a person arising from securities financing transactions, including—

6

Securities Financing Transactions: EAD

This column shall reflect the relevant aggregate exposure-at-default amount, calculated in terms of the comprehensive approach for credit risk mitigation specified in regulation 23(9)(b), in respect of any credit exposure to a person arising from a securities financing transaction.

7

OTC derivative instruments : Gross

This column shall reflect the relevant aggregate amount in respect of any credit exposure to a person arising from a transaction concluded in respect of an over-the- counter derivative instrument.

8

OTC derivative instruments: EAD

This column shall reflect the relevant aggregate exposure-at-default amount in respect of any credit exposure to a person arising from a transaction concluded in respect of an over-the-counter derivative instrument, calculated in accordance with the relevant requirements related to the standardised approach for counterparty credit risk specified in regulation 23(18).

9

Equity exposure

This column shall reflect the relevant aggregate amount in respect of any credit exposure to a person arising from transactions concluded in equity instruments.

10

Trading book

This column shall reflect the relevant aggregate amount in respect of any credit exposure to a person arising from any relevant transaction or position held in the bank's trading book, other than any credit exposure arising from a derivative instrument, securities financing transaction or equity exposure

11

Other

This column shall reflect the relevant aggregate amount in respect of any credit exposure to a person arising from transactions other than any amount related to a transaction reported in columns 2 to 10, such as, for example, exposure arising from collective investment undertakings or securitisation vehicles.

13

In default

This column shall reflect the relevant aggregate exposure amount classified as sub- standard, doubtful or loss in terms of the provisions of subregulation (5)

14

Specific credit impairments

This column shall reflect the relevant aggregate amount relating to any specific credit impairment raised by the reporting bank in accordance with any relevant financial reporting standard issued from time to time, in respect of the bank's relevant exposure to a person.

16

Eligible financial collateral

This column shall reflect the relevant aggregate amount related to any eligible financial collateral envisaged in regulation 23(9)(b), that mitigates or reduces the bank's original exposure to a person or counterparty.

17

Unfunded credit protection: guarantees and credit derivative instruments

This column shall reflect the  relevant aggregate amount related to any eligible guarantees and credit derivate instruments respectively envisaged in regulations 23(9)(c) and 23(9)(d), that mitigates or reduces the bank's original exposure to a person or counterparty.

18

Adjusted exposure post specific credit impairment and CRM

This column shall reflect the relevant aggregate amount related to the bank's adjusted exposure after taking into consideration—

19

Risk weighted exposure

This column shall reflect the relevant aggregate amount related to the bank's adjusted risk weighted credit exposure to a person or counterparty, after taking into consideration—

20

Additional risk weighted exposure amount

This column shall reflect the relevant aggregate amount of additional risk weighted exposure in respect of a bank's credit concentration risk to a person, calculated in accordance with such requirements as may be specified in writing by the Prudential Authority from time to time.

21

Gross credit exposure as % of Tier 1 qualifying capital and reserve funds

This column shall reflect the relevant gross credit exposure amount reported in column 12 expressed as a percentage of the bank's tier 1 qualifying capital and reserve fund.

22

Adjusted credit exposure post specific credit impairment and CRM as % of Tier 1 qualifying capital and reserve funds

This column shall reflect the relevant adjusted credit exposure amount reported in column 18 expressed as a percentage of the bank or controlling company's tier 1 qualifying capital and reserve fund.