Annexures:
C 32/2013 GUIB-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 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 Group | Names of upto 5 largest entities within the group (if relevant) | Funded O/S | Unfunded O/S CCF equivalent) | Commited Unused limits | Total 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 limits | Aggregate regulatory limit (%) | BRF Nos | |||
| No | Large Exposure Categories | Total exposure | As % of capital base | ||
| 1 | Federal Government and their non-commercial entities | None | BRF-77 | ||
| 2 | UAE Local Governments and their non-commercial entities | 100% | BRF-78 | ||
| 3 | Commercial entities of Federal Government and UAE Local Governments (ownership > 50%)- Excluding Stand-alone Entities | 100% | BRF-79 | ||
| 4.1 | Stand-alone commercial entities of Federal Government and UAE Local Governments (GRE rated BBB- or above)-Note 6 | Not applicable | BRF-80 | ||
| 4.2 | A single borrower or a group of related borrowers | Not applicable | BRF-81 | ||
| 5 | Shareholders who own 5% or more of the bank's capital and their related entities | 50% | BRF-82 | ||
| 6.1 | Domestic interbank exposures - Over 1 Year | Not applicable | BRF-83 | ||
| 6.2 | Overseas interbank exposures- Over 1 Year | Not applicable | BRF-84 | ||
| 7 | A bank's subsidiaries and affiliates | 25% | BRF-85 | ||
| 8 | Board Members | 25% | BRF-86 | ||
| 9 | Bank employees (funded and unfunded) | 3% | BRF-87 | ||
| NOTES: | |||||
| 1 | Exposure 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. | ||||
| 2 | The 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. | ||||
| 3 | Exposure to Federal Government includes deals transacted or exposure taken on behalf of Federal Government. | ||||
| 4 | Non-commercial entities of the Federal and local Governments will include public utilizes which provide goods or services on non-competitive basis. | ||||
| 5 | Commercial 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. | ||||
| 6 | A 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%. | ||||
| 7 | Total 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 entity | Funded O/S (Excl. Debt Securities) | Debt securities | Un-Funded O/S | Committed unused limits | Total 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 securities | Unfunded O/S | CCF amount | Commited unused limits | Total exposures | As % of capital base | Ref 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 securities | Unfunded O/S | CCF amount | Commited unused limits | Total exposures | As % of capital base | Ref 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/GROUP | Funded O/S (Excl. Debt Securities) | Debt securities | Unfunded O/S | CCF amount | Committed unused limits | Total exposures | As % 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/ groups | Funded O/S (Excl. Debt Securities) | Debt securities | Unfunded O/S | CCF amount | Committed unused limits | Total exposures | As % 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 entities | Funded O/S (Excl. Debt Securities) | Debt securities | Unfunded O/S | CCF amount | Committed unused limits | Total exposures | As % of capital base (20% limit) | Ref No of Central Bank Approval |
| Total | ||||||||
| Aggregate Exposure Limit | 50% | |||||||
| 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 UAE | Funded O/S | Inter Bank CDs/Debt Securities | Unfunded O/S | CCF amount | Committed unused limits | Total exposure | As % of capital base (limit 30%) | Ref No of Central Bank Approval | |
| 1 | Remaining maturity less than one year | ||||||||
| 2 | Remaining maturity more than one year | ||||||||
| 3 | Total domestic interbank | ||||||||
| 4 | List 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 UAE | Funded O/S | Inter Bank CDs/Debt Securities | Unfunded O/S | CCF amount | Committed unused limits | Total exposure | As % of capital base (limit 30%) | Ref No of Central Bank Approval | |
| 1 | Remaining maturity less than one year | ||||||||
| 2 | Remaining maturity more than one year | ||||||||
| 3 | Total foreign interbank | ||||||||
| List of counter parties where remaining maturity per counterparty is more than one year: | |||||||||
| Country | Name of banks: | ||||||||
| Total | |||||||||
| Notes: | |||||||||
| 1 | All foreign banks branches exposure should be reported under the country of their Head Office | ||||||||
| 2 | Exposure 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 capital | Funded O/S (Excl. Debt Securities) | Inter Bank CDs/Debt Securities | Unfunded O/S | CCF amount | Committed unused limits | Total exposure | As % of capital base (limit 10%) | Ref No of Central Bank Approval | |
| 1 | Consolidated subsidiaries: | |||||||||
| 1.1 | Financial subsidiaries: | |||||||||
| 1.2 | Non-financial subsidiaries: | |||||||||
| 1.3 | Sub-total | |||||||||
| 2 | Non-consolidated entities: | |||||||||
| (Parent/ holding company and affiliates) | ||||||||||
| 2.1 | Financial entities | |||||||||
| 2.2 | Non-financial entities | |||||||||
| 2.3 | Sub-total | |||||||||
| 3 | Grand 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 group | Funded O/S | Unfunded O/S | CCF amount | Committed unused limits | Total exposure | As % 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 type | Number of loans | Balance O/S | As % of Capital Base | Remarks | |||
| 1 | Personal loans (excluding housing) | ||||||
| 2 | Car Loan | ||||||
| 3 | Overdraft | ||||||
| 4 | Credit card outstanding | ||||||
| 5 | Total (Limit 3%) | ||||||
| 6 | Total Housing loans | ||||||
| LIST OF LOANS WHICH DO NOT MEET THE CRITERIA LAID DOWN IN REGULATIONS 29/2011 | |||||||
| S.N. | Name of staff | Original amount | Balance O/S | Loan period in months | Monthly instalment | Interest rate | Security/ remarks |
| STAFF HOUSING LOANS WHICH ARE OUTSIDE THE PERVIEW OF BANK'S STAFF HOUSING LOANS POLICY | |||||||
| S.N. | Name of staff | Original amount | Balance O/S | Loan period | Monthly instalment | Interest rate | Security/ remarks |
| FORM NO: BSD/ BRF 87-STAFF LOANS/NOV13 | |||||||