| (7) | Whenever relevant, for purposes of reporting on the form BA 300 of— |
| (a) | specified asset classes, the category titled— |
| (i) | "advances" shall include— |
| (A) | all loans or advances made by the reporting bank, whether asset-backed or unsecured; |
| (B) | all advances originated by the reporting bank through transactional banking facilities, such as overdrafts; |
| (C) | any structured finance loans; |
| (ii) | "trading, hedging and investment instruments" shall include— |
| (A) | any financial market investment instrument, collateral deposits and unlisted equity investments; |
| (B) | any relevant derivative position or instrument; |
| (C) | any asset held in terms of a trading or investment activity of the reporting bank; |
| (iii) | "other assets" shall include all assets other than the asset items envisaged in subparagraphs (i) and (ii) above, including— |
| (A) | any debit balance in respect of items in transit arising from timing differences in external settlement processes; and |
| (B) | fixed assets, and intangible assets such as goodwill, patents and trademarks, which assets, by virtue of their nature, shall be regarded as non-contractual or of indeterminate maturity, as the case may be. |
| (b) | specified liability classes, the category titled— |
| (i) | "volatile deposits" shall include any deposit likely to be withdrawn quickly in a stress situation, including deposits received from government, parastatal institutions, financial institutions, asset managers, pension fund managers, banks or other private sector financial institutions, or private individuals; |
[Regulation 26(7)(b)(i) substituted by regulation 10(a) of Notice No. R. 297, GG 40002, dated 20 May 2016]
| (ii) | "stable deposits", whenever referred to in items 1 to 97 of the form BA 300, shall include any deposit deemed by the reporting bank to be less liquid, that is, deposits other than volatile deposits, including deposits received from government, parastatal institutions, financial institutions, asset managers, pension fund managers, banks or other private sector financial institutions, or private individuals; |
[Regulation 26(7)(b)(ii) substituted by regulation 10(b) of Notice No. R. 297, GG 40002, dated 20 May 2016]
Provided that in respect of subparagraphs (i) and (ii)—
| (A) | a bank shall duly document the specific definitions and/or criteria applied by the bank to distinguish between "stable deposits" and "volatile deposits" and, at the request of the Registrar, the bank shall in writing submit to the Registrar the said specific definitions and/or criteria; |
| (B) | the Registrar may from time to time issue directives in respect of criteria to be applied by banks in order to distinguish between "stable deposits" and "volatile deposits"; |
| (iii) | "trading and hedging instruments" shall include— |
| (A) | any financial market instrument, collateral liabilities and unlisted equity instruments; |
| (B) | any liability arising from a trading or investment activity of the reporting bank; |
| (C) | any relevant derivative position or instrument; |
| (iv) | "other liabilities" shall include all liabilities other than the liability items or instruments envisaged in subparagraphs (i) to (iii) above, including any relevant amount related to a non-funding related liability, |
| (c) | items relating to maturity— |
| (i) | "next day" shall include any item with a legal right for the relevant amount to be paid or received on the business day immediately following the reporting date; |
| (ii) | "2-7 days" shall include any item with a legal right for the relevant amount to be paid or received from the second business day up to and including the seventh day immediately following the reporting date; |
| (iii) | "non contractual" or "indeterminate maturity", as the case may be, shall include any item or position in respect of which no right or obligation in respect of maturity exists, including items such as deferred tax or provisions for non-performing assets. |
