Guidance regarding the completion of the liquidity reporting module:
|
|
- Darcy Tucker
- 5 years ago
- Views:
Transcription
1 Guidance regarding the completion of the liquidity reporting module: Covering the reporting of a branch s liquidity position. Issued September 2007 JFSC.Basel II.M7 Liquidity Guide September
2 CONTENTS SECTION 1 Introduction... 3 SECTION 2 Maturity Ladder in the Prudential Return... 4 Introduction... 4 Note A All placements with group companies... 4 Note B Marketable investments... 4 Note C All placements with deposit takers... 5 Note D Loans, Overdrafts and Mortgages... 5 Note E Other Assets... 6 Note F FX Transaction Inflows and Outflows... 6 Note G - Facilities... 6 Note H Other inflows / Other outflows... 6 Note I Deposits from group companies... 6 Note J Deposits from Retail & Corporate / Trust / Fiduciary... 6 Note K Other Liabilities including Capital & Reserves... 7 Note L - Committed Standby facilities provided... 7 Note M Commitments to make loans and advances... 7 SECTION 3 Monthly Summary and Large Deposit Data... 8 Summary Data... 8 Large Deposit data... 8 JFSC.Basel II.M7 Liquidity Guide September
3 SECTION 1 INTRODUCTION Overview 1.1 Liquidity risk is the risk that a firm is not able to fund increases in assets and meet obligations as they come due. Guidance on this subject is provided by the Basel Committee on Banking Supervision ( BCBS ) in its paper Sound Practices for Managing Liquidity in Banking Organisations. Liquidity risk arises because banks are in the business of maturity transformation; they take in deposits that are often repayable on demand or at short notice and use these deposits to fund credit facilities to borrowers over longer periods. 1.2 Changes to the reporting of liquidity risk to the Commission were set out within the Commission s consultation paper Liquidity Management and Reporting, issued in November 2006, and these are enacted within this module. The Commission will consider the figures reported within this Module to be a key indicator of the deposit taker s financial wellbeing. 1.3 The Commission issued a guidance note, Liquidity Management and Reporting, in May 2007 to address the Commission s other liquidity risk management requirements based on the consultation paper. These requirements are a minimum and are not intended to replace or represent an entity s liquidity management policy ( LMP ). The Codes of Practice for Deposit-taking refer entities to the BCBS paper for further guidance. Banks Internal Reporting 1.4 Branches are required to monitor liquidity in accordance with their LMP. The LMP will determine the frequency of internal reporting (usually daily). JFSC.Basel II.M7 Liquidity Guide September
4 SECTION 2 MATURITY LADDER IN THE PRUDENTIAL RETURN Introduction 2.1 Generally, assets and liabilities should be reported on a residual maturity basis except where explicitly stated. The reporting bank should also report interest accrued according to when it is due to be paid/received and other expected cash flows such as dividend payments and settlement of fixed asset purchases. All cash inflows and outflows arising from foreign exchange contracts should be reported gross in lines A.10 and B.10 (see note F). 2.2 A note explaining any key assumptions made in completing the form and the scope for significant potential variances should also be provided; accompanying the other prudential reporting paperwork. 2.3 Assets and liabilities are recorded on a maturity ladder and a mismatch position is calculated for each time bucket, and cumulatively across time buckets. A worst-case basis is used to determine the timing of cashflows, with assets being recorded at the latest potential maturity and liabilities at the earliest. Liquid instruments such as government securities, certificates of deposit ( CDs ), commercial paper (CP), and short dated floating rate notes (FRNs), should be classified according to their marketability, in accordance with note B. 2.4 During a period of strained liquidity, a bank s ongoing ability to execute certain foreign exchange transactions may be severely curtailed and the Commission may also require the completion of additional returns for individual currencies held. All returns should be completed in sterling equivalent. Note A All placements with group companies 2.5 All deposits placed with, and CDs or similar instruments issued by, group entities should be classified according to their contractual maturity date. No adjustment should be made for the marketability of these. Note B Marketable investments 2.6 These may be either debt or equity in nature. Non-marketable investments should be shown in line A.9 Other Assets (see Note E). 2.7 An asset should only be considered as marketable if it fulfils the following criteria: Prices are regularly quoted for the asset; The asset is regularly traded; The asset is readily sold, including by repo, either on an exchange, or in a deep and liquid market for payment in cash; and JFSC.Basel II.M7 Liquidity Guide September
5 Settlement is made according to a prescribed timetable, rather than being subject to negotiation. 2.8 The prescribed timetable dictates whether the Asset is classified as sight, [2 days to < 8 days] or [8 days to < 1 month]. 2.9 A discount should be applied to the market value of an asset before inclusion. The absence of a market value would in all cases preclude an asset being considered marketable. The valuations should be less than 1 month old. The discounts to be used are: Less than 1 year 1 year to less than 5 years 5 years and over Zone A: Sovereign debt, Bank CDs, Local Authority debt 0% 5% 10% Zone A: Other Debt Securities 5% 10% 15% Zone A: Main Index equities 20% All Zone B 40% 2.10 The definitions of Zone A and B are given within the Schedule to the Codes of Practice for Deposit-taking Business. Should there be any doubt as to the correct discount, the deposit taker should contact the Commission for clarification All marketable equity positions should be shown on line A.5. Marketable debt should be split by type across lines A.2 to A.5. Note C All placements with deposit takers 2.12 These should be classified according to the latest contractual maturity date. Any embedded repayment options should be considered only where the bank has the sole right of exercise. Balances on call or demand should be classified as sight. Note D Loans, Overdrafts and Mortgages 2.13 These should be classified according to the latest contractual maturity date. Mortgages secured on residential property are to be shown separately, in line A.8, from all other loans and advances, in line A.7. JFSC.Basel II.M7 Liquidity Guide September
6 Note E Other Assets 2.14 This includes non-marketable debt or equity investments - those that do not qualify for classification under the terms of note B. Non-marketable equity investments would include investments in unlisted companies and should be shown in the 5 years & over incl undated column whilst non-marketable debt investments should be classified according to the latest contractual maturity date. Any embedded repayment options should be considered only where the bank has the sole right of exercise Other assets will include fixed assets, other debtors and accrued interest receivable and these should be classified according to the latest contractual due date or as undated. For example, fixed assets would normally be considered undated and shown at balance sheet value in the 5 years & over including undated column. Note F FX Transaction Inflows and Outflows 2.16 Report cash flows on a gross basis in all cases. Cash flows should include all unsettled amounts classified by settlement date, with inflows on line A.10 and outflows on line B.10. Note G - Facilities 2.17 Report undrawn amounts where the facility is legally committed. Facilities provided by group companies should be shown in line A.11, and might, for example, include liquidity facilities made available by the reporting bank s group treasury. All other facilities should be shown in line A.12. Note H Other inflows / Other outflows 2.18 Include all other known inflows/outflows that are legally committed. Note I Deposits from group companies 2.19 Include all deposits received from group companies according to their earliest potential maturity. Note J Deposits from Retail & Corporate / Trust / Fiduciary 2.20 For the purpose of this schedule, Retail is defined as accounts in the names of individuals. Notice deposits that allow immediate withdrawal with interest penalties should be classified as sight deposits. Retail amounts are to be shown in lines B.2 & B.3, whilst Corporate / Trust / Fiduciary amounts are to be shown JFSC.Basel II.M7 Liquidity Guide September
7 in lines B.4 & B.5. For both of these categories, demand & notice deposits are shown in the first line, with fixed term deposits on the second line. Note K Other Liabilities including Capital & Reserves 2.21 These should be classified according to the latest contractual due date. Capital & Reserves should be shown separately, in line B.8, from other liabilities, which should be shown in line B.9. Many capital and reserve items will be undated, for example share capital, and should be shown in the 5 years & over incl unrated column. The main exception to this would be subordinated debt, which should be classified according to its final maturity. Note L - Committed Standby facilities provided 2.22 Report undrawn facilities provided to third parties where the facility is irrevocably committed. Note M Commitments to make loans and advances 2.23 Report undrawn amounts where the loan is legally committed. JFSC.Basel II.M7 Liquidity Guide September
8 SECTION 3 MONTHLY SUMMARY AND LARGE DEPOSIT DATA Summary Data 3.1 The purpose of the summary data is to give an overview of the internally reported figures. Summary data for both one week and one month cumulative outflows should be reported for the previous quarter as follows: The Average figure should be the mean across each internal report for a working day falling within the period commencing the day after the last prudential reporting date and ending with the current prudential reporting date; and The Lowest figure should be the least positive if all internal reports give positive figures, or the most negative figure given by any of those daily reports. 3.2 Enter each figure as an integer number of percentiles, rounding to the nearest percentile e.g. enter 5 where the value is between 4.5% and % inclusive. Large Deposit data 3.3 Report both the ten largest depositors that are banks and the ten largest other depositors, these already having been aggregated by beneficial owner. 3.4 Identifiers may be used, rather than disclosing the identity of the beneficial owner, but only if: Identifiers are used consistently between consecutive returns; and A list setting out the beneficial owner relating to each identifier used is available to the Commission upon request. JFSC.Basel II.M7 Liquidity Guide September
Guidance regarding the completion of the liquidity reporting module:
Guidance regarding the completion of the liquidity reporting module: Covering the reporting of a subsidiary s liquidity position, including behavioural adjustments, and compliance with Commission limits.
More informationMODULE 10. Guidance to completing the Interest Rate Risk module of BSL/2. (optional)
MODULE 10 Guidance completing the Interest Rate Risk module of BSL/2 (optional) Guernsey Financial Services Commission: Guidance completion of BSL/2 interest rate risk on the banking book Interest Rate
More informationGuidance regarding the completion of the Market Risk (Subsidiaries) prudential reporting module Issued September 2007
Guidance regarding the completion of the Market Risk (Subsidiaries) prudential reporting module Issued September 2007 JFSC.Basel II.M4SAM Guide September 2007 1 Glossary The following abbreviations are
More informationGuidance regarding the completion of the Core Data prudential reporting module:
Guidance regarding the completion of the Core Data prudential reporting module: Covering the reporting of a deposit-taking branch s balance sheet & off-balance sheet exposures and profit & loss account
More informationGuidance on Liquidity Risk Management
Guidance on Liquidity Risk Management XXXX 2016 CONTENTS 1. Introduction... 3 2. Standard Liquidity Approach (SLA)... 4 3. Enhanced Liquidity Approach (ELA): Maximum Mismatch Limits... 5 4. Enhanced Liquidity
More informationGuidance on Liquidity Risk Management DECEMBER CONSULTATION
Guidance on Liquidity Risk Management DECEMBER 2008 - CONSULTATION CONTENTS 1. Introduction... 3 2. Standard Liquidity Approach (SLA)... 5 3. Enhanced Liquidity Approach (ELA): Maximum Mismatch Limits...
More informationMODULE 9. Guidance to completing the Maturity Analysis module of BSL/2
MODULE 9 Guidance to completing the Maturity Analysis module of BSL/2 MATURITY ANALYSIS Overview The Commission recognises that banks may not measure their liquidity using the particular maturity ladder
More informationBANKING BUSINESS THEMED EXAMINATION PROGRAMME: PRUDENTIAL REPORTING SUMMARY FINDINGS
BANKING BUSINESS THEMED EXAMINATION PROGRAMME: PRUDENTIAL REPORTING SUMMARY FINDINGS Issued: September 2014 CONTENTS 1 Introduction... 3 1.1 Objectives and limitations... 3 1.2 Methodology... 3 1.3 Regulatory
More informationSupplementary Information Appendix BR-3 Guidelines for Completion of PIR Overseas Conventional Banks
Supplementary Information Appendix BR-3 Guidelines for Completion of PIR Overseas GUIDELINES FOR COMPLETION OF THE PRUDENTIAL INFORMATION REPORT FOR OVERSEAS CONVENTIONAL BANKS GENERAL 1) All overseas
More informationGuidance to completing the NSFR module of Form LCR and LMR
Guidance to completing the NSFR module of Form LCR and LMR 1 Net Stable Funding Ratio (NSFR) The Net Stable Funding Ratio has been developed to ensure a stable funding profile in relation to the characteristics
More informationMODULE 6. Guidance to completing the Balance Sheet module of BSL/2
MODULE 6 Guidance to completing the Balance Sheet module of BSL/2 1 Glossary The following abbreviations are used within the document: Basel III capital adequacy standard - A global regulatory framework
More informationPursuant to Regulation Nº 07/2017 of 19/05/2017 on the Liquidity requirements for banks, especially in its article 15;
DIRECTIVE N o 01/2018 OF 15/02/ 2018 ON THE COMPUTATION OF THE LIQUIDITY RATIOS Pursuant to Law N o 48/2017 of 23/09/2017 governing the Central Bank of Rwanda, especially in its Articles 8, 9 and 10; Pursuant
More informationBANKING UNIT BANKING RULES LIQUIDITY REQUIREMENTS OF CREDIT INSTITUTIONS AUTHORISED UNDER THE BANKING ACT Ref: BR/05/
BANKING UNIT BANKING RULES LIQUIDITY REQUIREMENTS OF CREDIT INSTITUTIONS AUTHORISED UNDER THE BANKING ACT 1994 Ref: LIQUIDITY REQUIREMENTS OF CREDIT INSTITUTIONS AUTHORISED UNDER THE BANKING ACT 1994 INTRODUCTION
More informationGUIDANCE NOTE FOR DEPOSIT TAKERS (Class 1(1) and Class 1(2))
Isle of Man Financial Services Authority GUIDANCE NOTE FOR DEPOSIT TAKERS (Class 1(1) and Class 1(2)) Quarterly Prudential Returns October 2017 STATUS OF GUIDANCE The Isle of Man Financial Services Authority
More informationPart A Overview Introduction Applicability...1
Part A Overview...1 1. Introduction...1 2. Applicability...1 Part B Legal Provision...2 3. Legal provision (Please refer to the BAFIA for full version of the law)...2 Part C Policy Requirements...3 4.
More informationGuidance on Liquidity Risk Management
2017 CONTENTS 1. Introduction... 3 2. Minimum Liquidity and Reporting Requirements... 5 3. Additional Liquidity Monitoring... 7 4. Liquidity Management Policy ( LMP )... 8 5. Fundamental principles for
More informationBC Liquidity Coverage Ratio Reporting Guide
BC Liquidity Coverage Ratio Reporting Guide J une 2017 BC C r ed i t Un i on s www.fic.gov.bc.ca Table of Contents Contents 1. INTRODUCTION... 2 1.1 Background... 2 1.2 Objectives... 2 2. LCR REPORTING...
More informationSEPTEMBER 2016 BC Credit Unions
Net Cumulative Cash Flow Reporting Guide SEPTEMBER 2016 BC Credit Unions www.fic.gov.bc.ca Table of Contents 1 INTRODUCTION... 1 1.1 Background... 1 1.2 Objectives... 2 2 NCCF REPORTING... 2 3 ASSUMPTIONS...
More informationBank of America, N.A Bangkok Branch Basel II Pillar III Disclosures
BANK OF AMERICA, N.A., BANGKOK BRANCH Bank of America, N.A Bangkok Branch Basel II Pillar III Disclosures Reported as of December 31, 2013 1 Disclosure A: Scope of Application The Basel II Pillar III Disclosures
More informationLiquidity Policy. Prudential Supervision Department Document BS13. Issued: January Ref #
Liquidity Policy Prudential Supervision Department Document Issued: 2 A. INTRODUCTION Liquidity policy and the Reserve Bank s objectives 1. This Liquidity Policy sets out the Reserve Bank of New Zealand
More informationLIQUIDITY RISK. 1. Form BA Liquidity risk
473 LIQUIDITY RISK Page no. 1. Form BA 300 - Liquidity risk... 474 2. Regulation 26 - Directives, definitions and interpretations for completion of monthly return concerning liquidity risk (Form BA 300)...
More informationCONSULTATION PAPER NO.114
CONSULTATION PAPER NO.114 LIQUIDITY REQUIREMENTS REVIEW 22 JUNE 2017 PREFACE Why are we issuing this consultation paper (CP)? The DFSA proposes to amend the provisions on Liquidity Risk contained in the
More informationBank of America, N.A Bangkok Branch
BANK OF AMERICA, N.A., BANGKOK BRANCH Bank of America, N.A Bangkok Branch Basel II Pillar III Disclosures Reported as of December 31, 2010 Disclosure A: Scope of Application The Basel II Pillar III Disclosures
More informationGuidance to completing the LCR module of Form LCR
Guidance to completing the LCR module of Form LCR LIQUIDITY COVERAGE RATIO GUIDANCE Introduction The Liquidity Coverage Ratio ( LCR ) promotes the short-term resilience of the liquidity risk profile of
More informationINSTRUCTIONS FOR COMPLETING PRA110
INSTRUCTIONS FOR COMPLETING PRA110 The instructions build on the EBA s instructions for completing the Maturity Ladder template of Annex XXII. PART I: GENERAL INSTRUCTIONS 1 PART II: INSTRUCTIONS CONCERNING
More information1.3 Balance Sheet Assets Item Nature of Item Total Credit Liquidity A Cash A.1 Notes and coins F A.9 A.2 Cash items in the course of collection F A.
1.3 Balance Sheet Assets Item Nature of Item Total Credit Liquidity A Cash A.1 Notes and coins F A.9 A.2 Cash items in the course of collection F A.9 A.3 Gold F A.9 B Loans to Banks B.1 Loans to Parent
More informationSupplementary Information Appendix BR-4 Guidelines for Completion of PIR Bahraini Conventional Banks
Supplementary Information Appendix BR-4 Guidelines for Completion of PIR Bahraini GUIDELINES FOR COMPLETION OF THE PRUDENTIAL INFORMATION REPORTS Page 1 of 18 GUIDELINES FOR COMPLETION OF THE PRUDENTIAL
More informationSECURITIES CLASSIFICATION SWEDEN Liquidity Coverage Ratio (LCR)
SECURITIES CLASSIFICATION SWEDEN Liquidity Coverage Ratio (LCR) According to the Swedish Financial Supervisory Authority, Kommuninvest bonds are equal to government bonds when calculating the liquidity
More informationINSTRUCTIONS FOR COMPLETING THE MATURITY LADDER TEMPLATE OF ANNEX XXIV
ANNEX XXV INSTRUCTIONS FOR COMPLETING THE MATURITY LADDER TEMPLATE OF ANNEX XXIV 1. Maturity Ladder 1.1. General remarks 1. In order to capture the maturity mismatch of an institution s activities ( maturity
More informationSainsbury s Bank plc. Pillar 3 Disclosures for the year ended 31 December 2008
Sainsbury s Bank plc Pillar 3 Disclosures for the year ended 2008 1 Overview 1.1 Background 1 1.2 Scope of Application 1 1.3 Frequency 1 1.4 Medium and Location for Publication 1 1.5 Verification 1 2 Risk
More informationGuidance regarding completion of the prudential reporting module for banks using the simplified standardised approach to credit risk ( SSA )
Guidance regarding completion of the prudential reporting module for banks using the simplified standardised approach to credit risk ( SSA ) Issued May 2007 JFSC.Basel II.M2SAC Guide May 2007 Glossary
More informationDiamond North Credit Union Consolidated Financial Statements December 31, 2016
Consolidated Financial Statements December 31, 2016 Contents Page Management's Responsibility Auditors' Report Consolidated Financial Statements Consolidated Statement of Financial Position... 1 Consolidated
More informationCBB Reporting Appendix BR-3 Guidelines for Completion of PIRFM
(Specialised Companies) CBB Reporting Appendix BR-3 Guidelines for Completion of PIRFM FORM PIRFM CENTRAL BANK OF BAHRAIN PRUDENTIAL INFORMATION REPORT FOR FINANCING COMPANIES AND MICROFINANCE INSTITUTIONS
More informationCENTRAL BANK OF THE RUSSIAN FEDERATION (BANK OF RUSSIA) 30 May 2014 No. 421-P. Moscow REGULATION
CENTRAL BANK OF THE RUSSIAN FEDERATION (BANK OF RUSSIA) 30 May 2014 No. 421-P Moscow REGULATION On the Calculation of the Liquidity Coverage Ratio ( Basel III ) List of Amending Documents (as amended by
More informationAppendix B: HQLA Guide Consultation Paper No Basel III: Liquidity Management
Appendix B: HQLA Guide Consultation Paper No.3 2017 Basel III: Liquidity Management [Draft] Guide on the calculation and reporting of HQLA Issued: 26 April 2017 Contents Contents Overview... 3 Consultation...
More informationJSC «AsiaСredit Bank (АзияКредит Банк)» Financial Statements for the year ended 31 December 2010
JSC «AsiaСredit Bank (АзияКредит Банк)» Financial Statements for the year ended 31 December Contents Independent Auditors Report Statement of Comprehensive Income 5 Statement of Financial Position 6 Statement
More informationStandard Bank Namibia Risk and Capital Management Report 2010
Standard Bank Namibia Risk and Capital Management Report Risk and capital management 1 Page Overview 1 Capital management 5 Credit risk 7 Liquidity risk 12 Market risk 15 Operational risk 17 Business risk
More informationThe Saudi British Bank. The Saudi British Bank Consolidated Financial Statements For the year ended
Consolidated Financial Statements For the year ended 1 CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 2013 Notes ASSETS Cash and balances with SAMA 3 19,313,766 26,123,913 Due from banks and other
More informationCOMMUNITY FIRST CREDIT UNION LIMITED
Consolidated Financial Statements of COMMUNITY FIRST CREDIT UNION LIMITED KPMG LLP Telephone (705) 949-5811 Chartered Accountants Fax (705) 949-0911 111 Elgin Street, PO Box 578 Internet www.kpmg.ca Sault
More informationJSC ASIAСREDIT BANK (АЗИЯКРЕДИТ БАНК) Financial Statements for the year ended 31 December 2012
JSC ASIAСREDIT BANK (АЗИЯКРЕДИТ БАНК) Financial Statements for the year ended 31 December CONTENTS STATEMENT OF MANAGEMENT S RESPONSIBILITIES FOR THE PREPARATION AND APPROVAL OF THE FINANCIAL STATEMENTS
More informationA response to European Banking Authority s consultation on ITS on supervisory reporting with regard to the Liquidity Coverage Ratio.
A response to European Banking Authority s consultation on ITS on supervisory reporting with regard to the Liquidity Coverage Ratio. Introduction February 2015 The BBA is the leading trade association
More informationBurgan Bank S.A.K. Financial Statements 31 December 2006
Burgan Bank S.A.K. Financial Statements 31 December 2006 Income Statement Year ended 31 December 2006 2006 2005 Notes Interest income 129,862 91,446 Interest expense (76,468) (48,269) Net interest income
More informationIncome statement 3. Balance sheet 4. Cash Flow Statement 6-7. Notes to the Financial Statements 8 67
MARFIN BANK A.D., BEOGRAD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2009 TABLE OF CONTENTS Page Independent Auditor s report 1-2 Income statement 3 Balance sheet 4 Statement of Changes in Equity
More informationNORTHERN CREDIT UNION LIMITED
Consolidated Financial Statements of NORTHERN CREDIT UNION LIMITED KPMG LLP Telephone (705) 949-5811 Chartered Accountants Fax (705) 949-0911 111 Elgin Street, PO Box 578 Internet www.kpmg.ca Sault Ste.
More informationTABLE 2: CAPITAL STRUCTURE - December 31, 2015
Frequency : Quarterly Location : Quarterly Financial Statement TABLE 2: CAPITAL STRUCTURE - December 31, 2015 Balance sheet - Step 1 (Table 2(b)) All figures are in SAR '000 Assets Balance sheet in Published
More informationDecision on the classification of exposures into risk categories and the method of determining credit losses. Subject matter Article 1
Pursuant to Article 101, paragraph (2), item (2) of the Credit Institutions Act (Official Gazette 159/2013, 19/2015 and 102/2015) and Article 43 paragraph (2), item (9) of the Act on the Croatian National
More informationAssiniboine Credit Union Limited Consolidated Financial Statements December 31, 2018
Consolidated Financial Statements Independent auditor s report To the Members of Our opinion In our opinion, the accompanying consolidated financial statements present fairly, in all material respects,
More informationThe Use of IFRS for Prudential and Regulatory Purposes
REPARIS A REGIONAL PROGRAM The Use of IFRS for Prudential and Regulatory Purposes Liquidity Risk Management THE ROAD TO EUROPE: PROGRAM OF ACCOUNTING REFORM AND INSTITUTIONAL STRENGTHENING (REPARIS) !
More informationBasel II in Jersey: Quarterly Reporting and Pillar 2
Basel II in Jersey: Quarterly Reporting and Pillar 2 Comprising an overview of the Commission s quarterly reporting requirements and Pillar 2 assessments. ISSUED AUGUST 2007 CONTENTS Section 1: Executive
More informationFor the 52 weeks ended 2 May 2010
36 Greene King plc Annual Report 2010 1 Accounting policies Corporate information The consolidated financial statements of Greene King plc for the 52 weeks ended 2 May 2010 were authorised for issue by
More informationSUDBURY CREDIT UNION LIMITED
Financial Statements of KPMG LLP Telephone (705) 675-8500 Chartered Accountants Fax (705) 675-7586 Claridge Executive Centre In Watts (1-800) 461-3551 144 Pine Street, PO Box 700 Internet www.kpmg.ca Sudbury
More informationCompletion Guide: Net Cumulative Cash Flow. May Ce document est également disponible en français.
Completion Guide: Net Cumulative Cash Flow May 2018 Ce document est également disponible en français. Table of Contents 1. INTRODUCTION... 3 2. ASSUMPTIONS... 3 3. INFLOWS... 3 4. OUTFLOWS... 6 5. MEMO
More informationConsolidated Financial Statements. Community First Credit Union Limited. December 31, 2011
Consolidated Financial Statements Community First Credit Union Limited Contents Page Independent Auditor s Report 1-2 Consolidated Statements of Financial Position 3 Consolidated Statements of Income and
More informationBNP PARIBAS BANGKOK BRANCH 30 JUNE 2015
PILLAR 3 30 JUNE 2015 REGULATOR : Bank of Thailand VALIDATION DATE : July 2015 Page 1 of 15 Index Page 1. Capital Structure 4 2. Capital adequacy 5 3. Risk Management 5 4. Credit risk disclosures 6 5.
More informationCREDIT BANK OF MOSCOW. Consolidated Financial Statements for the year ended 31 December 2009
Consolidated Financial Statements Contents Independent Auditors Report... 3 Consolidated Statement of Comprehensive Income... 4 Consolidated Statement of Financial Position... 5 Consolidated Statement
More informationAmBank Islamic Berhad (Incorporated in Malaysia)
Interim Financial Statements For the Financial Period 1 April 2018 to 30 June 2018 (In Ringgit Malaysia) Sign off: UNAUDITED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2018 30 June 31 March 2018 2018
More informationAustralia and New Zealand Banking Group Limited New Zealand Branch General Disclosure Statement
Australia and New Zealand Banking Group Limited New Zealand Branch General Disclosure Statement FOR THE YEAR ENDED 30 SEPTEMBER 2010 NUMBER 8 ISSUED NOVEMBER 2010 Australia and New Zealand Banking Group
More informationThe Hongkong and Shanghai Banking Corporation Limited, Bangkok Branch
The Hongkong and Shanghai Banking Corporation Limited, Bangkok Branch Financial statements for the year ended 31 December 2013 and Independent Auditor s Report Note Contents 1 General information
More informationHSBC Bank Armenia cjsc
The HSBC Group HSBC Bank Armenia is a member of HSBC Group, one of the largest banking and financial services organizations in the world. HSBC Group international network comprises around 6,600 offices
More informationDBS BANK (HONG KONG) LIMITED - MACAU BRANCH ANNUAL REPORT 2013
ANNUAL REPORT 2013 CONTENTS Page(s) Balance sheet (in accordance with the standard format 1 established by the AMCM) Profit and loss statement (in accordance with the standard 3 format established by the
More informationNORTHERN CREDIT UNION LIMITED
Consolidated Financial Statements of Consolidated Statement of Financial Position, with comparative figures for December 31, 2010 and January 1, 2010 Assets December 31, December 31, January 1, 2011 2010
More informationProfit before income tax , ,366 Income tax 20 97,809 12,871 Profit for the year 209, ,237
4 CITIBANK, N.A. JAMAICA BRANCH Statement of Profit or Loss and Other Comprehensive Income Year ended Notes $ 000 $ 000 Interest income: Interest on loans 304,394 279,843 Interest on deposits with banks
More informationCREDIT BANK OF MOSCOW (open joint-stock company) Consolidated Financial Statements for the year ended 31 December 2010
CREDIT BANK OF MOSCOW (open joint-stock company) Consolidated Financial Statements Contents Independent Auditor s Report... 3 Consolidated Statement of Comprehensive Income... 4 Consolidated Statement
More informationAmeriabank cjsc. Financial Statements for the Year Ended 31 December 2009
Financial Statements for the Year Ended 31 December Contents Independent Auditors Report... 3 Statement of comprehensive income... 4 Statement of financial position... 5 Statement of cash flows... 6 Statement
More information(Text with EEA relevance)
L 271/10 COMMISSION DELEGATED REGULATION (EU) 2018/1620 of 13 July 2018 amending Delegated Regulation (EU) 2015/61 to supplement Regulation (EU) No 575/2013 of the European Parliament and the Council with
More informationSMP Bank (OJSC) Consolidated Financial Statements for the year ended 31 December 2011
Consolidated Financial Statements for the year ended 31 December 2011 Contents Independent Auditors Report... 3 Consolidated statement of comprehensive income... 4 Consolidated statement of financial position...
More informationCredit loss expense - - (1,232,568) Net operating income 369,680, ,052, ,599,645. Other Comprehensive Income - - -
STATEMENT TO THE NIGERIAN STOCK EXCHANGE AND THE SHAREHOLDERS ON THE EXTRACT OF THE UNAUDITED RESULTS FOR THE SIX MONTHS ENDED 30 JUNE, 2017. The Board of Directors of Infinity Trust Mortgage Bank Plc
More information5. NOTES TO THE BALANCE SHEET AT 31 DECEMBER 2009
5. NOTES TO THE BALANCE SHEET AT 31 DECEMBER 2009 5.a FINANCIAL ASSETS, FINANCIAL LIABILITIES AND DERIVATIVES AT FAIR VALUE THROUGH PROFIT OR LOSS Financial assets and financial liabilities at fair value
More informationInterim financial statements (unaudited)
Interim financial statements (unaudited) as at 30 September 2017 These financial statements for the six months ended 30 September 2017 were presented to the Board of Directors on 13 November 2017. Jaime
More informationThe Awa Bank, Ltd. Consolidated Financial Statements. The Awa Bank, Ltd. and its Consolidated Subsidiaries. Years ended March 31, 2016 and 2017
The Awa Bank, Ltd. Consolidated Financial Statements Years ended March 31, 2016 and 2017 Consolidated Balance Sheets Thousands of U.S. dollars (Note 1) 2016 2017 2017 Assets Cash and due from banks (Notes
More informationCONSULTATION PAPER NO.117
CONSULTATION PAPER NO.117 MISCELLANEOUS CHANGES 5 MARCH 2018 CP117 PREFACE MISCELLANEOUS CHANGES Why are we issuing this consultation paper (CP)? This Consultation Paper seeks public comment on the DFSA
More informationCAISSE POPULAIRE GROUPE FINANCIER LTÉE. Consolidated Financial Statements For the year ended September 30, 2013
CAISSE POPULAIRE GROUPE FINANCIER LTÉE Consolidated Financial Statements Consolidated Financial Statements Contents Independent Auditor's Report 2 Consolidated Financial Statements Balance Sheet 3 Statement
More informationNATIONAL BANK OF THE REPUBLIC OF MACEDONIA
NATIONAL BANK OF THE REPUBLIC OF MACEDONIA Pursuant to Article 47 paragraph 1 item 6 of the Law on the National Bank of the Republic of Macedonia ("Official Gazette of the Republic of Macedonia" No. 158/2010)
More informationANZ Bank New Zealand Limited Annual Report and Registered Bank Disclosure Statement
ANZ Bank New Zealand Limited Annual Report and Registered Bank Disclosure Statement FOR THE YEAR ENDED 30 SEPTEMBER 2015 NUMBER 79 ISSUED NOVEMBER 2015 ANZ Bank New Zealand Limited Annual Report and Registered
More informationQuarterly Banking Digest Q3 2010
Quarterly Banking Digest Q3 2010 HIGHLIGHTS The aggregate risk asset ratio for the Bermuda banking sector increased for the third consecutive quarter to stand at 25.0% at end-september, 2010. The latest
More informationNotes to the Financial Statements Bangkok Bank Public Company Limited and Subsidiaries For the year ended December 31, 2016
Annual Report 2016 Bangkok Bank Public Company Limited 117 Notes to the Financial Statements Bangkok Bank Public Company Limited and Subsidiaries For the year ended December 31, 2016 CONTENT PAGE NOTES
More informationArdshinbank CJSC. Interim Financial Statements for the period ended 30 September 2016
Interim Financial Statements for the period ended 30 September 2016 Contents Interim statement of profit or loss and other comprehensive income... 3 Interim statement of financial position... 4 Interim
More informationBANCA INTESA (CLOSED JOINT-STOCK COMPANY) Consolidated financial statements. Year ended 31 December 2013 Together with Auditors report
BANCA INTESA (CLOSED JOINT-STOCK COMPANY) Consolidated financial statements Year ended 31 December 2013 Together with Auditors report BANCA INTESA (CLOSED JOINT-STOCK COMPANY) 2013 Consolidated financial
More informationCAISSE POPULAIRE GROUPE FINANCIER LTÉE. Consolidated Financial Statements For the year ended September 30, 2014
CAISSE POPULAIRE GROUPE FINANCIER LTÉE Consolidated Financial Statements Consolidated Financial Statements Contents Independent Auditor's Report 2 Consolidated Financial Statements Balance Sheet 3 Statement
More informationDefinitions and concepts for the statistical reporting of credit institutions Banque centrale du Luxembourg
In case of discrepancies between the French and the English text, the French text shall prevail Definitions and concepts for the statistical reporting of credit institutions Banque centrale du Luxembourg
More informationQuarterly Banking Digest Q1 2010
Quarterly Banking Digest Q1 2010 HIGHLIGHTS The banking sector recorded an aggregate loss in Q1 2010, mainly attributable to recognition of sizeable investment losses confined to one institution. Excluding
More informationLiquidity Coverage Ratio Disclosures Report. For the Quarterly Period Ended September 30, 2017
Liquidity Coverage Ratio Disclosures Report For the Quarterly Period Ended September 30, 2017 U.S. LCR DISCLOSURES REPORT For the quarterly period ended September 30, 2017 Table of Contents Page 1 Morgan
More informationThe Aichi Bank, Ltd. Consolidated Financial Statements. March 31, 2015 and 2014
The Aichi Bank, Ltd. Consolidated Financial Statements March 31, 2015 and 2014 KPMG AZSA LLC 2015 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants
More informationAbbreviated financial statement of Bank Zachodni WBK SA
Abbreviated financial statement of Bank Zachodni WBK SA 1. Income statement of Bank Zachodni WBK S.A... 3 2. Balance sheet of Bank Zachodni WBK S.A.... 4 3. Movements on equity of Bank Zachodni WBK S.A...
More informationPolicy Guideline of the Bank of Thailand Re: Liquidity Risk Management of Financial Institutions
Policy Guideline of the Bank of Thailand Re: Liquidity Risk Management of Financial Institutions 28 January 2010 Prepared by: Risk Management Policy Office Prudential Policy Department Financial Institution
More informationRegulatory disclosures Credit Suisse Group Credit Suisse (Bank) Credit Suisse (Bank) parent company Credit Suisse International
Regulatory disclosures Credit Suisse (Bank) Credit Suisse (Bank) parent company Credit Suisse International August 14, 2015 2Q15 Regulatory disclosures 2Q15 2 u Refer to Capital management and Liquidity
More information1 st National Bank St. Lucia Limited (formerly St. Lucia Co-operative Bank Limited)
1 st National Bank St. Lucia Limited (formerly St. Lucia Co-operative Bank Limited) Financial Statements March 29, 2005 Auditors Report To the Shareholders of We have audited the accompanying balance sheet
More informationAfrican Bank Holdings Limited and African Bank Limited
African Bank Holdings Limited and African Bank Limited Public Pillar III Disclosures in terms of the Banks Act, Regulation 43 CONTENTS 1. Executive summary... 3 2. Basis of compilation... 7 3. Supplementary
More informationBNP PARIBAS BANGKOK BRANCH 30 JUNE 2016
PILLAR 3 30 JUNE 2016 REGULATOR : Bank of Thailand VALIDATION DATE : September 29, 2016 Page 1 of 14 Index Page 1. Capital Structure 4 2. Capital adequacy 5 3. Risk Management 5 4. Credit risk disclosures
More informationPublic Joint Stock Company ING Bank Ukraine IFRS Financial statements
Public Joint Stock Company ING Bank Ukraine IFRS Financial statements Year ended 31 December 2015 together with independent auditors' report 2015 IFRS Financial statements Contents Independent auditors'
More informationBNP PARIBAS BANGKOK BRANCH 30 JUNE 2014
PILLAR 3 30 JUNE 2014 REGULATOR : Bank of Thailand VALIDATION DATE : 19 August 2014 Page 1 of 15 Index Page 1. Capital Structure 4 2. Capital adequacy 5 3. Risk Management 5 4. Credit risk disclosures
More informationNORTHERN CREDIT UNION LIMITED
Consolidated Financial Statements of NORTHERN CREDIT UNION LIMITED KPMG LLP Telephone (705) 949-5811 Chartered Accountants Fax (705) 949-0911 111 Elgin Street, PO Box 578 Internet www.kpmg.ca Sault Ste.
More informationBNP PARIBAS BANGKOK BRANCH 30 JUNE 2013
30 JUNE 2013 REGULATOR : Bank of Thailand VALIDATION DATE : 30 September 2013 Page 1 of 15 Index Page 1. Capital Structure 4 2. Capital adequacy 5 3. Risk Management 5 4. Credit risk disclosures 6 5. Market
More informationTranslation of the Bank s financial statements issued in the Romanian language
Financial Statements Prepared in Accordance with International Financial Reporting Standards Translation of the Bank s financial statements issued in the Romanian language FINANCIAL STATEMENTS CONTENT
More informationKawartha Credit Union Limited
Kawartha Credit Union Limited Financial Statements Contents Page Independent Auditor's Report 2 Statement of Financial Position 3 Statement of Income 4 Statement of Comprehensive Income 5 Statement of
More informationCAISSE POPULAIRE GROUPE FINANCIER LTÉE. Consolidated Financial Statements For the year ended September 30, 2011
CAISSE POPULAIRE GROUPE FINANCIER LTÉE Consolidated Financial Statements For the year ended September 30, 2011 Consolidated Financial Statements For the year ended September 30, 2011 Contents Independent
More informationVTB Bank (Armenia) cjsc. Financial Statements For the year ended 31 December 2008
Financial Statements For the year ended 31 December Contents Independent Auditors Report...3 Income Statement...4 Balance Sheet...5 Statement of Cash Flows...6 Statement of Changes in Shareholders Equity...7
More informationBasel Committee Proposes Simple, Transparent and Comparable Securitisation Framework for Short-Term Securitisations
July 27, 2017 Current Issues Relevant to Our Clients Basel Committee Proposes Simple, Transparent and Comparable Securitisation Framework for Short-Term Securitisations On July 6, 2017, the Basel Committee
More informationOfficial FSC Document
FINANCIAL SERVICES COMMISSION FORM C 1, EXPLANATORY NOTES GENERAL INSTRUCTIONS 1) The C1 form constitutes the basic requirements as stipulated under Regulations 13 (3) and 14 (3)(b) of The Securities (Conduct
More informationCASERA CREDIT UNION LIMITED. Financial Statements For the year ended December 31, 2015
Financial Statements Financial Statements Contents Independent Auditor's Report 2 Financial Statements Balance Sheet 3 Statement of Comprehensive Income 4 Statement of Changes in Members' Equity 5 Statement
More information