Annex 1

C 1/2023 Effective from 26/7/2023

Large Exposures Regulation 1 Annex 1 Summary of regulatory large exposure limits
Exposure type	Aggregate limit	Individual limit
General large exposure limit Applies to any exposure unless specifically stated otherwise.
1.1 A single borrower or group of related borrowers	n/a	25%

Exposures with specific limits Limits overriding the general large exposure limit.
Sovereign and UAE public sector entity exposures
1.2 UAE federal government and their non-comm. PSEs treated as sovereign	n/a
1.3 Foreign sovereigns rated at least AA-	n/a
1.4 UAE local governments	150%	n/a
1.5 Non-commercial entities of UAE local governments	150%	25%
1.6 Commercial entities of UAE federal and local governments	100%	25%
1.7 Self-sustainable commercial entities of UAE federal and local governments	n/a	25%

Interbank exposures
1.8 Intraday interbank exposures	n/a
1.9 UAE incorporated bank's exposure to its foreign branches (Art. 13.3)	30%	n/a
1.10 G-SIB's exposure to another G-SIB	n/a	15%

Transactions with related parties
1.11 Shareholders who own 5% or more of a Bank's capital, the Group of Connected Counterparties they belong to, and their Related Parties	50%	20%
1.12 Bank's non-bank subsidiaries and affiliates	25%	10%
1.13 Bank's board members	25%	5%
1.14 Bank's external auditors	Prohibited

Application to branches of foreign banks *(lower of branch capital limit and entity Tier 1 capital limit)*	Entity Tier 1 capital	Branch capital
1.15 General large exposure limit	25%	250%
1.16 Funded exposures to own head office, its subsidiaries, affiliates and branches	n/a	30%
1.17 Unfunded exposures to own head office and its branches	n/a	300%