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Annexures:

C 32/2013 GUI

B-1 Special Banking Return Forms (BRFs 39, 76-87)
B-2 Explanatory Notes to Special Banking Return Forms
B-3 Credit Conversion Factors (CCFs) under Basel Guidelines

 

ANNEXURE- B MONITORING OF LARGE EXPOSURES

(Annexure to Circular No 32/2013)

   

Annexure B-1 Special Banking Return Forms (BRFs)

BRF 39

Large Borrowers with 10% Exposure to Bank's Capital

BRF 76

Aggregate Large Exposure Summary Sheet

BRF 77

Federal Government and their Non-Commercial Entities

BRF 78

UAE Local Government and their Non-Commercial Public Sector Entities

BRF 79

Commercial Entities of Federal & Local Governments (Excluding stand-alone GREs)

BRF 80

Stand-alone GREs

BRF 81

Single Borrower or a Group of Related Borrowers

BRF 82

Major Shareholders and Related Entities

BRF 83

Domestic Interbank Exposures

BRF 84

Overseas Interbank Exposures

BRF 85

Exposures within a Banking Group

BRF 86

Exposures to Board Members

BRF 87

Exposures to Bank Staff

Annexure B-2

Explanatory Notes to Special Banking Return Forms on Large Exposures

Annexure B-3

Credit Conversion Factors (CCFs) under Basel Guidelines

 

BANKING AND MONETARY STATISTICS- LARGE BORROWERS WITH 10%/5% EXPOSURE TO BANK'S CAPITAL- BRF 39
Name of Bank : For the quarter ending:(AED in 000) 
Name of Single Obligor or GroupNames of upto 5 largest entities within the group (if relevant)Funded O/SUnfunded O/S CCF equivalent)Commited Unused limitsTotal Exposure
A. Borrowers/ groups Residents of the UAE (at 10% of the Bank's Capital Base or AED 750 Mln whichever is lower)  
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
 Total    
B. Borrowers/ groups Non Resident in the UAE -at 5% of the Bank's Capital Base or AED 500 Mln whichever is lower)  
      
      
      
      
      
 Total    
NOTE: Reporting should include customers where funded and unfunded exposures are in excess of the thresholds defined hereabove
FORM NO: BSD/BRF 39-LARGEST EXP/ NOV13   

 

BANKING AND MONETARY STATISTICS- AGGREGATE LARGE EXPOSURE SUMMARY SHEET- BRF 76
Name of the bank:For the quarter ending:(AED in 000)
Capital Base (calculated as per CAR Return): Aggregate large exposures under each category 
Funded O/S, unfunded O/S and committed un-used limitsAggregate regulatory limit (%)BRF Nos
NoLarge Exposure CategoriesTotal exposureAs % of capital base 
1Federal Government and their non-commercial entitiesNone  BRF-77
2UAE Local Governments and their non-commercial entities100%  BRF-78
3Commercial entities of Federal Government and UAE Local Governments (ownership > 50%)- Excluding Stand-alone Entities100%  BRF-79
4.1Stand-alone commercial entities of Federal Government and UAE Local Governments (GRE rated BBB- or above)-Note 6Not applicable  BRF-80
4.2A single borrower or a group of related borrowersNot applicable  BRF-81
5Shareholders who own 5% or more of the bank's capital and their related entities50%  BRF-82
6.1Domestic interbank exposures - Over 1 YearNot applicable  BRF-83
6.2Overseas interbank exposures- Over 1 YearNot applicable  BRF-84
7A bank's subsidiaries and affiliates25%  BRF-85
8Board Members25%  BRF-86
9Bank employees (funded and unfunded)3%  BRF-87
      
NOTES: 
1Exposure is defined as the sum of: funded O/S, unfunded O/S and committed unused limits. Unfunded exposures may be adjusted for Credit Conversion Factors (CCF) in accordance with Basel II.
2The above definition of Exposure excludes marketable bonds/sukuks that are rated not less than AA- (or equivalent) by one of the top three rating agencies. Such bonds/sukuks should be held to meet Central Bank liquidity requirements or in the trading book and the intention is not to hold such bonds/sukuks to maturity.
3Exposure to Federal Government includes deals transacted or exposure taken on behalf of Federal Government.
4Non-commercial entities of the Federal and local Governments will include public utilizes which provide goods or services on non-competitive basis.
5Commercial entities or GREs of the Federal and Local Governments will include their commercial companies where they own more than 50% share capital of the company. Those where the Government ownership is less than 50% will be reported under the "single borrower" category.
6A Government Related Entity (GRE) that is profitable and can service its debt obligations from its own resources/ operations, without need for any implicit or explicit government support and holds a rating of not less than BBB- (or equivalent) from one of the top three rating agencies can be treated as a single obligoror "stand-alone entity" for inclusion under item 4.1 of the table. The Government ownership in such entities should not be less than 50%.
7Total exposures under individual categories should be derived from the annexed supporting BRFs as indicated in the Remarks columns.
 FORM NO: BSD/BRF-76 LE SUMMARY /NOV13

 

BANKING AND MONETARY STATISTICS- LE UAE FEDERAL GOVT & THEIR NON-COMMERCIAL ENTITIES- BRF 77
Name of the bank:For the quarter ending:(AED in 000)
Capital Base (as per CAR return):  
Name of the borrowing entityFunded O/S (Excl. Debt Securities)Debt securitiesUn-Funded O/SCommitted unused limitsTotal exposures
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
Total Exposure     
FORM NO: BSD/BRF-77 LE FED GOVT /NOV13 
Although such exposures fall in the exempted category, these are required to be reported regardless of amount for information.

 

BANKING AND MONETARY STATISTICS- LE UAE LOCAL GOVT & THEIR NON-COMMERCIAL PUBLIC SECTOR ENTITIES - BRF 78
Name of the bank:For the quarter ending:(AED in 000)
Capital Base (as per CAR return):      
Non-Commecial public sector entities (25% limit)Funded O/S (Excl. Debt Securities)Debt securitiesUnfunded O/SCCF amountCommited unused limitsTotal exposuresAs % of capital baseRef No of Central Bank Approval
Abu Dhabi(sub total)        
          
          
          
          
          
          
          
Dubai(sub total)        
          
          
          
          
          
          
          
          
          
          
Sharjah(sub total)        
          
          
          
          
          
Ajman(sub total)        
          
          
          
          
UAQ(sub total)        
          
          
          
RAK(sub total)        
          
          
          
          
Fujairah(sub total)        
          
          
          
A. TOTAL EXPOSURE TO NON-COMMERCIAL ENTITIES      
UAE local Governments/ Departments (Aggregate limit for the group= 100% of capital base)      
ABU DHABI        
DUBAI        
SHARJAH        
AJMAN        
UAQ        
RAK        
FUJAIRAH        
B. TOTAL EXPOSURE TO EMIRATES GOVTS     
GRAND TOTAL (A+B) LIMIT 100%      
NOTES:1. Entities reported on this list must match CB list of PSE
 2. All entities falling in this category should be arranged group-wise. O/S must include bonds and sukuks which do not match the criteria of exclusion. Use additional rows as required.
 3. All exposures are required to be reported regardless of amount.
FORM NO: BSD/BRF-78 LE EM & PSE GOVT /NOV13

 

BANKING AND MONETARY STATISTICS- LE COMMERCIAL ENTITIES OF FEDERAL & LOCAL GOVT (EXCL STAND-ALONE ENTITIES) - BRF 79
Name of the bank:For the quarter ending:(AED in 000)
Capital Base (as per CAR return):      
Individual limit 25% and aggregate limit, 100%Funded O/S (Excl. Debt Securities)Debt securitiesUnfunded O/SCCF amountCommited unused limitsTotal exposuresAs % of capital baseRef No of Central Bank Approval
Abu Dhabi(sub total)        
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
Dubai(sub total)        
          
          
          
          
          
          
          
          
          
          
          
Sharjah(sub total)        
          
          
          
          
          
Ajman(sub total)        
          
          
          
          
UAQ(sub total)        
          
          
          
RAK(sub total)        
          
          
          
          
Fujairah(sub total)        
          
          
          
TOTAL EXPOSURE TO COMMERCIAL ENTITIES (100% aggregate limits)      
NOTES:

1. All entities falling in this category should be arranged group-wise. Use additional rows if required.

2. Exposures must include bonds and sukuks unless they meet the criteria for exclusion.

3. All exposures are required to be reported regardless of amount.

FORM NO: BSD/BRF-79 LE GREs /NOV13

 

BANKING AND MONETARY STATISTICS-LE STAND ALONE GREs - BRF 80
Name of the bank:For the quarter ending:(AED in 000)
Capital Base (as per CAR return): 
NAME OF STAND ALONE GRE/ ENTITY/GROUPFunded O/S (Excl. Debt Securities)Debt securitiesUnfunded O/SCCF amountCommitted unused limitsTotal exposuresAs % of capital base (25% limit)Ref No of Central Bank Approval
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
Total        
Entities should be arranged group wise. Exposures must include bonds and sukuks unless they meet the meet the criteria for exclusion  
FORM NO: BSD/BRF 80- LE STAND ALONE GREs/NOV13
         

 

BANKING AND MONETARY STATISTICS-LE SINGLE BORROWER OR A GROUP OF RELATED BORROWERS- BRF 81
Name of the bank:For the quarter ending:(AED in 000)
Capital Base (as per CAR return): 
A. Exposure to Resident borrowers/ groupsFunded O/S (Excl. Debt Securities)Debt securitiesUnfunded O/SCCF amountCommitted unused limitsTotal exposuresAs % of capital base (25% limit)Ref No of Central Bank Approval
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
B. Exposures to Non resident borrowers     
         
         
         
         
         
Total (A+B)        
Entities should be arranged group wise. Exposures must include bonds and sukuks unless they meet the meet the criteria for exclusion
FORM NO: BSD/BRF81- LE SINGLE BORR/NOV13  

 

BANKING AND MONETARY STATISTICS- LARGE EXPOSURE TO MAJOR SHAREHOLDERS & RELATED ENTITIES- BRF 82
Name of the bank:For the quarter ending:(AED in 000)
Capital Base (as per CAR return): 
Shareholders who own 5% or more of bank's capital and their related entitiesFunded O/S (Excl. Debt Securities)Debt securitiesUnfunded O/SCCF amountCommitted unused limitsTotal exposuresAs % of capital base (20% limit)Ref No of Central Bank Approval
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
         
Total        
Aggregate Exposure Limit50% 
Notes: Exposures to all borrowers/ groups falling in this category are required to be reported though exposures to individual shareholders may be below the limit.
FORM NO: BSD/BRF 82-LE SHAREHOLDER/NOV13

 

BANKING AND MONETARY STATISTICS- LE DOMESTIC INTERBANK EXPOSURE- BRF 83
Name of the bank:For the quarter ending:(AED in 000)
Capital Base (as per CAR return):
 Exposure to banks operating within UAEFunded O/SInter Bank CDs/Debt SecuritiesUnfunded O/SCCF amountCommitted unused limitsTotal exposureAs % of capital base (limit 30%)Ref No of Central Bank Approval
1Remaining maturity less than one year     
2Remaining maturity more than one year     
3Total domestic interbank      
4List of counter parties where remaining maturity per counterparty is more than one year:
 Name of banks:       
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
 TOTAL        
 FORM NO: BSD/BRF 83 -LE DOMESTIC INTERBK/ NOV13    

 

BANKING AND MONETARY STATISTICS- OVERSEAS INTERBANK EXPOSURE- BRF 84
Name of the bank:For the quarter ending:(AED in 000)
Capital Base (as per CAR return):   
Exposure to banks operating outside UAEFunded O/SInter Bank CDs/Debt SecuritiesUnfunded O/SCCF amountCommitted unused limitsTotal exposureAs % of capital base (limit 30%)Ref No of Central Bank Approval
1Remaining maturity less than one year      
2Remaining maturity more than one year      
3Total foreign interbank      
List of counter parties where remaining maturity per counterparty is more than one year: 
CountryName of banks:       
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
 Total        
Notes:         
1All foreign banks branches exposure should be reported under the country of their Head Office 
2Exposure to a subsidiary of a foreign bank should be reported in the country where subsidiary is registered. 
 FORM NO: BSD/BRF 84-LE OVERSEAS INTERBK/NOV13   

 

BANKING AND MONETARY STATISTICS- LARGE EXPOSURES WITHIN A BANKING GROUP- BRF 85
Name of the bank:For the quarter ending:(AED in 000)
Capital Base (as per CAR return):
 Name of Entity/ Group% share in capitalFunded O/S (Excl. Debt Securities)Inter Bank CDs/Debt SecuritiesUnfunded O/SCCF amountCommitted unused limitsTotal exposureAs % of capital base (limit 10%)Ref No of Central Bank Approval
1Consolidated subsidiaries:         
1.1Financial subsidiaries:         
           
           
           
           
           
           
           
           
           
           
           
           
1.2Non-financial subsidiaries:       
           
           
           
           
           
           
           
           
           
1.3Sub-total         
           
2Non-consolidated entities:       
 (Parent/ holding company and affiliates)        
2.1Financial entities        
           
           
           
           
           
           
2.2Non-financial entities        
           
           
           
           
           
2.3Sub-total         
           
           
3Grand total         
 AGGREGATE LIMIT      25% 
           
Notes:1. Exposure to entities part of a banking group to which the reporting bank belongs, should be reported on this form.
 2. Equity or quasi equity investments in consolidated/ non-consolidated entities should not be included. Further, only funded exposure should be reported.
 FORM NO: BSD/BRF 85-LE OVERSEAS INTERBANK/NOV13       

 

BANKING AND MONETARY STATISTICS- LARGE EXPOSURE-BOARD MEMBERS- BRF 86
Name of the bank:For the quarter ending:(AED in 000)
Capital Base (as per CAR return):
Exposure to board members and their entities/ related entities and groupFunded O/SUnfunded O/SCCF amountCommitted unused limitsTotal exposureAs % of capital base (limit 5%)Ref No of Central Bank Approval
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
TOTAL       
AGGREGATE LIMIT     25% 
Notes:       
All exposures to board members are required to be reported even though they may be below the limit. Entities should be arranged group-wise.
FORM NO: BSD/BRF 86 -LE BOARD/NOV13    

 

BANKING AND MONETARY STATISTICS- EXPOSURE TO BANK STAFF- BRF 87
Name of the bank:For the quarter ending:(AED in 000)
Capital Base (as per CAR return): 
TOTAL OUTSTANDING LOANS TO BANK EMPLOYEES (UNDER REGULATION NO 29/2011)
 Loan typeNumber of loansBalance O/SAs % of Capital BaseRemarks
1Personal loans (excluding housing)  
2Car Loan    
3Overdraft    
4Credit card outstanding   
5Total (Limit 3%)    
        
6Total Housing loans      
        
LIST OF LOANS WHICH DO NOT MEET THE CRITERIA LAID DOWN IN REGULATIONS 29/2011 
S.N.Name of staffOriginal amountBalance O/SLoan period in monthsMonthly instalmentInterest rateSecurity/ remarks
        
        
        
        
        
        
        
        
        
      
STAFF HOUSING LOANS WHICH ARE OUTSIDE THE PERVIEW OF BANK'S STAFF HOUSING LOANS POLICY 
S.N.Name of staffOriginal amountBalance O/SLoan periodMonthly instalmentInterest rateSecurity/ remarks
        
        
        
        
        
        
        
        
        
        
        
        
        
        
FORM NO: BSD/ BRF 87-STAFF LOANS/NOV13