| (1) | The content of the relevant return is confidential and not available for inspection by the public. |
| (2) | The purpose of the directives and the instructions contained in this regulation 36, and in the form BA 600, read with the relevant instructions and information included or specified in the forms BA 100, BA 110, BA 120, BA 300 and BA 700, among other things— |
[Words preceding paragraph (a) substituted by section 10 of Notice No. 724, GG44003, dated 18 December 2020]
| (a) | is to establish minimum standards in respect of consolidated supervision; |
| (b) | in the case of a bank, is to determine on a consolidated basis the financial condition and performance of the relevant bank, including: |
| (i) | the nature and the extent of— |
| (A) | the bank's on-balance sheet assets and liabilities; |
| (B) | the bank's off-balance sheet items; |
| (C) | the bank's exposure to credit risk, including— |
| (i) | any relevant large exposures; |
| (ii) | allowance for any relevant credit or other impairment; |
| (iii) | any relevant exposure to counterparty credit risk; |
| (iv) | any relevant intragroup exposures; |
| (v) | any relevant exposure to a connected or related person; |
| (D) | the bank's exposure to market risk; |
| (E) | the bank's exposure to operational risk; |
| (F) | the bank's exposure to currency risk; |
| (G) | the bank's deposit sources; |
| (ii) | information relating to the bank's income statement, that is, the bank's profit or loss position; |
| (iii) | the bank's capital adequacy position; |
| (iv) | the bank's liquidity position and liquidity structure; |
| (c) | in the case of a controlling company, is to determine on a consolidated basis the financial condition and performance of the relevant controlling company, including: |
| (i) | the nature and the extent of— |
| (A) | the controlling company's on-balance sheet assets and liabilities; |
| (B) | the controlling company's off-balance sheet items; |
| (C) | the controlling company's exposure to credit risk, including— |
| (i) | any relevant large exposures; |
| (ii) | allowance for any relevant credit or other impairment; |
| (iii) | any relevant exposure to counterparty credit risk; |
| (iv) | any relevant intragroup exposures; |
| (v) | any relevant exposure to a connected or related person; |
| (D) | the controlling company's exposure to market risk; |
| (E) | the controlling company's exposure to operational risk; |
| (F) | the controlling company's exposure to currency risk; |
| (G) | the controlling company's funding sources; |
| (ii) | information relating to the controlling company's income statement, that is, the controlling company's profit or loss position; |
| (iii) | the controlling company's capital adequacy position; |
| (iv) | the controlling company's liquidity position and liquidity structure; |
Provided that, unless specifically otherwise stated or specified in writing by the Registrar, all the directives, instructions or requirements specified in these Regulations that relate to a bank on a solo basis shall mutatis mutandis apply to that bank or its controlling company on a consolidated basis.
