| (19) | Instructions relating to the completion of the return are furnished with reference to certain item descriptions and line item numbers appearing on the form BA 600, as follows: |
Line item
number
| 2 | [Instructions for the completion of item number 2 deleted by regulation 6(c) of Notice No. R. 261 dated 27 March 2015] |
| 8 | This item shall reflect any additional required amount of capital and reserve funds specified by the Registrar in accordance with the relevant requirements specified in regulation 38(4), including any additional required amount of capital and reserve funds in respect of concentration risk. |
| 11 | [Instructions for the completion of item number 2 deleted by regulation 6(c) of Notice No. R. 261 dated 27 March 2015] |
| 12 | This item shall reflect any approved adjustment made to the consolidated qualifying amount of capital and reserve funds of the relevant reporting bank or controlling company, provided that when requested by the Registrar the said bank or con trolling company shall in writing submit to the Registrar an analysis of the said amount. |
| 15 to 17 | These items shall indicate whether or not the relevant reporting bank or controlling company complies with the relevant prescribed ratio, prudential requirement or reporting requirement specified in these Regulations. |
| 22 to 32 | These items shall reflect the relevant required information relating to any majority owned or controlled financial entity or financial entity in respect of which the reporting bank or controlling company holds a significant minority interest, which majority owned or controlled financial entity or financial entity in respect of which the reporting bank or controlling company holds a significant minority interest is either fully consolidated, consolidated on a pro-rata basis or otherwise aggregated in order to, amongst other things, determine the said reporting bank or controlling company's required amount of capital and reserve funds. |
| 22 | Irrespective of their significance, this item shall reflect the relevant required aggregate amounts relating to all relevant registered banks included in the relevant reporting group, the required details of which banks— |
| (a) | unless otherwise directed in writing by the Registrar or specified in this regulation 36 shall be based on the relevant required information submitted by the relevant bank to its relevant supervisor; |
| (b) | shall separately be shown in the space provided below line item 22. |
| 23 | This item shall reflect the relevant required aggregate amounts relating to all eliminations made in respect of intra-group balances held between banks reported in item 22, that is, item 23 shall not include any intra-group balance other than an intra-group balance relating to a bank included in item 22, which intra-group eliminations— |
| (i) | any relevant amount added back in respect of an intra-group impairment; |
| (ii) | any relevant amount relating to any issued instrument qualifying as capital and reserve funds of any other bank in the relevant reporting banking group; |
| (iii) | any relevant amount relating to non-qualifying capital and reserve funds; |
| (iv) | any relevant amount relating to a prescribed deduction against capital and reserve funds; |
| (b) | shall not include any amount relating to a minority interest approved by the Registrar to qualify as capital and reserve funds of the relevant consolidated group, |
provided that the relevant reporting bank or controlling company shall include any intra-group balances relating to entities other than banks in item 31 below.
| 24 | This item, amongst other things, shall reflect the net amount of qualifying capital and reserve funds relating to all registered banks within the relevant reporting banking group. |
| 25 | This item shall reflect the relevant required aggregate amounts relating to all registered bank controlling companies within the relevant reporting banking group, the relevant required details of which controlling companies shall separately be shown in the space provided below line item 25. |
| 26 | This item shall reflect the relevant required aggregate amounts relating to all significant financial entities within the relevant reporting banking group, other than any amount relating to a bank or controlling company, the relevant required details of which significant financial entities shall separately be shown in the space provided below line item 26, which significant financial entities— |
| (i) | any relevant significant entity conducting securities trading activities; |
| (ii) | any relevant significant joint venture; |
| (b) | shall exclude any insurance entity the required details of which shall be reported in item 28, |
provided that the relevant reporting bank or controlling company shall include the relevant required aggregate amounts relating to non-significant entities in item 30.
| 27 | This item shall reflect the relevant required aggregate amounts relating to all significant commercial entities within the relevant reporting banking group, the required details of which commercial entities shall separately be shown in the space provided below line item 27. |
| 28 | In order to facilitate a reconciliation to the consolidated forms BA 100 and BA 120 of total assets, total net income after taxation and total shareholders funds, this item shall reflect the relevant required aggregate amounts relating to all significant insurance entities, the required details of which insurance entities shall separately be shown in the space provided below line item 28. |
| 29 | This item shall reflect the relevant required aggregate amounts relating to all special-purpose institutions involved in securitisation schemes, the relevant financial information of which special-purpose institutions, in terms of Financial Reporting Standards issued from time to time, is required to be consolidated into the financial information of the relevant reporting group, provided that the relevant reporting bank or controlling company shall separately report the relevant required information relating to the said special-purpose institutions in the space provided below line item 29. |
| 30 | This item shall reflect the relevant required aggregate amounts relating to all nonsignificant entities included in the group financial statements of the relevant reporting bank or controlling company, as the case may be, that is, the aggregate amount relating to all entities included in the group financial statements of the relevant reporting bank or controlling company, other than amounts already included in items 22 to 29, shall be reported in this item 30, including any amount relating to any non-significant insurance or commercial entity. |
| 31 | This item shall reflect the relevant required aggregate amounts relating to all eliminations made in respect of intra-group balances, other than intra-group balances reported in item 23, including in the case of a non-bank any relevant amount relating to— |
| (a) | any qualifying capital and reserve funds; |
| (b) | prescribed deductions against capital and reserve funds; or |
| (c) | non-qualifying capital and reserve funds. |
| 33 | This item shall reflect— |
| (a) | in column 14 the relevant equivalent amount of risk weighted exposure relating to any additional required amount of capital and reserve funds in respect of a group large exposure reported in items 47 to 53; |
| (i) | any reduction in the consolidated qualifying amount of capital and reserve funds related to goodwill included in the consolidated accounts of the relevant reporting bank or controlling company; and |
| (ii) | any differences between any relevant reporting requirements specified in these Regulations and in Financial Reporting Standards issued from time to time, |
provided that at the written request of the Registrar the reporting bank or controlling company, as the case may be, shall submit in writing to the Registrar a detailed breakdown of the respective items and amounts included in this item 33.
Column number relating
to items 22 to 34
| 1 | Based on the relevant keys specified in footnotes 1 and 2 of the form BA 600, this column shall indicate— |
| (a) | whether the approach adopted by a relevant host supervisor or other supervisor for the calculation of the minimum required amount of capital and reserve funds, for example, is based on the relevant requirements specified in the 1988 Capital Accord or the Revised Framework for capital measurement and capital standards originally issued by the Basel Committee in July 1988 and June 2004, respectively, as amended from time to time; |
| (b) | whether or not the rules and regulations of the relevant regulator or supervisor are deemed equivalent to the provisions of the Act and the Regulations. |
| 2 | This column shall reflect the actual or effective percentage held in the relevant entity by the relevant reporting bank or controlling company, and its associates. |
| 3 | This column shall reflect the current book value of the investment of the relevant bank or controlling company in the relevant entity. |
| 4 | This column shall reflect the current year-to-date amount of net income after tax for the relevant period relating to the current financial year, provided that item 32, column 4, shall be equal to item 87, column 8 or 9, as the case may be, of the form BA 120. |
| 5 | This column shall reflect the total assets of the relevant reporting entity, provided that item 32, column 5, shall be equal to item 54, column 6 or 7, as the case may be, of the form BA 100. |
| 6 to 12 | These columns shall reflect the relevant required amounts of risk weighted exposure of the relevant group or entity, calculated in accordance with the relevant requirements specified in these Regulations or, in the case of a regulated entity in respect of which the aggregation or deduction method is applied, subject to the prior written approval of and such conditions as may be specified in writing by the Registrar, the rules and regulations of the relevant host supervisor or other supervisor the rules and regulations of which are deemed by the Registrar to be equivalent to the provisions contained in the Act and in these Regulations. |
| 13 | In order to avoid any double counting of risk or required amount of capital and reserve funds this column shall reflect the aggregate amount of risk weighted exposure between or relating to intra-group entities ultimately required to be included in the consolidated required amount of capital and reserve funds of the relevant reporting bank or controlling company, as the case may be, that is— |
| (a) | this column shall reflect the total amount of risk weighted exposure relating to credit risk, operational risk, equity risk or other risk, as envisaged in columns 6 to 12, in respect of any intra-group exposure between intragroup entities ultimately required to be included in the consolidated required amount of capital and reserve funds; |
| (b) | no amount relating to risk weighted intra-group exposure in respect of an exposure or entity ultimately excluded from the consolidated required amount of capital and reserve funds, such as an insurance entity, shall be included in this column 13. |
| 14 | This column shall reflect the relevant equivalent amount of risk weighted exposure relating to any additional required amount of capital and reserve funds specified by the Registrar or a relevant host supervisor, provided that in addition to the aforementioned required amount the reporting bank or controlling company, as the case may be, shall report in item 33 any further required amount of capital and reserve funds in respect of large exposures, calculated in items 52 and 53 of the form BA 600. |
| 16 | This column shall reflect the relevant aggregate amount of shareholders equity calculated and disclosed in accordance with the relevant requirements specified in Financial Reporting Standards issued from time to time, provided that item 32, column 16, shall be equal to item 87, column 6 or 7, as the case may be, of the form BA 100. |
| 17 | This column shall reflect the aggregate amount of issued qualifying and nonqualifying capital instruments or reserve funds not already included in column 16. |
| 18 | This column shall reflect the aggregate amount of items included in columns 16 and 17 not eligible as consolidated qualifying capital and reserve funds in terms of the relevant provisions contained in the Act or Regulations, or in relevant cases specified in writing by the Registrar, the rules and regulations of a relevant host supervisor, which disqualification from consolidated qualifying capital and reserve funds, for example, may relate to a prescribed prudential limit, provided that the reporting bank or controlling company, as the case may be, shall eliminate any relevant amount relating to intra-group capital instruments not qualifying as capital in item 23 and 31 respectively. |
| 19 | This column shall reflect the aggregate amount of items constituting deductions against capital and reserve funds in terms of the provisions of these Regulations or when relevant the rules and regulations of a relevant host supervisor or other supervisor, including any specified deduction arising from a shortfall when expected loss is compared to an allowance for credit impairment, provided that the reporting bank or controlling company, as the case may be— |
| (a) | shall as part of the eliminations respectively envisaged in items 23 and 31 appropriately adjust any relevant amount relating to a deduction that arises from an intra-group investment or exposure; |
| (b) | shall deduct in item 33, column 19, any relevant goodwill arising from a consolidation of accounts. |
| 20 | This column shall reflect the relevant amount of qualifying capital and reserve funds of the reporting bank or controlling company. |
| 24 | In respect of every relevant entity this column shall reflect the relevant capital adequacy ratio of the said entity calculated in accordance with the relevant rules and regulations of the relevant supervisor. |
| 25 | In respect of every relevant entity this column shall reflect the relevant minimum required capital adequacy ratio prescribed by the relevant supervisor. |
Column number relating
to items 40 to 46
| 1 | In respect of the relevant intra-group entity, this column shall reflect the aggregate amount or cost of the investment made by the relevant bank or controlling company and its related persons in the said intra-group entity. |
| 2 | In respect of the relevant intra-group entity, this column shall reflect the aggregate gross amount of all on-balance sheet exposures other than investments reported in column 1 of the relevant bank or controlling company and its related persons to the said intra-group entity. |
| 4 | In respect of the relevant intra-group entity, this column shall reflect the aggregate gross amount of all off-balance sheet exposures of the relevant bank or controlling company and its related persons, calculated in accordance with the relevant requirements specified in Financial Reporting Standards issued from time to time. |
| 6 and 7 | In order to facilitate an analysis of variances, based on the relevant requirements specified above for the completion of columns 1 to 5, these columns shall reflect the relevant aggregate gross amount of exposure reported by the relevant bank or controlling company in the form BA 600 for the preceding reporting period, that is, the relevant aggregate amount reported in column 6 for the current reporting period shall be equal to the relevant amount reported in column 3 of the preceding reporting period whilst the relevant aggregate amount reported in column 7 for the current reporting period shall be equal to the relevant amount reported in column 5 of the preceding reporting period. |
| 10 to 12 | In respect of the relevant intra-group entities, these columns shall indicate the response of the relevant reporting bank or controlling company to the respective questions listed in notes 2a to 2c at the bottom of the section relating to intra-group exposure, provided that— |
| (a) | in respect of the said questions the said reporting bank or controlling company, as the case may be, shall indicate a response of "yes" with a numeric 1 and a response of "no" with a numeric 2; |
| (b) | at the written request of the Registrar, the relevant reporting bank or controlling company shall in writing submit to the Registrar such additional information as may be specified in writing by the Registrar. |
For example, when loans or advances are not extended to intra-group entities at arms length, the relevant reporting bank or controlling company shall in writing submit to the Registrar such additional information relating to such intra-group exposure as may be specified in writing by the Registrar.
Line item
number
| 47 to 52 | Based on the relevant requirements specified in section 73 of the Act read with the relevant requirements specified in regulations 24(6) to 24(8), these items shall reflect the relevant required information related to exposures granted to the respective specified persons. |
[Regulation 36(19)(47-49) substituted by section 5(a) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]
| 51 | [Regulation 36(19)(51) deleted by section 5(b) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]. |
| 52 | [Regulation 36(19)(52) deleted by section 5(b) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]. |
| 53 | This item shall reflect the relevant required information in respect of the bank or controlling company's 20 largest exposures, calculated in accordance with the relevant requirements specified in regulations 24(6) to 24(8). |
[Regulation 36(19)(53) substituted by section 5(c) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022].
Column number relating
to items 47 to 52
| 2 | This column shall reflect the aggregate amount of the reporting bank or controlling company's on-balance sheet exposure to a person, other than any on- balance sheet exposure arising from a derivative instrument, securities financing transaction or equity exposure, which on-balance sheet exposure amount shall be gross of any valuation adjustment or credit impairment. |
| 3 | This column shall reflect the aggregate amount of the reporting bank or controlling company's off-balance sheet exposure to a person, other than any credit exposure arising from a derivative instrument or securities financing transaction, which off-balance sheet exposure amount shall include any amount relating to an irrevocable commitment or committed undrawn facility, after the application of any relevant specified credit conversion factor. |
| 4 | This column shall reflect the reporting bank or controlling company's relevant aggregate exposure-at-default amount arising from any relevant securities financing transaction, calculated in terms of the comprehensive approach for credit risk mitigation specified in regulation 23(9)(b). |
| 5 | This column shall reflect the aggregate amount of the reporting bank or controlling company's exposure to a person arising from any relevant transaction in 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). |
| 6 | This column shall reflect the relevant aggregate amount in respect of any credit exposure to a person arising from transactions concluded in equity instruments. |
| 7 | 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. |
| 8 | 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 3 to 8, such as, for example, exposures arising from collective investment undertakings or securitisation vehicles. |
| 9 | This column shall reflect the relevant aggregate amount related to the bank or controlling company's adjusted exposure after taking into consideration any relevant credit impairment raised against the exposure and after taking into consideration any relevant eligible credit risk mitigation envisaged in regulation 23(9) to mitigate or reduce the bank or controlling company's original exposure to that person or counterparty. |
| 10 | This column shall reflect the relevant aggregate amount related to the bank or controlling company's adjusted risk-weighted credit exposure to a person or counterparty, after taking into consideration any relevant credit impairment raised against the exposure and after taking into consideration any eligible credit risk mitigation envisaged in regulation 23(9) to mitigate or reduce the bank or controlling company's original exposure to that person or counterparty. |
| 12 | This column shall reflect the relevant aggregate amount of additional risk-weighted exposure in respect of a bank or controlling company's credit concentration risk to a person, calculated in accordance with such requirements as may be specified in writing by the Authority from time to time. |
| 13 | This column shall reflect the relevant gross credit exposure amount reported in column 10 expressed as a percentage of the bank or controlling company's tier 1 qualifying capital and reserve funds. |
| 14 | This column shall reflect the relevant adjusted credit exposure amount reported in column 11 expressed as a percentage of the bank or controlling company's tier 1 qualifying capital and reserve funds |
[Regulation 36(19)(47-52) substituted by section 5(d) of Notice No. 943, GG46159, dated 31 March 2022 : effective 1 April 2022]
