Annexure 2 Table 2a Reconciliation between published financial statements and regulatory capital adequacy workings

Basel III regulatory reporting: The Central Bank of Oman has issued final guidelines on the implementation of the new capital norms as well as the Liquidity norms along with the phase in arrangements and reporting norms. The bank remains strongly capitalised and is ahead of the transitional phase in arrangements. The appended tables are part of the disclosures under the new accord: Annexure 2 Table 2b Reconciliation between published financial statements and regulatory capital adequacy workings As per financial statements As at 30Sep2018 Under regulatory scope of consolidation As at 30Sep2018 Ref. in RO '000 in RO '000 Assets Cash and balances with CBO 731,516 731,516 Due from banks 525,621 525,621.00 Investments: Designated as Amortised Cost 1,069,659 1,069,659 Designated as Fair Value through OCI 128,014 128,014 Designated as fair value through profit or loss 32,854 32,854 NonStategic Investment (CET1 adjustment) 33,947 33,947 19 Loans & Advances/Islamic Financing Net, Of which: 8,958,841 8,958,841 Loans and advances to domestic banks Loans and advances to nonresident banks 106,047 Loans and advances to domestic customers 7,618,774 Loans and advances to nonresident for domestic operations Loans and advances to nonresident for operations abroad 46,839 Loans and advances to SMEs 317,672 Financing from Islamic banking window 1,112,803 Provision against Loans and Advances, Of which: Specific provision and Reserve interest & profit (223,113) General Provision Eligible for Tier 2 (max 1.25% of Credit RWA) (20,181) 50 General Provision NonQualifying for Basel III (107,605) Fixed assets 66,120 66,120 Other assets : 222,023 222,023 Acceptances 100,805 100,805 Positive value of Derivatives 25,718 25,718 Deferred Tax Asset (CET1 adjustment) 5,946 5,946 21 Accrued Interest & Others 89,554 89,554 Total Assets 11,768,595 11,768,595 0 Capital & Liabilities Paidup Capital, Of which: Amount eligible for CET1 Paidup share capital 294,741 294,741 1 Share Premium 531,535 531,535 1 Legal reserve 90,312 90,312 3 General reserve 288,898 288,898 3 Subordinated Loan Reserve 82,090 82,090 3 Reserve for restructured accounts Reserve for restructured accounts Non Qualifying for Basel Retained earnings 328,964 328,964 2 Current Year Profit 134,744 134,744 Cash Flow Hedge reserve 732 7 Cash Flow Hedge reserve 2018 movement 732 Cumulative loss on Fair Value (CET1 adjustment) (578) 7 Foreign Currency Translation Reserve (CET1 adjustment) (1,723) (1,723) 7 Foreign Currency Translation Reserve 2018 movement Amount eligible for AT1 Perpetual Tier I capital 130,000 130,000 30 Amount eligible for Tier 2 Cumulative gains on fair value 5,300 50 (Positive MTM after applying 55% haircut) Subordinated liabilities 114,815 32,725 47 Subordinated liabilities Reserve ( netted off from Subordinated liabilities) 82,090 47 Impairment reserve 7,421 Impairment reserve Non Qualifying 7,421 Cumulative gains on fair value (1,438) (860) Revaluation reserve 5,770 5,770 Total Capital 2,006,861 2,006,861 Deposits from banks 1,128,971 1,128,971 Customer deposits 7,729,835 7,729,835 Unsecured bonds 44,608 44,608 Borrowings in the form of bonds and Notes 385,000 385,000 Other liabilities 438,796 438,796 Taxation 34,524 34,524 Total Capital & Liabilities 11,768,595 11,768,595

Disclosure template for main features of regulatory capital instruments 1 Issuer US $ Subordinated Debt OMR Denominated Subordinated Debt Additional EquityTier 1 Capital (AET1) Amounts in RO million As at 30Sep2018 Paidup share capital 2 Unique identifier (eg CUSIP, ISIN or Bloomberg identifier for private placement) 3 Governing law(s) of the instrument Regulatory treatment 4 Transitional Basel III rules 5 Posttransitional Basel III rules 6 Eligible at solo/group/group & solo 7 Instrument type (types to be specified by each jurisdiction) 8 Amount recognised in regulatory capital in RO million 9 Par value of instrument in RO English Law Tier 2 Capital CUSIP: EH8704403 CMA Oman Tier 2 Capital Governed by the Laws of the Sultanate of Oman. MSM code: BKMB CMA Oman CET1 Capital Tier2 Capital Tier2 Capital Additional Tier 1 Capital CET1 Capital Tier2 Capital Tier2 Capital Additional Tier 1 Capital CET1 Capital Group Group Group Group Subordinated Debt Subordinated Debt AET1 Capital Paidup share capital 45.815 69.000 130.000 294.741 NA, debt instrument NA, debt instrument 130.000 million 0.100 baisa 10 Accounting classification 11 Original date of issuance 12 Perpetual or dated 13 Original maturity date 14 Issuer call subject to prior supervisory approval 15 Optional call date, contingent call dates and redemption amount Liability fair value Liability fair value option Equity Liability fair value option option 12Jan12 Various Refer Annexure 03Apr17 Various I Dated Dated Perpetual Perpetual 15Oct21 Various Refer Annexure Perpetual Various I No No Yes, After 5 years No NA NA Redemption of the Capital Deposit pursuant to NA agreement and CBO may only occur on the First Call Date or on any Call Date thereafter or on any interest payment date after the first call date. 16 Subsequent call dates, if applicable NA NA the First Call Date (fifth anniversary of the Deposit NA Date) or the Second Call Date or the call date falling on any interest payment date after the first call date. Coupons / dividends 17 Fixed or floating dividend/coupon Floating Fixed Fixed Floating 18 Coupon rate and any related index Libor + 3.75 Various Refer Annexure 5.50% NA 19 Existence of a dividend stopper No No No No 20 Fully discretionary, partially discretionary or mandatory Mandatory Mandatory Fully discretionary Partially discretionary 21 Existence of step up or other incentive to redeem No No No No 22 Noncumulative or cumulative Cumulative Cumulative Non cumulative 23 Convertible or nonconvertible Nonconvertible Nonconvertible Non convertible Nonconvertible 24 If convertible, conversion trigger (s) 25 If convertible, fully or partially 26 If convertible, conversion rate 27 If convertible, mandatory or optional conversion 28 If convertible, specify instrument type convertible into 29 If convertible, specify issuer of instrument it converts into NA 30 Writedown feature No No Yes No 31 Position in subordination hierarchy in liquidation (specify instrument type Senior Debt immediately senior to instrument) Senior Debt The instrument is subordinated to depositors, general creditors and subordinated debt/sukuk of the bank. SubDebt 32 If writedown, writedown trigger(s) NA NA Non viability event NA 33 If writedown, full or partial NA NA In Full or partial, as determined by the Bank in NA conjunction with CBO and in accordance with the Basel Regulations. 34 If writedown, permanent or temporary NA NA Permanent NA 35 If temporary writedown, description of writeup mechanism 36 Noncompliant transitioned features None None None None 37 If yes, specify noncompliant features

Break up of OMR 69 million Denominated Subordinated Debt Amt in RO Interest million rate Issue Date Maturity 1 40.00 5.757% 18/12/2011 30/11/2018 2 1.00 5.757% 18/12/2011 30/11/2018 3 5.00 5.757% 20/12/2011 30/11/2018 4 5.00 5.757% 20/12/2011 30/11/2018 5 5.00 5.757% 25/12/2011 30/11/2018 6 0.80 5.757% 28/12/2011 30/11/2018 7 5.00 5.757% 28/12/2011 30/11/2018 8 2.00 5.757% 20/12/2011 30/11/2018 9 5.00 5.750% 28/12/2011 30/11/2018 10 0.20 5.757% 28/12/2011 30/11/2018 69.000

Basel III common disclosure template to be used during the transition of regulatory adjustments (Please fill in only the cells highlighted in green with numbers and those in yellow with comments, if any) AMOUNTS SUBJECT TO PREBASEL III RO '000 TREATMENT Common Equity Tier 1 capital: instruments and reserves 1 Directly issued qualifying common share capital (and equivalent for nonjoint stock 826,276 companies) plus related stock surplus 2 Retained earnings 328,964 3 Accumulated other comprehensive income (and other reserves) 461,300 4 Directly issued capital subject to phase out from CET1 (only applicable to nonjoint stock companies) Public sector capital injections grandfathered until 1 January 2018 5 Common share capital issued by subsidiaries and held by third parties (amount allowed in group CET1) 6 Common Equity Tier 1 capital before regulatory adjustments 1,616,540 Comments Common Equity Tier 1 capital: regulatory adjustments 7 Prudential valuation adjustments 2,301 8 Goodwill (net of related tax liability) 9 Other intangibles other than mortgageservicing rights (net of related tax liability) 10 Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability) 11 Cashflow hedge reserve 12 Shortfall of provisions to expected losses 13 Securitisation gain on sale (as set out in paragraph 14.9 of CP1) 14 Gains and losses due to changes in own credit risk on fair valued liabilities. 15 Definedbenefit pension fund net assets 16 Investments in own shares (if not already netted off paidin capital on reported balance sheet) 17 Reciprocal crossholdings in common equity 18 Investments in the capital of banking, financial, insurance and takaful entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued share capital (amount above 10% threshold) 19 Significant investments in the common stock of banking, financial, insurance and takaful 33,947 entities that are outside the scope of regulatory consolidation, net of eligible short positions (amount above 10% threshold) 20 Mortgage Servicing rights (amount above 10% threshold) 21 Deferred tax assets arising from temporary differences (amount above 10% threshold, net of 5,946 related tax liability) 22 Amount exceeding the 15% threshold 23 of which: significant investments in the common stock of financials 24 of which: mortgage servicing rights 25 of which: deferred tax assets arising from temporary differences 26 National specific regulatory adjustments REGULATORY ADJUSTMENTS APPLIED TO COMMON EQUITY TIER 1 IN RESPECT OF AMOUNTS SUBJECT TO PREBASEL III TREATMENT 27 Regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional Tier 1 and Tier 2 to cover deductions 28 Total regulatory adjustments to Common equity Tier 1 42,194 29 Common Equity Tier 1 capital (CET1) 1,574,346 Additional Tier 1 capital: instruments 30 Directly issued qualifying Additional Tier 1 instruments plus related stock surplus 130,000 31 of which: classified as equity under applicable accounting standards 5 130,000 32 of which: classified as liabilities under applicable accounting standards 6 33 Directly issued capital instruments subject to phase out from Additional Tier 1 34 Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued by subsidiaries and held by third parties (amount allowed in group AT1) 35 of which: instruments issued by subsidiaries subject to phase out 36 Additional Tier 1 capital before regulatory adjustments 130,000 Additional Tier 1 capital: regulatory adjustments 37 Investments in own Additional Tier 1 instruments 38 Reciprocal crossholdings in Additional Tier 1 instruments 39 Investments in the capital of banking, financial, insurance and takaful entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued common share capital of the entity (amount above 10% threshold) 40 Significant investments in the capital of banking, financial, insurance and takaful entities that are outside the scope of regulatory consolidation (net of eligible short positions) 41 National specific regulatory adjustments REGULATORY ADJUSTMENTS APPLIED TO ADDITIONAL TIER 1 IN RESPECT OF AMOUNTS SUBJECT TO PREBASEL III TREATMENT 42 Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover deductions 43 Total regulatory adjustments to Additional Tier 1 capital 44 Additional Tier 1 capital (AT1) 130,000 45 Tier 1 capital (T1 = CET1 + AT1) 1,704,346

Basel III common disclosure template to be used during the transition of regulatory adjustments (Please fill in only the cells highlighted in green with numbers and those in yellow with comments, if any) AMOUNTS SUBJECT TO PREBASEL III RO '000 TREATMENT Comments Tier 2 capital: instruments and provisions 46 Directly issued qualifying Tier 2 instruments plus related stock surplus 47 Directly issued capital instruments subject to phase out from Tier 2 32,725 48 Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties (amount allowed in group Tier 2) 49 of which: instruments issued by subsidiaries subject to phase out 50 Provisions 25,481 51 Tier 2 capital before regulatory adjustments 58,206 Tier 2 capital: regulatory adjustments 52 Investments in own Tier 2 instruments 53 Reciprocal crossholdings in Tier 2 instruments 54 Investments in the capital of banking, financial, insurance and takaful entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued common share capital of the entity (amount above the 10% threshold) 55 Significant investments in the capital banking, financial, insurance and takaful entities that are outside the scope of regulatory consolidation (net of eligible short positions) 56 National specific regulatory adjustments REGULATORY ADJUSTMENTS APPLIED TO TIER 2 IN RESPECT OF AMOUNTS SUBJECT TO PREBASEL III TREATMENT 57 Total regulatory adjustments to Tier 2 capital 58 Tier 2 capital (T2) 58,206 59 Total capital (TC = T1 + T2) 1,762,552 Risk Weighted Assets RISK WEIGHTED ASSETS IN RESPECT OF AMOUNTS SUBJECT TO PREBASEL III TREATMENT 60 Total risk weighted assets (60a+60b+60c) 9,838,463 60a Of which: Credit risk weighted assets 8,897,518 60b Of which: Market risk weighted assets 175,533 60c Of which: Operational risk weighted assets 765,412 Capital Ratios 61 Common Equity Tier 1 (as a percentage of risk weighted assets) 16.00 62 Tier 1 (as a percentage of risk weighted assets) 17.32 63 Total capital (as a percentage of risk weighted assets) 17.91 64 Institution specific buffer requirement (minimum CET1 requirement plus capital conservation buffer plus countercyclical buffer requirements plus GSIB/DSIB buffer requirement expressed as a percentage of risk weighted assets) 65 of which: capital conservation buffer requirement 1.88 66 of which: bank specific countercyclical buffer requirement 67 of which: DSIB/GSIB buffer requirement 0.70 68 Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets 6.43 National minima (if different from Basel III) 69 National Common Equity Tier 1 minimum ratio (if different from Basel 3 minimum) 70 National Tier 1 minimum ratio (if different from Basel 3 minimum) 71 National total capital minimum ratio (if different from Basel 3 minimum) Amounts below the thresholds for deduction (before risk weighting) 72 Nonsignificant investments in the capital of other financials 73 Significant investments in the common stock of financials 74 Mortgage servicing rights (net of related tax liability) 75 Deferred tax assets arising from temporary differences (net of related tax liability) Applicable caps on the inclusion of provisions in Tier 2 76 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to standardised approach (prior to application of cap) 77 Cap on inclusion of provisions in Tier 2 under standardised approach 78 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal ratingsbased approach (prior to application of cap) 79 Cap for inclusion of provisions in Tier 2 under internal ratingsbased approach Capital instruments subject to phaseout arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022) 80 Current cap on CET1 instruments subject to phase out arrangements 81 Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities) 82 Current cap on AT1 instruments subject to phase out arrangements 83 Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities) 84 Current cap on T2 instruments subject to phase out arrangements 85 Amount excluded from T2 due to cap (excess over cap after redemptions and maturities)

Bank: bank muscat LCR Common Disclosure Template for the period ending: Sep18 (RO 000) Total Unweighted Value (average) Total Weighted Value (average) High Quality Liquid Assets 1 Total High Quality Liquid Assets (HQLA) 1,369,493 Cash Outflows 2 Retail deposits and deposits from small business customers, of which: 3,308,941 143,866 3 Stable deposits 1,783,487 53,505 4 Less stable deposits 1,525,454 90,361 5 Unsecured wholesale funding, of which: 2,741,351 1,439,623 6 Operational deposits (all counterparties) and deposits in networks of cooperative banks 7 Nonoperational deposits (all counterparties) 2,741,351 1,439,623 8 Unsecured debt 9 Secured wholesale funding 10 Additional requirements, of which 521,157 119,981 11 Outflows related to derivative exposures and other collateral requirements 31,931 31,931 12 Outflows related to loss of funding on debt products 13 Credit and liquidity facilities 489,226 88,050 14 Other contractual funding obligations 15 Other contingent funding obligations 306,059 180,136 16 TOTAL CASH OUTFLOWS 1,883,606 Cash Inflows 17 Secured lending (e.g. reverse repos) 18 Inflows from fully performing exposures 1,593,184 1,005,029 19 Other cash inflows 20 TOTAL CASH INFLOWS 1,593,184 1,005,029 Total Adjusted Value 21 TOTAL HQLA 1,369,493 22 TOTAL NET CASH OUTFLOWS 878,577 23 LIQUIDITY COVERAGE RATIO (%) 156