Amendment of Regulations relating to Banks

Regulation Gazette No. 10177 Regulasiekoerant N.B. The Government Printing Works will not be held responsible for the quality of “Hard Copies” or “Electronic Files” submitted for publication purposes AIDS HELPLINE: 0800-0123-22 Prevention is the cure Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID AFRIKA Vol. 611 20 May Mei 2016 No. 40002 9 771682 584003 ISSN 1682-5843 40002 PART 1 OF 3

Nate, WNW) dadRcs No* ice submission de a dl ineis This gazette is also available free online at www.gpwonline.co.za 2  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Government Printing Works Notice submission deadlines Government Printing Works has over the last few months implemented rules for completing and submitting the electronic Adobe Forms when you, the customer, submit your notice request. In line with these business rules, GPW has revised the notice submission deadlines for all gazettes. Please refer to the GPW website www.gpwonline.co.za to familiarise yourself with the new deadlines. cancellations Cancellation of notice submissions are accepted by GPW according to the deadlines stated in the table above. Non-compliance to these deadlines will result in your request being failed. Please pay special attention to the different deadlines for each gazette. Please note that any notices cancelled after the cancellation deadline will be published and charged at full cost. Requests for cancellation must be sent by the original sender of the notice and must accompanied by the relevant notice reference number (N-) in the email body. Amendments to notices Customer inquiries With effect from 01 October, GPW will not longer accept amendments to notices. The cancellation process will need to be followed and a new notice submitted thereafter for the next available publication date. Many of our customers request immediate feedback/confirmation of notice placement in the gazette from our Contact Centre once they have submitted their notice – While GPW deems it one of their highest priorities and responsibilities to provide customers with this requested feedback and the best service at all times, we are only able to do so once we have started processing your notice submission. GPW has a 2-working day turnaround time for processing notices received according to the business rules and deadline submissions. Please keep this in mind when making inquiries about your notice submission at the Contact Centre. GPW reminds you that all notice submissions MUST be submitted with an accompanying proof of payment (PoP) or purchase order (PO). If any PoP’s or PO’s are received without a notice submission, it will be failed and your notice will not be processed. When submitting your notice request to submit.egazette@gpw.gov.za, please ensure that a purchase order (GPW Account customer) or proof of payment (non-GPW Account customer) is included with your notice submission. All documentation relating to the notice submission must be in a single email. A reminder that documents must be attached separately in your email to GPW. (In other words, your email should have an Adobe Form plus proof of payment/purchase order – 2 separate attachments – where notice content is applicable, it should also be a 3rd separate attachment). Proof of payments Reminder of the GPW BUSINESS RULES  Single notice, single email – with proof of payment or purchase order.  All documents must be attached separately in your email to GPW.  1 notice = 1 form, i.e. each notice must be on a separate form  Please submit your notice ONLY ONCE.  Requests for information, quotations and inquiries must be sent to the Contact Centre ONLY.  The notice information that you send us on the form is what we publish. Please do not put any instructions in the email body.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  3 General Notices • Algemene Kennisgewings South African Reserve Bank/ Suid-Afrikaanse Reserwebank 297 Banks Act (94/1990): Amendment of Regulations.................................................................................................... 40002 4 Page No. Gazette No. No. Contents IMPORTANT NOTICE: The GovernmenT PrinTinG Works Will noT be held resPonsible for any errors ThaT miGhT occur due To The submission of incomPleTe / incorrecT / illeGible coPy. no fuTure queries Will be handled in connecTion WiTh The above.

This gazette is also available free online at www.gpwonline.co.za 4  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 General Notices • Algemene Kennisgewings South African Reserve Bank/ Suid-Afrikaanse Reserwebank SOUTH AFRICAN RESERVE BANK NOTICE 297 OF 2016 297 Banks Act (94/1990): Amendment of Regulations 40002 GOVERNMENT NOTICE NATIONAL TREASURY No. R....... ..........2016 BANKS ACT, 1990 (ACT NO. 94 OF 1990) AMENDMENT OF REGULATIONS The Minister of Finance has under section 90 of the Banks Act, 1990 (Act No. 94 of 1990), made the regulations contained in the Schedule.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  5 2 SCHEDULE Definitions

1. In this Schedule, "the Regulations" means the Regulations published under Government Notice No. R. 1029, in Government Gazette No. 35950 on 12 December 2012, as amended by Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015 and Government Notice No. R. 309, in Government Gazette No. 38682 of 10 April 2015. Substitution of form BA 099
2. Form BA 099 following immediately after regulation 7 of the Regulations is hereby substituted with the form BA 099 set out in Annexure A to this notice. Substitution of form BA 099A
3. Form BA 099A immediately preceding regulation 8 of the Regulations is hereby substituted with the form BA 099A set out in Annexure B to this notice. Amendment of regulation 20 of the Regulations
4. Regulation 20 of the Regulations is hereby amended by the substitution of the entire instruction contained in subregulation (4) relating to the completion of line item numbers 92 to 130 of the form BA 120, relating to the Du Pont analysis and other selected ratios, with the following instruction: “92 to Du Pont analysis and other selected ratios 130 For the completion of items 92 to 130 of the form BA 120, risk weighted assets shall in the case of- (a) a bank, as envisaged in column 7 of the form BA 120, be deemed to be equal to item 6, column 7, of the form BA 700; (b) a consolidated bank, as envisaged in column 8 of the form BA 120, be deemed to be equal to item 6, column 7, of the form BA 700; (c) a consolidated bank controlling company, as envisaged in column 9 of the form BA 120, be deemed to be equal to item 6, column 7, of the form BA 700. Provided that the aforesaid form BA 700 used in the calculation of the relevant amount of risk-weighted assets shall be the form BA 700 relating to the reporting period immediately preceding the reporting period in respect of which

This gazette is also available free online at www.gpwonline.co.za 6  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 3 the current form BA 120 is completed.” Amendment of form BA 200 5. Form BA 200 is hereby amended by the substitution of the description of line number 66, which currently reads “1250%3 risk weight”, with the following description: “1250% risk weight”. Amendment of regulation 23 of the Regulations 6. Regulation 23 of the Regulations is hereby amended: (a) by the substitution of sub-item (i) of subregulation (5)(b)(iv)(A) with the following sub-item (i): “(i) shall be deemed to be issue-specific, that is, the assessment shall be used only to derive risk weights for claims arising from a rated facility;”. (b) by the substitution of sub-item (iii) of subregulation (5)(b)(iv)(A) with the following sub-item (iii): “(iii) shall be used only for short-term claims relating to banks and corporate institutions, such as a particular issuance of commercial paper,”. (c) by the insertion of the following proviso in respect of subregulation (5)(b)(iv)(A), after sub-item (iii) of subregulation (5)(b)(iv)(A): “Provided that when a short-term rated facility is assigned a risk weight of 50 per cent, an unrated short-term claim shall not be assigned a risk weight lower than 100 per cent.”. (d) by the substitution of subparagraph (iv) of subregulation (6)(b) with the following subparagraph (iv): “(iv) Low value of individual exposures An exposure to an individual person or small business shall be included in the retail portfolio only when the aggregate amount of the said exposure after the application of the relevant credit conversion factors but before the effect of any risk mitigation is taken into consideration, is less than or equal to such an amount as may be specified in writing by the Registrar from time to time.”.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  7 4 (e) by the substitution of table 3 in subregulation (6)(h)(i), previously amended by clause 2(a) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire table 3 in subregulation (6)(h)(i) with the following table 3: “Table 3 Long-term rating category1 External credit assessment AAA to AA- A+ to A- BBB+ to BBB￾BB+ to BB￾2 B+ and below or unrated3, 4, 5 Securitisation exposure Risk weight 20% 50% 100% 350% 1250%3, 4 Resecuritisation exposure Risk weight 40% 100% 225% 650% 1250%3, 4 Short-term rating category1 External credit assessment A-1/P-1 A-2/P-2 A-3/P-3 All other ratings or unrated Securitisation exposure Risk weight 20% 50% 100% 1250% Resecuritisation exposure Risk weight 40% 100% 225% 1250%

1. The notations used in this table relate to the ratings used by a particular credit assessment institution. The use of the rating scale of a particular credit assessment institution does not mean that any preference is given to a particular credit assessment institution. The assessments/ rating scales of other external credit assessment institutions, recognised as eligible institutions in South Africa, may have been used instead.
2. Relates to investors in a securitisation scheme other than an institution that acts as an originator.
3. Subject to the provisions of subparagraphs (iii) to (v) below, senior commercial paper rated B+ or below, or the equivalent thereof, and unrated tranches in a rated structure shall for purposes of calculating a bank's prescribed required amount of capital and reserve funds be regarded as a first-loss credit-enhancement facility: Provided that the Registrar may in the Registrar's sole discretion and subject to such conditions as may be determined by the Registrar allow a bank to assign a specified risk weight to an unrated tranche in a rated structure, instead of treating the said unrated tranche as a first-loss credit-enhancement facility.
4. Excluding a second loss position that complies with the relevant conditions specified in subparagraph (vi) below.
5. Excluding a liquidity facility that complies with the relevant conditions specified in subparagraph (vii) below.”.

This gazette is also available free online at www.gpwonline.co.za 8  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 5 (f) by the substitution of item (G) of subregulation (6)(h)(xi) with the following item (G): “(G) for the purposes of this subparagraph (xi), retail exposure means any exposure to a person of less than such an amount as may be specified in writing by the Registrar from time to time.”. (g) by the insertion of the following two entries in column 2 of table 7 in subregulation (6)(j) in respect of transactions with specified counterparties that are assigned a risk weight of 0%, immediately after the entry that reads “European Central Bank (ECB)”: “European Stability Mechanism (ESM) European Financial Stability Facility (EFSF)”. (h) by the substitution of the final entry in column 1 of table 7 in subregulation (6)(j), which currently reads “12501 %”, with the following entry: “1250%”. (i) by the substitution of subparagraph (iii) of subregulation (7)(c) with the following subparagraph (iii): “(iii) Eligible guarantors Guarantors qualifying for a risk weight of 20 per cent or better, and a risk weight lower than the protected credit exposure, shall be recognised for risk mitigation purposes in terms of the simplified standardised method, provided that for purposes of calculating the minimum required amount of capital and reserve funds of a branch in terms of the provisions of the Banks Act, 1990, read with these Regulations, no guarantee received from the parent foreign institution or any other branch or subsidiary of the parent foreign institution in respect of an exposure incurred by the branch in the Republic shall be regarded as an eligible guarantee.”. (j) by the substitution of footnote 3 below Table 8 of subregulation (8)(a), previously amended by clause 2(f) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire footnote 3 below Table 8 of subregulation (8)(a), with the following footnote 3: “3. Claims with an original maturity of three months or less, excluding a claim which is renewed or rolled, resulting in an effective maturity of more than three months.”.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  9 6 (k) by the substitution of proviso (ii) of subregulation (9)(c)(ii) with the following proviso (ii): “(ii) for purposes of calculating the minimum required amount of capital and reserve funds of a branch in terms of the provisions of the Banks Act, 1990, read with these Regulations, no guarantee received from the parent foreign institution or any other branch or subsidiary of the parent foreign institution in respect of an exposure incurred by the branch in the Republic shall be regarded as an eligible guarantee.”. (l) by the substitution of table 11 in subregulation (9)(d)(ii)(C)(i), previously amended by clause 2(g) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire table 11 in subregulation (9)(d)(ii)(C)(i) with the following table 11: “Table 11 External credit assessment1 Long term rating1 AAA to AA- A+ to A- BBB+ to BBB￾BB+ to BB￾B+ and below or unrated Risk weight 20% 50% 100% 350% 1250% External credit assessment1 Short term rating1 A-1/P-1 A-2/P-2 A-3/P-3 All other Risk weight 20% 50% 100% 1250%

1. The notations used in this table relate to the ratings applied by a particular credit assessment institution. The use of the rating scale of a particular credit assessment institution does not mean that any preference is given to a particular credit assessment institution and the assessments/ rating scales of other external credit assessment institutions, recognised as eligible institutions in South Africa, may have been used instead.”. (m) by the substitution of the proviso in subregulation (9)(d)(iii) with the following provisos: “Provided that- (i) when credit protection is provided in respect of a securitisation exposure, only entities that are externally rated BBB- or better at the end of the reporting month, and that were externally rated A- or better at the time the credit protection was provided, shall constitute eligible protection for purposes of these Regulations, including any relevant credit protection provided by a parent institution, subsidiary or affiliate companies; (ii) for purposes of calculating the minimum required amount of capital and reserve funds of a branch in terms of the provisions of the Banks Act, 1990, read with these Regulations, no protection received from the parent foreign institution or any other branch or subsidiary of the parent foreign institution in respect of an exposure

This gazette is also available free online at www.gpwonline.co.za 10  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 7 incurred by the branch in the Republic shall be regarded as eligible protection.”. (n) by the substitution of subparagraph (vii) of subregulation (11)(a), previously amended by clause 2(i) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire subparagraph (vii) of subregulation (11)(a), with the following subparagraph (vii): “(vii) shall risk weight such amounts or exposures as may be specified in paragraph (q) below.”. (o) by the deletion of sub-sub-item (bb) in subregulation (11)(b)(v)(B)(i). (p) by the substitution of the provisos in subregulation (11)(c)(iv)(A)(iii), of which proviso (i) was previously amended by clause 2(r) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and which proviso is now further amended by the substitution of the previously issued two provisos with the following proviso: “provided that- (i) the total exposure of the reporting banking group to the said small business borrower, which shall be determined or calculated on a consolidated basis, shall at no time exceed such an amount as may be specified in writing by the Registrar from time to time;”. (q) by the substitution of sub-item (iv) of subregulation (11)(c)(iv)(A) with the following sub-item (iv): “(iv) Large number of exposures The exposure shall be one of a large pool of exposures, which exposures shall be managed by the bank on a pooled basis, that is, exposures shall be managed as part of a portfolio segment or pool of exposures with similar risk characteristics.”. (r) by the substitution of sub-sub-item (dd) of subregulation (11)(c)(iv)(B)(ii) with the following sub-sub-item (dd): “(dd) shall be to individuals and the maximum exposure to a single individual counterparty or obligor in the subportfolio shall not exceed such an amount as may be specified in writing by the Registrar from time to time;”.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  11 8 (s) by the substitution of subparagraph (v) of subregulation (11)(f), previously amended by clause 2(x) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire subparagraph (v) of subregulation (11)(f), with the following subparagraph (v): “(v) the external rating of the reference securitisation exposure shall comply with the relevant requirements specified in regulation 38(6) of these Regulations.”. (t) by the substitution of item (A) of subregulation (11)(m)(ii), previously amended by clause 2(z) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire item (A) of subregulation (11)(m)(ii), with the following item (A): “(A) the potential future exposure arising from an interest-rate contract or currency swap contract, calculated in accordance with the relevant provisions of the current exposure method specified in subregulation (17);”. (u) by the substitution of the entire paragraph (q) of subregulation (11), previously amended by clauses 2(aa) and 2(bb) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire paragraph (q) of subregulation (11), with the following paragraph (q): “(q) Other specified risk weighted exposure A bank that adopted the foundation IRB approach for the measurement of the bank’s exposure to credit risk shall in addition to any relevant exposure and/or amount specified in subregulation (6)(j) to be risk weighted at 1250 per cent, risk weight such exposures as may be specified in table 14 below at a risk weighting of 1250 per cent: Table 14 Risk weight of 1250 per cent Any amount relating to expected loss in respect of equity exposures subject to the PD/LGD approach specified in regulation 31” (v) by the substitution of subparagraph (vi) of subregulation (13)(a), previously amended by clause 2(cc) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire subparagraph (vi) of subregulation (13)(a), with the following subparagraph (vi): “(vi) shall risk weight at 1250 per cent the relevant amounts or exposures specified in subregulations (6)(j) and (11)(q) above.”.

This gazette is also available free online at www.gpwonline.co.za 12  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 9 (w) by the substitution of the entire item (F) of subregulation (13)(b)(ii) with the following item (F): “(F) been broadly in compliance with the relevant minimum requirements specified in subregulation (11) above;”. (x) by the substitution of the entire item (B) of subregulation (17)(a)(vi) with the following item (B): “(B) second and subsequent nth-to-default credit derivative transaction allocate the underlying assets based on the credit quality of the assets, that is- (i) the second lowest credit quality shall determine the add-on factor in respect of a second to default transaction; and (ii) the nth lowest credit quality shall determine the add-on factor in respect of the nth-to-default transaction;”. Amendment of form BA 210 7. Form BA 210 is hereby amended by the substitution of the entire note 1, immediately below line no. 471, with the following note 1: “1. The required details shall be reported separately in respect of an exposure to a related person equal to or exceeding 0.1% of qualifying capital and reserve funds as reported in item 88 column 1 of the form BA 700. Exposures to related persons individually not equal to or exceeding 0.1% of the said amount of qualifying capital and reserve funds may be grouped together and the aggregate amount reported under “other”.”. Amendment of regulation 24 of the Regulations 8. Regulation 24 of the Regulations is hereby amended by the substitution of the entire paragraph (b) of subregulation (9) with the following paragraph (b): “(b) When the Registrar is of the opinion that the bank or controlling company’s policies, processes, procedures and systems related to connected lending or lending to a related person are inadequate, the Registrar may- (i) in addition to any other provisions contained in the Act or in these Regulations related to a bank’s exposure to a connected or related person, impose such a limit or limits in respect of the bank’s exposure to a connected or related person as the Registrar deems prudent or appropriate, which limit or limits may be in relation to the bank’s aggregate amount of qualifying capital and reserve funds or liabilities or assets or any combination thereof;

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  13 10 (ii) require the relevant bank or controlling company- (A) to deduct from its capital and reserve funds such amount relating to the said transactions or exposure as may be specified in writing by the Registrar; and/or (B) to obtain adequate collateral in respect of the relevant exposure.”. Substitution of form BA 300 9. Form BA 300 immediately preceding regulation 26 of the Regulations, previously substituted with the form BA 300 set out in Annexure A of Government Notice No. R. 309, in Government Gazette No. 38682 of 10 April 2015, is hereby substituted with the form BA 300 set out in Annexure C to this notice. Amendment of regulation 26 of the Regulations 10. Regulation 26 of the Regulations is hereby amended: (a) by the substitution of subparagraph (i) of subregulation (7)(b) with the following subparagraph (i): “(i) “volatile deposits” shall include any deposit likely to be withdrawn quickly in a stress situation, including deposits received from government, parastatal institutions, financial institutions, asset managers, pension fund managers, banks or other private sector financial institutions, or private individuals;”. (b) by the substitution of subparagraph (ii) of subregulation (7)(b) with the following subparagraph (ii): “(ii) “stable deposits”, whenever referred to in items 1 to 97 of the form BA 300, shall include any deposit deemed by the reporting bank to be less liquid, that is, deposits other than volatile deposits, including deposits received from government, parastatal institutions, financial institutions, asset managers, pension fund managers, banks or other private sector financial institutions, or private individuals;”. (c) by the substitution of the entire paragraph (a) of subregulation (9) with the following paragraph (a): “(a) shall in the completion of the section of the form BA 300 that relates to its business as usual balance sheet apply the same going-concern behavioural or other relevant assumptions as in the bank’s ALCO process, that is, the relevant required reported amounts- (i) shall be based on the bank’s relevant strategic and business plans; and

This gazette is also available free online at www.gpwonline.co.za 14  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 11 (ii) shall be reconcilable to the bank’s ALCO model;”. (d) by the substitution of the entire item (E) of subregulation (12)(d)(i), previously amended by clause 2(c) of Government Notice No. R. 309, in Government Gazette No. 38682 of 10 April 2015, and now further amended by the substitution of the entire item (E) of subregulation (12)(d)(i) with the following item (E): “(E) fully insured as envisaged in item (C) above means that one hundred per cent of the relevant deposit amount, up to the relevant deposit insurance limit, is covered by an effective deposit insurance scheme, that is- (i) deposit balances up to the deposit insurance limit may be treated as “fully insured”, even if the depositor has a balance in excess of the deposit insurance limit, provided that- (aa) one hundred per cent of the relevant deposit amount, up to the relevant deposit insurance limit, is covered by an effective deposit insurance scheme; (bb) the bank shall treat any amount in excess of the said deposit insurance limit as “less stable”; (ii) when a depositor, for example, has a deposit of R150 000 that is covered by a deposit insurance scheme in terms of which one hundred per cent of the deposited amount is covered, up to a limit of R100 000, that is, the depositor would receive at least R100 000 from the deposit insurance scheme when the bank is unable to repay the deposit, R100 000 would be regarded as “fully insured” and treated as stable deposits, while the remaining R50 000 shall be treated as part of the less stable deposit category; (iii) when the deposit insurance scheme covers only a percentage of the funds, such as ninety per cent of the deposit amount, but not one hundred per cent, up to a limit of, for example, R100 000, the bank shall classify the entire deposit of R150 000 as less stable;”. (e) by the substitution of the entire item (D) of subregulation (12)(d)(ii), previously amended by clause 2(c) of Government Notice No. R. 309, in Government Gazette No. 38682 of 10 April 2015, and now further amended by the substitution of the entire item (D) of subregulation (12)(d)(ii) with the following item (D): “(D) the Registrar may specify in writing exceptional circumstances that shall for purposes of these Regulations be regarded as hardship, under which exceptional circumstances a term deposit may be withdrawn by the depositor without the bank being required to change the treatment of the entire pool of deposits, as stated hereinbefore;”.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  15 12 (f) by the substitution of the entire proviso (i) of subregulation (12)(d)(iv), previously amended by clause 2(c) of Government Notice No. R. 309, in Government Gazette No. 38682 of 10 April 2015, and now further amended by the substitution of the entire proviso (i) of subregulation (12)(d)(iv) with the following proviso (i): “(i) this category of unsecured wholesale funding provided by non-financial small business customers shall only include small business customers in respect of which the total aggregate amount of funding raised from a customer and its relevant associates or affiliates, on a gross consolidated basis, is less than such an amount as may be specified in writing by the Registrar from time to time;”. (g) by the substitution of the entire paragraph (d) of subregulation (13) with the following paragraph (d): “(d) shall, notwithstanding the relevant requirements specified in regulation 27 relating to minimum level one high-quality liquid assets, maintain a liquidity cushion, made up of unencumbered liquid assets, to protect the bank against liquidity stress events, including potential losses of unsecured and typically available secured funding sources;”. (h) by the substitution of the entire subregulation (14) with the following subregulation (14): “(14) Matters related to the calculation of a bank’s net stable funding ratio (a) Specified minimum requirements As a minimum, in order to promote a bank’s resilience over a one year time horizon and ensure that the bank continuously maintains a minimum specified amount of stable sources of funding relative to the liquidity profile of the bank’s assets and the potential for contingent liquidity needs arising from the bank’s off-balance sheet commitments, and in order to limit a bank’s potential over-reliance on short-term wholesale funding, a bank shall calculate and maintain a Net Stable Funding Ratio (NSFR) in accordance with and comply with the relevant requirements specified in this subregulation (14) read with such further conditions or requirements related to the NSFR as may be directed or specified in writing by the Registrar, provided that- (i) between 1 January 2013 and 31 December 2017 banks, controlling companies and the Registrar shall apply the relevant requirements specified in this subregulation (14) read with such further conditions or requirements related to the NSFR as may be directed or specified in writing by the Registrar to monitor the readiness of relevant institutions to implement and fully comply with the said requirements and any subsequent

This gazette is also available free online at www.gpwonline.co.za 16  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 13 amendments thereto as a minimum standard from 1 January 2018; (ii) in all relevant cases, the requirements specified in this subregulation (14) shall apply on a solo and consolidated basis, provided that- (A) subject to the prior written approval of and such conditions as may be specified in writing by the Registrar, in the case of consolidation or solo reporting of relevant entities, a bank may apply the rules or regulations of relevant host supervisors in respect of the treatment of retail or small business deposits of relevant entities operating in those jurisdictions; (iii) for purposes of this subregulation (14)- (A) stable funding means the portion of those types and amounts of equity and liabilities expected to be reliable sources of funds over a one-year time horizon under conditions of extended stress; (B) the relevant required amount of funding shall be deemed to be a function of the liquidity characteristics of various types of assets held by the bank, the bank’s off-balance￾sheet contingent exposures and/or the activities pursued by the bank; (C) an extended bank-specific stress scenario means a scenario in which the bank encounters, and investors and customers become aware of- (i) a significant decline in the bank’s profitability or solvency arising from heightened credit risk, market risk or operational risk, and/or other risk exposures; (ii) a potential downgrade in a debt, counterparty credit or deposit rating issued by an eligible institution; and/or (iii) a material event that calls into question the reputation or credit quality of the bank; (D) in order not to create an environment in which banks rely on the Reserve Bank or other relevant central bank as a source of funding, any extended borrowing from central bank lending facilities, outside regular open market operations, falls outside the scope of this subregulation (14) and the calculation of the NSFR;

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  17 14 (E) unless specifically otherwise stated or directed in writing by the Registrar, the respective definitions applicable to the bank’s calculation of LCR in terms of the provisions of subregulation (12) shall mutatis mutandis apply to the calculation of the bank’s NSFR in terms of the provisions of this subregulation (14). (b) Matters related to the calculation of a bank’s available amount of stable funding Based on the relevant requirements specified in this subregulation (14) read with such conditions or requirements related to the NSFR as may be directed or specified in writing by the Registrar, a bank shall continuously calculate its relevant available amount of stable funding (ASF), which available amount of stable funding- (i) shall include- (A) the relevant amounts related to the bank’s capital sources; (B) the bank’s preferred securities with maturity equal to or longer than one year; (C) the bank’s liabilities with effective maturities of one year or longer; (D) that portion of non-maturity deposits and/or term deposits with maturities of less than one year that the bank expects to remain with the bank for an extended period notwithstanding an idiosyncratic stress event, which assumptions and reasoning applied by the bank shall on request be submitted in writing to the Registrar; and (E) that portion of wholesale funding with maturities of less than one year that the bank expects to remain with the bank for an extended period notwithstanding an idiosyncratic stress event, which assumptions and reasoning applied by the bank shall on request be submitted in writing to the Registrar; (ii) shall be calculated by first assigning the respective carrying values of specified equity and liabilities to the relevant category or categories specified in writing by the Registrar, where-after the relevant assigned amounts shall be multiplied by the relevant ASF factors specified in writing by the Registrar, and the bank’s total ASF shall be the relevant sum of the respective weighted amounts;

This gazette is also available free online at www.gpwonline.co.za 18  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 15 (c) Matters related to the calculation of a bank’s required amount of stable funding Based on the relevant requirements specified in this subregulation (14) read with such conditions or requirements related to the NSFR as may be directed or specified in writing by the Registrar, a bank shall continuously calculate its relevant required amount of stable funding (RSF), which required amount of stable funding- (i) shall be the relevant aggregate amount of- (A) the sum of the value of such assets or category of asset as may be specified in writing by the Registrar, multiplied by the relevant required stable funding (RSF) factor specified in writing by the Registrar and assigned to each relevant asset or category of asset; plus (B) the sum of such off-balance-sheet or potential liquidity exposures as may be specified in writing by the Registrar, multiplied by the RSF factor specified in writing by the Registrar and assigned to each relevant off-balance￾sheet exposure or category of off-balance-sheet exposures; (ii) is based on the principle that- (A) assets that are more liquid and more readily available to serve as a source of extended liquidity in a stressed environment are assigned lower RSF factors, and require less stable funding, than assets considered less liquid in such circumstances, and require more stable funding; (B) RSF factors assigned to various types of assets serve as parameters approximating the amount of a particular asset that could not be monetised through sale or use as collateral in a secured borrowing on an extended basis during a liquidity event lasting one year, which amounts are expected to be supported by stable funding; (C) since some off-balance-sheet exposures may cause significant liquidity drains during times of market or idiosyncratic stress, a bank shall establish and maintain a buffer of stable funding to protect the bank during a period of such market or idiosyncratic stress.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  19 16 (d) Formula for the calculation of the NSFR Based on the relevant requirements specified in this subregulation (14) read with such conditions or requirements related to the NSFR as may be directed or specified in writing by the Registrar, a bank shall calculate its NSFR in accordance with the formula specified below: ”. Substitution of form BA 320 11. Form BA 320 immediately preceding regulation 28 of the Regulations is hereby substituted with the form BA 320 set out in Annexure D to this notice. Amendment of regulation 28 of the Regulations 12. Regulation 28 of the Regulations is hereby amended by the substitution of the entire table 2 in subregulation (7)(b)(ii)(C)(i), previously amended by clause 3(a) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire table 2 in subregulation (7)(b)(ii)(C)(i) with the following table 2: “Table 2 Specific risk capital requirement based on external rating External credit assessment1 Long-term rating1 AAA to AA￾A+ to A- BBB+ to BBB￾BB+ to BB￾Below BB￾or unrated Securitisation exposure 1.6% 4% 8% 28% 100% Resecuritisation exposure 3.2% 8% 18% 52% 100% External credit assessment1 Short-term rating1 A-1/ P-1 A-2/ P-2 A-3/ P3 Below A-3/ P-3 or unrated Securitisation exposure 1.6% 4% 8% 100% Resecuritisation exposure 3.2% 8% 18% 100%

1. The notations used in this table relate to the ratings applied by a particular credit assessment institution. The use of the rating scale of a particular credit assessment institution does not mean that any preference is given to a particular credit assessment institution, and the assessments/ rating scales of other external credit assessment institutions, recognised as eligible institutions in South Africa, may have been used instead.”.

This gazette is also available free online at www.gpwonline.co.za 20  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 17 Amendment of form BA 325 13. Form BA 325 is hereby amended by the substitution of the entire footnote 2 below line no. 17 of the form BA 325 with the following footnote 2: “2. Based on the add-on percentage requirement specified in item 10 column 3 of the form BA 700.”. Amendment of regulation 31 of the Regulations 14. Regulation 31 of the Regulations is hereby amended: (a) by the substitution of the entire item (D) of subregulation (3)(a)(iii) with the following item (D): “(D) exhibits or contains characteristics similar to an instrument that qualifies as common equity tier 1 capital of a bank, as defined in section 1 of the Act;”. (b) by the substitution of the entire subparagraph (ii) of subregulation (3)(b) with the following subparagraph (ii): “(ii) that constitutes a deduction against the common equity tier 1 capital and reserve funds or additional tier 1 capital and reserve funds or tier 2 capital and reserve funds of the reporting bank;”. (c) by the substitution of the entire subparagraph (ix) of subregulation (6)(a) with the following subparagraph (ix): “(ix) based on such conditions, requirements or criteria as may be specified in writing by the Registrar, the Registrar may exempt from the provisions of this subregulation (6) specified types of equity exposure;”. (d) by the substitution of the entire subparagraph (xii) of subregulation (6)(a) with the following subparagraph (xii): “(xii) the bank’s total risk weighted exposure amount relating to equity instruments held in the bank’s banking book, and the related required amount of capital and reserve funds, shall be equal to the sum of amounts calculated in accordance with the relevant requirements specified in this subregulation (6).”.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  21 18 (e) by the substitution of the entire subparagraph (viii) of subregulation (6)(c), previously amended by clause 4 in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire subparagraph (viii) of subregulation (6)(c) with the following subparagraph (viii): “(viii) the maximum risk weight in respect of any equity exposure, including any relevant expected loss amount, shall be 1250 per cent;”. Amendment of regulation 33 of the Regulations 15. Regulation 33 of the Regulations is hereby amended by the substitution of the entire item (F) of subregulation (9)(d)(i) with the following item (F): “(F) that the bank complies with the qualitative and quantitative standards specified below;”. Substitution of form BA 500 16. Form BA 500 immediately preceding regulation 35 of the Regulations is hereby substituted with the form BA 500 set out in Annexure E to this notice. Substitution of form BA 600 17. Form BA 600 immediately preceding regulation 36 of the Regulations is hereby substituted with the form BA 600 set out in Annexure F to this notice. Amendment of regulation 36 of the Regulations 18. Regulation 36 of the Regulations is hereby amended: (a) by the substitution of the entire item (C) of subregulation (6)(d)(i) with the following item (C): “(C) any securities services as envisaged in the Financial Markets Act, 2012, including any trading related business in instruments such as money￾market instruments, foreign exchange, financial futures and options, exchange and interest rate instruments or transferable securities;”

This gazette is also available free online at www.gpwonline.co.za 22  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 19 (b) by the substitution of the entire paragraph (a) of subregulation (10) with the following paragraph (a): “(a) shall include in its consolidated amount of qualifying capital and reserve funds any relevant amount related to a minority interest held in shares or other relevant qualifying instruments in accordance with the relevant requirements specified in regulation 38(14) of these Regulations;” (c) by the substitution of the entire subparagraph (ii) of subregulation (10)(c) with the following subparagraph (ii): “(ii) any equity or other regulatory capital instruments held in any- (A) subsidiary that conducts insurance business; or (B) insurance entity in respect of which the said bank or controlling company holds a significant minority interest, deduct from its consolidated amount of capital and reserve funds the said amount relating to such investment in accordance with the relevant requirements specified in regulation 38(5) of these Regulations, and the said bank or controlling company shall subsequently remove from its balance sheet any relevant assets, liabilities or third party investments relating to such insurance subsidiary or entity;” (d) by the substitution of the entire paragraph (f) of subregulation (10), which paragraph (f) of subregulation (10) was previously paragraph (g) of subregulation (10), but was renumbered to paragraph (f) of subregulation (10) following the deletion of paragraph (d) of subregulation (10) in accordance with the provisions of clause 6(b) of Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, which renumbered paragraph (f) of subregulation (10) is hereby substituted with the following paragraph (f): “(f) shall deduct from its consolidated common equity tier 1 capital and reserve funds any remaining goodwill relating to- (i) any relevant entity subject to the deduction method or approach; or (ii) any relevant majority owned or controlled entity;” Substitution of form BA 610 19. Form BA 610 immediately preceding regulation 37 of the Regulations is hereby substituted with the form BA 610 set out in Annexure G to this notice.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  23 20 Amendment of regulation 37 of the Regulations 20. Regulation 37 of the Regulations is hereby amended by the substitution of the entire paragraph (b) of subregulation (2) with the following paragraph (b): “(b) is to obtain selected information relating to the foreign operations of South African banks in order to evaluate the risks that such operations are exposed to, which risks may pose a threat to the safety and soundness of the banking group in respect of which the said operation is a member, including selected information in respect of each relevant foreign operation’s- (i) on-balance sheet assets and liabilities; (ii) off-balance sheet items; (iii) profit or loss situation; (iv) capital adequacy; (v) exposure to credit risk; (vi) exposure to liquidity risk; (vii) exposure to market risk; (viii) exposure to operational risk; (ix) exposure to equity risk arising from positions held in its banking book;” Substitution of form BA 700 21. Form BA 700 immediately preceding regulation 38 of the Regulations is hereby substituted with the form BA 700 set out in Annexure H to this notice. Amendment of regulation 38 of the Regulations 22. Regulation 38 of the Regulations is hereby amended: (a) by the substitution of the entire item (D) of subregulation (5)(a)(i) with the following item (D): “(D) any relevant positive amount related to a cash flow hedge reserve that relates to the hedging of items that are not fair valued on the balance sheet, including any relevant amount related to projected cash flows, provided that any relevant negative amount related to a cash flow hedge reserve shall also be derecognised, that is, added back to common equity tier 1 capital and reserve funds;”

This gazette is also available free online at www.gpwonline.co.za 24  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 21 (b) by the substitution of the entire item (F) of subregulation (5)(a)(i) with the following item (F): “(F) any relevant increase in equity capital or common equity tier 1 capital and reserve funds resulting from a securitisation or resecuritisation transaction, such as an increase associated with expected future margin income resulting in a gain-on-sale;” (c) by the substitution of the entire subitem (i) of subregulation (5)(a)(i)(G) with the following subitem (i): “(i) the bank or controlling company shall also derecognise from its common equity tier 1 capital and reserve funds any relevant amount related to any unrealised loss due to changes in the fair value of the bank or controlling company’s own credit risk;” (d) by the addition of the following subitem (iv) to subregulation (5)(a)(i)(G): “(iv) the bank or controlling company shall derecognise its debit valuation adjustment in full, irrespective of whether or not the bank or controlling company has adopted any funding valuation type adjustment, that is, the bank or controlling company's adoption of any funding valuation type adjustment shall in no case offset or reduce the "own credit" adjustment envisaged in this item (G);” (e) by the substitution of the entire subitem (iii) of subregulation (5)(a)(i)(H) with the following subitem (iii): “(iii) any amount related to a defined benefit pension fund liability, as included on the balance sheet, shall be fully recognised in the calculation of the bank’s net asset value, including in particular in the calculation of the bank’s common equity tier 1 capital and reserve funds, that is, common equity tier 1 capital and reserve funds shall not be increased through the derecognition of any defined benefit pension fund liability;” (f) by the substitution of item (I) of subregulation (5)(a)(i) with the following item (I): “(I) the relevant amount related to any direct or indirect investment in or direct or indirect funding provided for direct or indirect investment in the bank or controlling company’s own shares qualifying as common equity tier 1 capital, provided that-”

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  25 22 (g) by the substitution of the entire subitem (ii) of subregulation (5)(a)(i)(I) with the following subitem (ii): “(ii) the bank shall look through holdings of index securities to deduct any relevant exposure to own shares qualifying as common equity tier 1 capital, provided that any gross long position in own shares resulting from holdings of index securities may be netted against short positions in own shares resulting from short positions in the same underlying index, even when the short positions may involve counterparty risk, which counterparty risk shall be subject to the relevant requirement for counterparty credit risk;” (h) by the substitution of the entire item (J) of subregulation (5)(a)(i) with the following item (J): “(J) the relevant amount related to any reciprocal cross holding of instruments or shares qualifying as capital of any other bank, controlling company, other financial entity or insurance entity, provided that the reporting bank or controlling company shall apply a corresponding deduction approach, that is, deductions shall be applied to the same component of capital for which the capital would qualify if it was issued by the bank itself;” (i) by the substitution of item (K) of subregulation (5)(a)(i) with the following item (K): “(K) the higher amount of either the investment in the foreign branch or any capital requirement imposed by either the home country or host country supervisor in respect of any foreign branch of the bank, provided that-” (j) by the substitution of the entire subitem (iv) of subregulation (5)(a)(i)(L) with the following subitem (iv): “(iv) when the aggregate amount of investments envisaged in this item (L) exceeds 10 per cent of the bank or controlling company’s common equity tier 1 capital and reserve funds after applying all other relevant regulatory adjustments or deductions prior to this deduction, the amount in excess of 10 per cent shall be the amount to be deducted, applying a corresponding deduction approach, that is, the deduction shall be made against the same component of capital for which the capital would qualify if it was issued by the bank itself. Accordingly, the amount to be deducted from common equity tier 1 capital and reserve funds shall be the total of all holdings which in aggregate exceed 10 per cent of the relevant bank or controlling company’s common equity tier 1 capital and reserve funds multiplied by the common equity holdings or common equity tier 1 capital as a percentage of the total capital holdings, that is, the relevant portion of total capital holdings held in common equity or common equity tier 1 capital.”

This gazette is also available free online at www.gpwonline.co.za 26  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 23 (k) by the substitution of the entire subitem (v) of subregulation (5)(a)(i)(L) with the following subitem (v): “(v) when a bank or controlling company is required to make a deduction from a particular category of capital under the corresponding deduction approach and it does not have sufficient capital in that category to allow that deduction, the shortfall shall be deducted from the next higher category of capital, that is, when a bank, for example, does not have sufficient additional tier 1 capital and reserve funds to allow the relevant deduction, the shortfall shall be deducted from its common equity tier 1 capital and reserve funds;” (l) by the substitution of the entire subitem (iv) of subregulation (5)(a)(i)(M) with the following subitem (iv): “(iv) the relevant deduction shall be the aggregate amount of all relevant investments in instruments other than common shares or instruments qualifying as common equity tier 1 capital, following a corresponding deduction approach, that is, the deduction shall be made against the same category of capital for which the capital would qualify if it was issued by the bank itself, provided that, instead of a full deduction, specified investments in common shares qualifying as common equity tier 1 capital shall be treated in accordance with the relevant requirements specified in paragraph (b) below;” (m) by the substitution of the entire subitem (v) of subregulation (5)(a)(i)(M) with the following subitem (v): “(v) when a bank or controlling company is required to make a deduction from a particular category of capital under the corresponding deduction approach and it does not have sufficient capital in that category to allow that deduction, the shortfall shall be deducted from the next higher category of capital, that is, when a bank, for example, does not have sufficient additional tier 1 capital and reserve funds to allow the relevant deduction, the shortfall shall be deducted from common equity tier 1 capital and reserve funds;” (n) by the substitution of the entire item (O) of subregulation (5)(a)(i) with the following item (O): “(O) the net present value of acknowledgements of debt outstanding issued to directly or indirectly fund shares that rank as qualifying common equity tier 1 capital, which net present value shall be deducted from the issuer's common equity tier 1 capital and reserve funds, unless such acknowledgements of debt are subordinated in a manner similar to the shares that rank as qualifying common equity tier 1 capital;”

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  27 24 (o) by the substitution of the entire item (P) of subregulation (5)(a)(i) with the following item (P): “(P) any share that qualifies as common equity tier 1 capital of the reporting bank and for which the reporting bank has received no value;” (p) by the substitution of the entire item (B) of subregulation (5)(a)(ii) with the following item (B): “(B) the relevant amount related to any reciprocal cross holding of instruments or shares qualifying as capital of any other bank, controlling company, other financial entity or insurance entity, provided that the reporting bank or controlling company shall apply a corresponding deduction approach, that is, deductions shall be applied to the same component of capital for which the capital would qualify if it was issued by the bank itself;” (q) by the substitution of the entire item (C) of subregulation (5)(a)(ii) with the following item (C): “(C) the relevant amount, based on the requirements specified in paragraph (a)(i)(L) above, that is, the provisions of paragraph (a)(i)(L) above, insofar as they relate to the relevant portion of additional tier 1 capital, shall mutatis mutandis apply to the deduction to be made against additional tier 1 capital and reserve funds, provided that the amount to be deducted from additional tier 1 capital and reserve funds shall be calculated as the total of all holdings which in aggregate exceed 10 per cent of the relevant bank or controlling company’s common equity or common equity tier 1 capital multiplied by the additional tier 1 capital holdings as a percentage of the total capital holdings;” (r) by the substitution of the entire item (D) of subregulation (5)(a)(ii) with the following item (D): “(D) the relevant amount, based on the requirements specified in paragraph (a)(i)(M) above, that is, the provisions of paragraph (a)(i)(M) above, insofar as they relate to the relevant portion of additional tier 1 capital, shall mutatis mutandis apply to the deduction to be made against additional tier 1 capital and reserve funds;” (s) by the substitution of the entire item (B) of subregulation (5)(a)(iii) with the following item (B): “(B) the relevant amount related to any reciprocal cross holding of instruments or shares qualifying as capital of any other bank, controlling company, other financial entity or insurance entity, provided that the reporting bank or controlling company shall apply a corresponding deduction approach, that is, deductions shall be applied to the same component of capital for which the capital would qualify if it was issued by the bank itself;”

This gazette is also available free online at www.gpwonline.co.za 28  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 25 (t) by the substitution of the entire item (C) of subregulation (5)(a)(iii) with the following item (C): “(C) the relevant amount, based on the requirements specified in paragraph (a)(i)(L) above, that is, the provisions of paragraph (a)(i)(L) above, insofar as they relate to the relevant portion of tier 2 capital, shall mutatis mutandis apply to the deduction to be made against tier 2 capital, provided that the amount to be deducted from tier 2 capital and reserve funds shall be calculated as the total of all holdings which in aggregate exceed 10 per cent of the relevant bank or controlling company’s common equity or common equity tier 1 capital multiplied by the tier 2 capital holdings as a percentage of the total capital holdings;” (u) by the substitution of the entire item (D) of subregulation (5)(a)(iii) with the following item (D): “(D) the relevant amount, based on the requirements specified in paragraph (a)(i)(M) above, that is, the provisions of paragraph (a)(i)(M) above, insofar as they relate to the relevant portion of tier 2 capital, shall mutatis mutandis apply to the deduction to be made against tier 2 capital and reserve funds;” (v) by the substitution of the entire proviso (A) of subregulation (5)(b) with the following proviso (A): “(A) as from 1 January 2013, a bank shall deduct from its common equity tier 1 capital and reserve funds the amount by which the aggregate amount of the three items specified above exceeds 15 per cent of its common equity tier 1 capital and reserve funds, calculated prior to the deduction of the specified items but after the application of all other relevant adjustments and/ or deductions applied in the calculation of common equity tier 1 capital and reserve funds in terms of these Regulations;” (w) by the substitution of the entire proviso (C) of subregulation (5)(b) with the following proviso (C): “(C) the relevant amount related to the three specified items that is still recognised after the application of all regulatory adjustments shall not exceed 15 per cent of the common equity tier 1 capital and reserve funds of the relevant bank or controlling company. For example, a bank has common equity tier 1 capital and reserve funds of R850 million net of all relevant deductions, including any relevant deduction related to the specified three items. The maximum amount related to the specified items that may be recognised by the bank in its calculation of common equity tier 1 capital and reserve funds is R850 million x 17.65 per cent (that is, 15/85) = R150

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  29 26 million. Any excess amount above R150 million shall be deducted from the bank’s common equity tier 1 capital and reserve funds. If the bank has specified items, excluding amounts deducted after applying the individual 10 per cent limits, that in aggregate is equal to the 15 per cent limit, common equity tier 1 capital and reserve funds after inclusion of the specified items shall amount to R850 million + R150 million = R1 billion, that is, the aggregate amount of items specified hereinbefore, expressed as a percentage of the total amount of common equity tier 1 capital and reserve funds, is equal to 15 per cent.” (x) by the substitution of the entire proviso (D) of subregulation (5)(b) with the following proviso (D): “(D) any amount related to the three items specified hereinbefore that is not deducted in the calculation of common equity tier 1 capital and reserve funds shall be risk weighted at 250 per cent.” (y) by the substitution of the entire proviso to subregulation (7)(b)(iii), at the end of subregulation (7)(b)(iii), with the following proviso: “Provided that when a bank is unable to comply with the requirements specified in this subparagraph (iii), the bank shall risk weight the relevant total exposure amount related to the said securitisation or resecuritisation transaction or exposure at 1250 per cent.” (z) by the substitution of paragraph (e) of subregulation (8) with the following paragraph (e): “(e) Notwithstanding and without derogating from the provisions of paragraphs (a) to (d) of this subregulation (8), in accordance with, inter alia, the relevant requirements specified in the form BA 700, regulations 39(1) to 39(6), and regulation 39(16) of these Regulations, a bank shall have in place robust policies, processes and procedures to ensure that the bank continuously maintains-” (aa) by the substitution of the entire item (A) of subregulation (8)(e)(i) with the following item (A): “(A) the relevant minimum required percentage of qualifying common equity tier 1 capital and reserve funds to risk weighted exposure shall be specified in writing by the Registrar from time to time, but the said specified minimum required percentage shall at no time be less than 4,5 per cent;” (bb) by the substitution of the entire item (B) of subregulation (8)(e)(i) with the following item (B): “(B) the relevant minimum required percentage of qualifying tier 1 capital and reserve funds, that is, the sum of common equity tier 1 capital and reserve funds and additional tier 1 capital and reserve funds, to risk weighted

This gazette is also available free online at www.gpwonline.co.za 30  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 27 exposure shall be specified in writing by the Registrar from time to time, but the said specified minimum required percentage shall at no time be less than 6 per cent;” (cc) by the substitution of the entire subparagraph (ii) of subregulation (8)(e) with the following subparagraph (ii): “(ii) the relevant additional minimum required percentage specified in writing by the Registrar from time to time for systemic risk of qualifying common equity tier 1 capital and reserve funds and additional tier 1 capital and reserve funds and tier 2 capital and reserve funds, to risk weighted exposure;” (dd) by the substitution of the entire subparagraph (iii) of subregulation (8)(e) with the following subparagraph (iii): “(iii) the relevant additional bank specific minimum required percentage specified in writing by the Registrar from time to time for idiosyncratic risk of qualifying common equity tier 1 capital and reserve funds and additional tier 1 capital and reserve funds and tier 2 capital and reserve funds to risk weighted exposure;” (ee) by the substitution of the entire sub-item (i) of subregulation (8)(e)(v)(B) with the following sub-item (i): “(i) when implemented, the countercyclical buffer shall be phased in between 1 January 2016 and 1 January 2019 in a manner similar to the conservation buffer specified in paragraph (f) below, provided that in the case of excessive credit growth during the specified transition period, the Governor and the Registrar may decide to accelerate the build-up of the capital conservation buffer and the countercyclical buffer or implement a larger countercyclical buffer requirement;” (ff) by the substitution of subparagraph (vi) of subregulation (8)(e) with the following subparagraph (vi): “(vi) the relevant additional minimum required percentage or loss absorbency requirement specified in writing by the Registrar from time to time for systemically important banks and/or controlling companies identified and specified in writing by the Registrar of qualifying common equity tier 1 capital and reserve funds, additional tier 1 capital and reserve funds and tier 2 capital and reserve funds to risk weighted exposure,” (gg) by the substitution of the entire item (A) of subregulation (8)(f)(iv) with the following item (A): “(A) items subject to the restriction on distributions shall include share buybacks, dividends or any other discretionary payment on shares or instruments qualifying as common equity tier 1 capital or additional tier 1

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  31 28 capital, and discretionary bonus payments to directors, executive officers and other members of staff, provided that payments that do not result in a reduction of common equity tier 1 capital and reserve funds, such as scrip dividends as may be specified in writing by the Registrar, shall not be considered distributions as envisaged in this subregulation (8);” (hh) by the substitution of the entire subparagraph (i) of subregulation (8)(g) with the following subparagraph (i): “(i) shall be based on aggregate credit growth and other relevant indicators that indicate excessive credit growth and a build-up of system-wide risk;” (ii) by the substitution of the entire subparagraph (iv) of subregulation (9)(a) with the following subparagraph (iv): “(iv) after 1 January 2015 no amount obtained from the issue of any hybrid-debt instrument shall form part of the total amount of qualifying common equity tier 1 capital and reserve funds and additional tier 1 capital and reserve funds of the bank.” (jj) by the deletion of the entire paragraph (b) of subregulation (9). (kk) by the deletion of subregulations (11) and (12), and the subsequent renumbering of the following subregulations, as follows: (i) subregulation (13) to subregulation (11); (ii) subregulation (14) to subregulation (12); (iii) subregulation (15) to subregulation (13); (iv) subregulation (16) to subregulation (14); (v) subregulation (17) to subregulation (15); (vi) subregulation (18) to subregulation (16); and (vii) subregulation (19) to subregulation (17). (ll) by the substitution of subparagraph (ii) of the renumbered subregulation (11)(a), previously subregulation (13)(a), with the following subparagraph (ii): “(ii) Unless specifically otherwise provided in these Regulations, the principal amount shall be perpetual and never repaid or repayable outside of liquidation.”

This gazette is also available free online at www.gpwonline.co.za 32  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 29 (mm) by the substitution of subparagraph (iii) of the renumbered subregulation (11)(a), previously subregulation (13)(a), previously amended by clause 7(d) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire subparagraph (iii) of the renumbered subregulation (11)(a) with the following subparagraph (iii): “(iii) Neither the bank nor the statutory or contractual terms of the share shall create an expectation at issuance that the share may be bought back, repurchased or cancelled.” (nn) by the substitution of subparagraph (v) of the renumbered subregulation (11)(a), previously subregulation (13)(a), previously amended by clause 7(f) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire subparagraph (v) of the renumbered subregulation (11)(a) with the following subparagraph (v): “(v) Distribution in respect of the share shall not be obligatory, that is, non￾payment of a distribution shall not constitute an event of default.” (oo) by the substitution of the entire item (E) of the renumbered subregulation (11)(b)(iv), previously subregulation (13)(b)(iv), with the following item (E): “(E) shall not be held or acquired by the bank or any person related to or associated with the bank over which the bank exercises or may exercise control or significant influence;” (pp) by the substitution of item (H) of the renumbered subregulation (11)(b)(iv), previously subregulation (13)(b)(iv), with the following item (H): “(H) shall under no circumstances contribute to liabilities exceeding assets if such a balance sheet test, for example, forms part of any insolvency law or insolvency proceedings, provided that any instrument classified as a liability or equity in terms of a Financial Reporting Standard shall have principal loss absorption through either-” (qq) by the substitution of the entire item (C) of the renumbered subregulation (12)(a)(iv), previously subregulation (14)(a)(iv), with the following item (C): “(C) shall have a minimum original maturity of more than five years, provided that during the fifth year preceding the maturity of the relevant instrument the amount qualifying as tier 2 capital shall be reduced by an amount equal to 20 per cent of the amount so obtained and, annually thereafter, by an amount that in each successive year is increased by 20 per cent of the amount so obtained, as set out in table 1 below:

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  33 30 Table 1 Years to maturity Qualifying amount included in tier 2 capital Specified reduction 5 years or more 100% 0% 4 years and more but less than 5 years 80% 20% 3 years and more but less than 4 years 60% 40% 2 years and more but less than 3 years 40% 60% 1 year and more but less than 2 years 20% 80% Less than 1 year 0% 100%” (rr) by the substitution of the entire item (F) of the renumbered subregulation (12)(a)(iv), previously subregulation (14)(a)(iv), with the following item (F): “(F) shall not be held or acquired by the bank or any person related to or associated with the bank over which the bank exercises or may exercise control or significant influence;” (ss) by the substitution of the renumbered subregulation (14), previously subregulation (16), with the following subregulation (14): “(14) Matters related to specified minority interests, that is, non-controlling interests, in shares and/ or instruments issued out of consolidated subsidiaries that is held by third parties, qualifying as capital In the case of-” (tt) by the substitution of paragraph (a) of the renumbered subregulation (14), previously subregulation (16), with the following paragraph (a): “(a) any minority interest arising from the issue of shares by a fully consolidated subsidiary of the reporting bank or controlling company, the relevant proceeds may be included in the bank or controlling company’s common equity tier 1 capital and reserve funds only when-” (uu) by the substitution of subparagraph (i) of the renumbered subregulation (14)(a), previously subregulation (16)(a), with the following subparagraph (i): “(i) the share or instrument giving rise to the minority interest would, if issued by the relevant bank or controlling company, comply with all the relevant criteria and requirements specified in subregulation (11)(a); and”

This gazette is also available free online at www.gpwonline.co.za 34  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 31 (vv) by the substitution of the introductory part of the provisos to the renumbered subregulation (14)(a), previously subregulation (16)(a), with the following introductory part of the provisos to the renumbered subregulation (14)(a): “Provided that the amount of minority interest that complies with the specified criteria or requirements and that may be included in the relevant consolidated amount of common equity tier 1 capital and reserve funds shall be calculated as total minority interest meeting the specified criteria minus the amount of the surplus common equity tier 1 capital of the subsidiary attributable to the minority shareholders, provided that-” (ww) by the substitution of paragraph (b) of the renumbered subregulation (14), previously subregulation (16), with the following paragraph (b): “(b) shares or instruments issued by a fully consolidated subsidiary of the reporting bank or controlling company to third party investors, including any relevant amount envisaged in paragraph (a) above, the relevant proceeds may be included in the total amount of tier 1 capital and reserve funds only when the relevant instruments would, if issued by the bank or controlling company, comply with all the relevant criteria or requirements specified in subregulation (11)(a) or (11)(b), provided that the amount of capital that may be included in tier 1 capital shall be the total amount of tier 1 capital of the subsidiary issued to third parties minus the surplus amount of tier 1 capital of the subsidiary attributable to the third party investors, provided that-” (xx) by the substitution of subparagraph (iv) of the renumbered subregulation (14)(b), previously subregulation (16)(b), with the following subparagraph (iv): “(iv) when the capital has been issued to third parties out of a special-purpose vehicle or entity, such capital may be included in consolidated additional tier 1 capital, and treated as if the bank or controlling company itself had issued the capital directly to the third parties, only if it meets all the relevant specified entry criteria or requirements and the only asset of the special￾purpose vehicle or entity is its investment in the capital of the relevant bank or controlling company in a form that as a minimum complies with all the relevant entry criteria specified in subregulations (11)(b)(ii) to (11)(b)(vii), provided that when the capital has been issued to third parties through a special-purpose vehicle or entity via a fully consolidated subsidiary of the bank or controlling company, such capital may, subject to the relevant requirements specified above, and such further conditions or requirements as may be specified in writing by the Registrar, be treated as if the subsidiary itself had issued it directly to the third parties, and may be included in the relevant consolidated amount of additional tier 1 capital in accordance with the relevant requirements specified in this subregulation (16);”

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  35 32 (yy) by the substitution of subparagraph (iv) of the renumbered subregulation (14)(c), previously subregulation (16)(c), with the following subparagraph (iv): “(iv) when the capital has been issued to third parties out of a special-purpose vehicle or entity, such capital may be included in consolidated additional tier 1 capital or tier 2 capital, and treated as if the bank or controlling company itself had issued the capital directly to the third parties, only if it meets all the relevant specified entry criteria or requirements and the only asset of the special purpose vehicle or entity is its investment in the capital of the relevant bank or controlling company in a form that as a minimum complies with all the relevant entry criteria specified in subregulation (11) or (12), provided that when the capital has been issued to third parties through a special-purpose vehicle or entity via a fully consolidated subsidiary of the bank or controlling company, such capital may, subject to the relevant requirements specified above, and such further conditions or requirements as may be specified in writing by the Registrar, be treated as if the subsidiary itself had issued it directly to the third parties, and may be included in the relevant consolidated amount of additional tier 1 capital or tier 2 capital in accordance with the relevant requirements specified in this subregulation (14).” (zz) by the substitution of the entire renumbered subregulation (15), previously subregulation (17), with the following subregulation (15): “(15) Matters related to leverage (a) In order to- (i) prevent the build-up of excessive on-balance-sheet and off￾balance-sheet leverage in banks and banking groups; and (ii) mitigate the risks associated with deleveraging that may occur during a period of market uncertainty, such as the amplification of downward pressure on asset prices, material declines in bank capital, and contraction in the availability of credit that may cause damage to the broader financial system and the economy, every bank and every controlling company shall calculate a leverage ratio in accordance with the relevant requirements specified in this subregulation (15), to supplement the bank or controlling company’s relevant risk-based capital requirements. (b) For purposes of this subregulation (15) a bank shall calculate its leverage ratio in accordance with the formula specified in paragraph (c) below, provided that-

This gazette is also available free online at www.gpwonline.co.za 36  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 33 (i) the bank shall calculate the relevant amount of qualifying capital and reserve funds in accordance with the requirements specified in paragraph (d) below; (ii) the bank shall calculate the relevant exposure measure in accordance with the requirements specified in paragraph (e) below; (iii) in all relevant cases, the requirements specified in this subregulation (15) shall apply on a solo and a consolidated basis; (iv) between 1 January 2013 and 31 December 2017 banks, controlling companies and the Registrar shall apply the relevant requirements specified in this subregulation (15) to monitor the readiness of relevant institutions to implement and fully comply with the said requirements and any subsequent amendments thereto as a minimum standard from 1 January 2018; (v) during the aforesaid monitoring period of 1 January 2013 to 31 December 2017, a bank shall manage its business in such a manner that its leverage ratio is at no time less than 4 per cent, that is, the bank’s leverage multiple, which is the inverse of the bank’s leverage ratio, shall at no time exceed 25, or such leverage ratio and multiple as may be determined by the Registrar in consultation with the Governor of the Reserve Bank, which leverage ratio shall in no case be less than 3 per cent; (c) Formula for the calculation of a bank or controlling company’s leverage ratio A bank shall calculate its required leverage ratio in accordance with the formula specified below: where: qualifying capital and reserve funds means the amount calculated in accordance with the relevant requirements specified in paragraph (d) below; and exposure measure means the amount calculated in accordance with the relevant requirements specified in paragraph (e) below.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  37 34 (d) Matters related to the calculation of qualifying capital and reserve funds For the calculation of a bank’s leverage ratio, qualifying capital and reserve funds means the sum of common equity tier 1 capital and reserve funds and additional tier 1 capital and reserve funds, as reported in item 77, column 1, of the form BA 700 that relates to the most recent reporting period. (e) Matters related to the calculation of the exposure measure For the calculation of a bank’s leverage ratio, unless specifically otherwise provided in this subregulation (15), the relevant amount included in the required exposure measure shall be the amount as determined in accordance with the relevant Financial Reporting Standards that apply from time to time, provided that- (i) the bank shall include any on-balance sheet non-derivative exposures in the exposure measure net of any specific provision or accounting valuation adjustment, such as an accounting credit valuation adjustment; (ii) the bank shall in no case apply any form of netting between loans and deposits; (iii) unless specifically otherwise provided in this subregulation (15), the bank shall not reduce the exposure measure through the application of any credit risk mitigation technique, including any physical or financial collateral, guarantees or other form of credit risk mitigation; (iv) the aforesaid exposure measure shall be equal to the sum of the bank’s- (A) on-balance sheet exposures A bank shall include in this category of on-balance sheet exposures all relevant amounts related to its balance sheet assets, including any relevant amount related to on￾balance sheet derivatives collateral and collateral for securities financing transactions (SFT), provided that- (i) the bank shall exclude from this category of on￾balance sheet exposures all relevant amounts related to on-balance sheet derivative and SFT assets respectively envisaged in items (B) and (C) below;

This gazette is also available free online at www.gpwonline.co.za 38  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 35 (ii) when a banking, financial, insurance or commercial entity is outside the scope of regulatory consolidation, the bank shall include in its exposure measure only the relevant amount related to the investment in the capital of such entities, that is, only the relevant carrying amount of the investment, instead of the underlying assets and other exposures, provided that any investment in the capital of such entities that is deducted from tier 1 capital in terms of the provisions of these Regulations may be excluded from the bank’s exposure measure, as set out further in sub-item (iii) below; (iii) in order to ensure consistency, the bank may deduct from the exposure measure any balance sheet asset deducted from its tier 1 capital and reserve funds, as envisaged in regulation 38(5) of these Regulations. For example: (aa) when a banking, financial or insurance entity is not included in the regulatory scope of consolidation, the relevant amount of any investment in the capital of that entity that is totally or partially deducted from CET1 capital and reserve funds or from additional tier 1 capital and reserve funds, following the envisaged corresponding deduction approach, may also be deducted from the bank’s exposure measure; (bb) in accordance with the relevant requirements specified in regulation 23(22) of these Regulations, a bank that adopted the internal ratings-based (IRB) approach for the measurement of its exposure to credit risk has to deduct any shortfall in the amount of eligible provisions relative to expected losses from CET1 capital and reserve funds. The bank may deduct the same amount from its exposure measure.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  39 36 (iv) when the bank recognises fiduciary assets on its balance sheet, the bank may exclude those assets from its exposure measure, provided that- (aa) the assets meet the relevant IAS 39 criteria for derecognition and, where applicable, the relevant IFRS 10 criteria for deconsolidation; (bb) the bank shall disclose the extent of such de￾recognised fiduciary items when it discloses its leverage ratio; (v) the bank shall in no case deduct any liability item from its measure of exposure, that is, the bank shall not, for example, deduct from its exposure measure any gains or losses on fair valued liabilities or accounting value adjustments on derivative liabilities due to changes in the bank’s own credit risk. plus (B) derivative exposures A bank shall include in this category of derivative exposures the relevant amounts related to its exposures arising from the underlying of any relevant derivative contract, and the related counterparty credit risk (CCR) exposure amount, provided that- (i) in all relevant cases- (aa) the bank shall determine its derivative exposure amount as the replacement cost for the current exposure plus the relevant add-on amount for the potential future exposure; (bb) any relevant add-on amount shall be based on the effective rather than the apparent notional amounts, that is, for example, when a notional amount is leveraged or enhanced by the structure of the transaction, the bank shall use the effective notional amount when it determines the relevant required potential future exposure amount;

This gazette is also available free online at www.gpwonline.co.za 40  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 37 (cc) the derivative exposure amount shall include the relevant exposure that arises when the bank, for example, sells protection by means of a credit derivative instrument; (ii) in the case of a single derivative exposure not covered by an eligible bilateral netting contract, the bank shall determine the amount to be included in the exposure measure as follows: Exposure measure = replacement cost (RC) + add￾on where: RC is the replacement cost of the contract, where the contract has a positive value, and obtained by marking the contract to market add-on is the potential future exposure amount over the remaining life of the contract, calculated by applying an add-on factor to the notional principal amount of the derivative, as specified in regulation 23(17)(a) of these Regulations (iii) in the case of a derivative exposure covered by an eligible bilateral netting contract that complies in all respects with the relevant requirements specified in regulation 23(17)(b) of these Regulations, the bank shall calculate its credit exposure for the relevant set of derivative exposures covered by the said contract as the sum of the net mark-to-market replacement cost, if positive, plus an add-on based on the notional underlying principal, which add-on for the relevant netted transactions (ANet) shall be equal to the weighted average of the gross add-on (AGross) and the gross add-on adjusted by the ratio of net current replacement cost to gross current replacement cost (NGR), that is, the add-on ANet shall be calculated as follows: ANet = 0.4 * AGross + 0.6 * NGR * AGross

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  41 38 where: NGR is the ratio of the net current exposure (replacement cost) of the transactions or contracts included in the bilateral netting agreement to the gross current exposure (replacement cost) of the said transactions or contracts subject to the legally enforceable netting agreement AGross is the sum of individual add-on amounts, calculated by multiplying the relevant notional principal amount by the relevant add-on factors, as specified in regulation 23(17)(a) of these Regulations, of all relevant transactions subject to a legally enforceable netting agreement with a particular counterparty Provided that- (aa) the bank shall in no case apply any form of cross-product netting to determine its exposure measure; (bb) in accordance with the relevant requirements specified below, the bank shall not apply any netting between the collateral received and a derivative exposure, irrespective whether or not netting may be permitted in terms of the bank’s operative accounting or risk-based framework provided for in these Regulations; (cc) the bank shall calculate the aforesaid exposure and NGR on a counterparty by counterparty basis; (dd) in the case of any forward foreign exchange contract or any other similar contract in which the notional principal amount is equivalent to cash flows, when calculating the relevant potential future credit exposure amount to a netting counterparty, the notional principal means the net receipts falling due on each relevant value date in each relevant currency

This gazette is also available free online at www.gpwonline.co.za 42  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 39 (iv) since collateral received in respect of any derivative contract does not necessarily reduce the leverage inherent in a bank’s derivatives position, the bank shall not apply any netting between the collateral received and a derivative exposure, irrespective whether or not netting may be permitted in terms of the bank’s operative accounting or risk-based framework provided for in these Regulations, that is, whenever the bank calculates its relevant exposure amount, the bank shall not reduce the exposure amount by any collateral received from the counterparty; (v) whenever the bank provides collateral, the bank shall gross up its relevant exposure measure by the amount of any derivatives collateral so provided when the provision of such collateral reduces the value of the bank’s balance sheet assets in terms of its relevant operative accounting framework; (vi) in the case of any cash variation margin, when all of the conditions specified in subitem (vii) below are met, the bank- (aa) may regard the cash portion of any variation margin exchanged between counterparties as a form of pre-settlement payment; (bb) may reduce the replacement cost portion of the exposure measure with the cash portion of variation margin received, and the bank may deduct from the exposure measure the receivables assets from cash variation margin provided, as set out below: (i) In the case of cash variation margin received, the receiving bank may reduce the replacement cost, but not the add￾on portion, of the exposure amount of the derivative asset by the amount of cash received if the positive mark-to￾market value of the derivative contract(s) has not already been reduced by the same amount of cash variation margin received in terms of the bank’s relevant operative accounting standard;

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  43 40 (ii) In the case of cash variation margin provided to a counterparty, the posting bank may deduct any resulting receivable from its relevant exposure measure, where the cash variation margin has been recognised as an asset in terms of the bank’s relevant operative accounting framework. Provided that cash variation margin shall in no case be used to reduce any relevant potential future exposure amount, not even in the calculation of the net-to-gross ratio (NGR) as envisaged in the relevant formula specified hereinbefore. (vii) the provisions of subitem (vi) above relating to cash variation margin shall apply only when all of the conditions specified below are met: (aa) For trades not cleared through a qualifying central counterparty (QCCP), the cash received by the recipient counterparty shall not be segregated. (bb) Variation margin shall be calculated and exchanged on a daily basis, based on mark￾to-market valuation of the relevant derivatives positions. (cc) The cash variation margin shall be received in the same currency as the currency of settlement of the relevant derivative contract. (dd) The variation margin exchanged shall be the full amount necessary to fully extinguish the mark-to-market exposure of the derivative subject to the threshold and minimum transfer amounts applicable to the relevant counterparty. (ee) The relevant derivatives transactions and variation margins shall be covered by a single master netting agreement between the legal entities that are the counterparties in the relevant derivatives transaction, provided that the said master netting agreement-

This gazette is also available free online at www.gpwonline.co.za 44  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 41 (i) shall explicitly state that the relevant counterparties agree to settle net any payment obligations covered by such a netting agreement, taking into account any variation margin received or provided if a credit event occurs involving either counterparty; (ii) shall be legally enforceable and effective in all relevant jurisdictions, including in the event of default and bankruptcy or insolvency. (viii) when the bank acts as a clearing member and offers clearing services to clients- (aa) and the bank is obligated to reimburse a client for any losses suffered due to changes in the value of all relevant transactions in the event that a central counterparty (CCP) defaults, the bank shall capture all relevant trade exposures to the CCP in a manner similar to any other type of derivatives transaction entered into by the bank, provided that for purposes of this subregulation (15), the bank’s relevant amount of trade exposures shall include initial margin, irrespective whether or not it is posted in a manner that makes it insolvency remote from the relevant CCP; (bb) but the bank has no obligation, based on a legally enforceable contractual agreement with the client, to reimburse the client for any losses suffered due to changes in the value of its transactions in the event that a qualifying central counterparty (QCCP) defaults, the bank may exclude the relevant amounts resulting from any such trade exposures to the QCCP from its exposure measure; (cc) and the bank guarantees to the CCP the performance of its client in respect of derivative trade exposures arising from derivatives transactions directly entered into between the client of the bank and the CCP, the bank shall calculate its related exposure resulting from the guarantee in a manner

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  45 42 similar to any other type of derivatives transaction directly entered into by the bank, as if the bank had directly entered into the transaction with the client, including any relevant amount related to the receipt or provision of any cash variation margin; (ix) in the case of any relevant- (aa) single-name credit derivative instrument, the bank shall calculate the relevant add-on amount in accordance with the relevant requirements specified in regulation 23(17)(a)(iv) of these Regulations; (bb) first-to-default, second-to-default or nth-to￾default credit derivative transaction the bank shall determine the relevant add-on in accordance with the relevant requirements specified in regulation 23(17)(a)(vi) of these Regulations; (x) since a written credit derivative instrument creates a notional credit exposure that arises from the creditworthiness of the relevant reference entity, a bank shall, in addition to the CCR exposure arising from the fair value of the relevant contract and any related collateral, treat any written credit derivative instrument consistently with cash instruments, such as loans or bonds, for the purposes of the bank’s exposure measure, provided that- (aa) in order to duly capture the credit exposure to the relevant underlying reference entity, the bank shall include in its exposure measure the effective notional amount referenced by the relevant written credit derivative instrument; (bb) the bank may reduce the aforesaid effective notional amount of the written credit derivative instrument by any negative change in the fair value amount reflected in the calculation of the bank’s tier 1 capital, provided that- (i) the provisions of this sub-sub-item (bb) shall be read with the relevant provisions of sub-sub-item (cc) below;

This gazette is also available free online at www.gpwonline.co.za 46  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 43 (ii) the effective notional amount of any offsetting purchased credit protection shall also be reduced by any resulting positive change in the fair value reflected in the calculation of the bank’s tier 1 capital; (iii) when the bank buys credit protection through a total return swap (TRS) and records the net payments received as net income, but does not record offsetting deterioration in the value of the written credit derivative, either through reductions in fair value or by an addition to reserves, reflected in the bank’s tier 1 capital, the credit protection shall not be recognised for the purpose of offsetting the effective notional amounts related to written credit derivative instruments; (cc) the bank may also reduce the resulting amount by the effective notional amount of a purchased credit derivative instrument on the same reference name, provided that- (i) for purposes of this subregulation (15), two reference names shall be considered the same or identical only if they refer to exactly the same legal entity or person; (ii) the remaining maturity of the credit protection purchased shall be equal to or greater than the remaining maturity of the written credit derivative instrument; (iii) in the case of a single-name credit derivative instrument the bank shall comply with the relevant further requirements specified in sub-sub-item (dd) below; (iv) in the case of protection purchased on a pool of reference entities the bank shall comply with the relevant further requirements specified in sub-sub-items (ee) and (ff) below;

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  47 44 (dd) in the case of a single-name credit derivative instrument- (i) credit protection purchased shall be in respect of a reference obligation that ranks pari passu with or junior to the underlying reference obligation of the written credit derivative, provided that in the case of tranched products, the purchased protection shall be on a reference obligation with the same level of seniority; (ii) protection purchased that references a subordinated position may offset protection sold on a more senior position of the same reference entity only if a credit event on the senior reference asset would result in a credit event on the subordinated reference asset; (ee) protection purchased on a pool of reference entities may offset the relevant amount related to protection sold on individual reference names only if the protection purchased is economically equivalent to buying protection separately on each of the relevant individual names in the pool. This would, for example, be the case if the bank purchased protection on an entire securitisation structure. (ff) when the bank purchases protection on a pool of reference names, but the credit protection does not cover the entire pool, that is, the protection covers only a subset of the pool, as, for example, in the case of an nth-to￾default credit derivative or a securitisation tranche, then no offsetting shall be permitted for the protection sold on individual reference names. However, the said purchased protections may offset sold protections on a pool, provided the purchased protection covers the entirety of the subset of the pool on which protection has

This gazette is also available free online at www.gpwonline.co.za 48  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 45 been sold, that is, the bank shall only recognise offsetting when the pool of reference entities and the level of subordination in both transactions are identical. (gg) since the bank has to include the effective notional amounts related to written credit derivative instruments in its exposure measure, which credit derivative instruments are also subject to the relevant add-on amounts for potential future exposure, and as such the bank’s exposure measure for written credit derivative instruments may be overstated, the bank may deduct the individual potential future exposure add-on amount relating to a written credit derivative instrument from the relevant gross add-on amount envisaged in subitems (ii) and (iii) above, provided that- (i) when an effective bilateral netting contract is in place, as envisaged in subitem (iii) above, the bank may, when it calculates ANet = 0.4·* AGross + 0.6·* NGR·* AGross, reduce AGross by the relevant individual add-on amount, that is, the relevant notional amount multiplied by the appropriate add-on factor, which relates to a written credit derivative instrument of which the notional amount is included in the bank’s exposure measure, provided that the bank shall not make any adjustment to NGR; (ii) when no effective bilateral netting contract is in place, the bank may set the relevant potential future exposure add-on to zero, in order to avoid the risk of double-counting; plus

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  49 46 (C) exposures arising from securities financing transactions (SFT); A bank shall include in its exposure measure any relevant exposure arising from its securities financing transactions, provided that- (i) for purposes of this subregulation (15) securities financing transactions shall include transactions such as repurchase agreements, resale agreements, reverse repurchase agreements, securities lending transactions, securities borrowing transactions, and margin lending transactions, where the value of the respective transactions depends on market valuations and the transactions are often subject to margin agreements; (ii) in the case of a bank- (aa) that acts as principal, the bank shall include in its exposure measure the sum of the respective amounts envisaged in subitems (iv) and (v) below; (bb) that acts as an agent, the bank shall include in its exposure measure the sum of the respective amounts envisaged in subitem (vii) below; (iii) since leverage essentially remains with the lender of the security in a securities financing transaction, the bank shall reverse any sales-related accounting entry whenever the bank applied sale accounting entries in terms of any relevant accounting framework in respect of its securities financing transactions, that is, irrespective of the bank’s accounting framework the bank shall calculate its exposure measure as if its securities financing transactions constitute financing transactions and not sales transactions; (iv) a bank that acts as principal shall include in its exposure measure the relevant gross amount of assets that relates to securities financing transactions, recognised as assets in accordance with the relevant Financial Reporting Standards issued from time to time, provided that-

This gazette is also available free online at www.gpwonline.co.za 50  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 47 (aa) for purposes of this subregulation (15), unless specifically otherwise stated in this subregulation (15)(e), the bank shall disregard any form of accounting netting, that is, unless specifically otherwise stated in this subregulation (15)(e), the bank shall not, for example, recognise any accounting netting of cash payables against cash receivables; (bb) in the case of any assets related to securities financing transactions subject to novation and cleared through a QCCP, the bank shall include in its exposure measure the relevant final contractual exposure, given the fact that pre-existing contracts have been replaced by new legal obligations through the process of novation; (cc) the bank shall adjust the aforesaid gross amount of assets by excluding from the exposure measure the value of any securities received in terms of a securities financing transaction, when the bank has recognised the securities as assets on its balance sheet, that is, when the bank recognised securities received in terms of a securities financing transaction as assets because the bank, as recipient, has the right to rehypothecate the said securities, but the bank has not done so, and in terms of any relevant accounting standard the bank recognised the value of such securities received in terms of the securities financing transaction as assets, the bank shall adjust the aforesaid gross amount of assets by excluding from the exposure measure the value of such securities received; (dd) notwithstanding the provisions of sub-sub￾item (aa) above, the bank may measure cash payables and cash receivables in terms of securities financing transactions with the same counterparty on a net basis if all of the following conditions are met: (i) the relevant transactions have the same explicit final settlement date;

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  51 48 (ii) the bank’s right to set off the amount owed to the counterparty against the amount owed by the counterparty shall be legally enforceable in all relevant jurisdictions, both currently in the normal course of business and in the event of default, insolvency or bankruptcy; and (iii) the bank and the relevant counterparty intend to settle net, settle simultaneously, or the relevant transactions are subject to a settlement mechanism that results in the functional equivalent of net settlement, that is, the cash flows of the relevant transactions are essentially a single net amount on the settlement date, provided that, to ensure the aforesaid equivalence to a single net amount, both transactions shall be settled through the same settlement system and the settlement arrangements shall be supported by cash and/or intraday credit facilities intended to ensure that settlement of both transactions will occur by the end of the business day and the linkages to collateral flows do not result in the unwinding of net cash settlement; (v) a bank that acts as principal shall include in its exposure measure a measure of counterparty credit risk, calculated as the current exposure without an add-on for potential future exposure, as follows: (aa) when the bank has in place a qualifying master netting agreement that complies with all the relevant requirements specified in subitem (vi) below, the said current exposure amount (E*) shall be the greater of zero and the total fair value of securities and cash lent to a counterparty in respect of all relevant transactions covered by the said qualifying master netting agreement (denoted by ∑Ei), less the total fair value of cash and securities received from that counterparty for those transactions (denoted by ∑Ci), as depicted in the formula specified below:

This gazette is also available free online at www.gpwonline.co.za 52  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 49 E* = max {0, [∑Ei – ∑Ci ]} where: E* is the relevant current exposure amount ∑Ei is the total fair value of securities and cash lent to a counterparty for all relevant transactions included in the said qualifying master netting agreement ∑Ci is the total fair value of cash and securities received from that counterparty for the said transactions (bb) when the bank does not have a qualifying master netting agreement in place, the said current exposure amount related to transactions with the counterparty shall be calculated on a transaction by transaction basis, that is, each relevant transaction shall be treated as its own netting set, as depicted in the formula specified below: Ei* = max {0, [Ei – Ci ]} where: Ei* is the relevant current exposure amount related to the specific transaction with the counterparty (vi) a bank that acts as principal may recognise the effect of a bilateral master netting agreements in respect of its securities financing transactions on a counterparty by counterparty basis, as envisaged in and in accordance with the relevant requirements specified in subitem (v) above, provided that- (aa) the relevant bilateral master netting agreement- (i) shall be legally enforceable in each relevant jurisdiction upon the occurrence of an event of default, regardless of whether the counterparty is insolvent or

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  53 50 bankrupt; (ii) shall provide the non-defaulting party with the right to terminate and close out in a timely manner all relevant transactions under the agreement upon an event of default, including in the event of insolvency or bankruptcy of the counterparty; (iii) shall make provision for the netting of gains and losses on transactions, including the value of any relevant collateral, terminated and closed out in terms of the bilateral master netting agreements, so that a single net amount is owed by one party to the other; (iv) shall make provision for the prompt liquidation or setoff of collateral upon the event of default; and (v) all relevant rights envisaged in this sub￾sub-item (aa) shall be legally enforceable in each relevant jurisdiction upon the occurrence of an event of default, regardless of the counterparty’s insolvency or bankruptcy; (bb) the bank may apply netting across positions held in the bank’s banking book and its trading book only when- (i) all the relevant transactions are marked to market on a daily basis; and (ii) all the collateral instruments used in respect of the relevant transactions are recognised as eligible financial collateral in the banking book; (vii) since a bank that acts as agent in a securities financing transaction- (aa) generally provides only an indemnity or guarantee to one of the two persons involved in the transaction, and only for the difference between the value of the security or cash its customer has lent and the value of collateral

This gazette is also available free online at www.gpwonline.co.za 54  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 51 the borrower has provided; and (bb) the bank is essentially exposed to the counterparty of its customer for only the difference in values instead of the full exposure to the underlying security or cash of the transaction; and (cc) the bank normally does not own or control the underlying cash or security resource, and as such the bank is unable to leverage the resource, the bank shall include in its exposure measure only the amounts envisaged in subitem (v) above, provided that whenever the bank is economically further exposed to the underlying security or cash in the transaction, that is, for an amount larger than the aforesaid guarantee for the difference, the bank shall include in its exposure measure the relevant further amount of exposure, equal to the relevant full amount of exposure to the underlying security or cash in the transaction. plus (D) off-balance sheet items A bank shall include in its exposure measure any relevant off-balance sheet items, provided that- (i) for purposes of this subregulation (15), off-balance sheet items or exposures include- (aa) commitments, including liquidity facilities, whether or not unconditionally cancellable; (bb) all relevant direct credit substitutes; (cc) acceptances; (dd) standby letters of credit; and (ee) trade letters of credit; (ii) for purposes of this subregulation (15), the bank shall convert the notional amount of its off-balance sheet items into credit exposure equivalents through the application of the credit conversion

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  55 52 factors specified below: Description of off-balance sheet item Credit conversion factor Irrevocable commitments other than securitisation liquidity facilities with an original maturity up to one year 20% Irrevocable commitments other than securitisation liquidity facilities with an original maturity of more than one year 50% Commitments that are unconditionally cancellable at any time by the bank without prior notice or that effectively provide for automatic cancellation due to deterioration in a borrower’s creditworthiness 10% Direct credit substitutes, such as general guarantees of indebtedness; standby letters of credit serving as financial guarantees for loans and securities; acceptances and endorsements with the character of acceptances 100% Forward asset purchases, forward forward deposits and partly paid shares and securities, which represent commitments with certain drawdown 100% Transaction-related contingent items, such as performance bonds; bid bonds; warranties and standby letters of credit related to particular transactions 50% Note issuance facilities (NIFs) and revolving underwriting facilities (RUFs) 50% Short-term self-liquidating trade letters of credit arising from the movement of goods, such as documentary credits collateralised by the underlying shipment - applied to both issuing and confirming banks 20% An undertaking to provide a commitment on an off-balance sheet item Banks shall apply the lower of the two applicable CCFs Off-balance sheet securitisation exposures, other than an eligible liquidity facility or an eligible servicer cash advance facility 100% Eligible liquidity facilities other than undrawn servicer cash advances or facilities that are unconditionally cancellable without prior notice 50% Undrawn servicer cash advances or facilities that are unconditionally cancellable without prior notice 10%”

This gazette is also available free online at www.gpwonline.co.za 56  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 53 (aaa) by the substitution of the entire renumbered subregulation (16), previously subregulation (18), with the following subregulation (16): “(16) Matters related to the repayment of capital and specified reductions in reserve funds (a) A bank shall not without the prior written approval of the Registrar or otherwise than in accordance with conditions approved by the Registrar in writing- (i) repurchase any shares of which the proceeds qualify as common equity tier 1 capital; (ii) repay any proceeds received from the issuance of shares or instruments qualifying as additional tier 1 capital; (iii) before the maturity thereof, redeem any of the instruments issued that qualify as tier 2 capital; or (iv) reduce the amount of appropriated profits included in the bank’s relevant amount of qualifying capital and reserve funds, provided that the provisions of this subregulation (16) shall not apply- (A) to any reduction in the bank’s appropriated profits as a result of a transfer to another reserve fund in respect of which the relevant amount is included in the bank’s qualifying amount of capital and reserve funds; (B) to any reduction in a reserve fund that arises from the application of a Financial Reporting Standard; or (C) to any transfer by a foreign branch of a South African incorporated bank, a foreign banking subsidiary or a non￾bank subsidiary of a South African incorporated bank, insofar as the aforesaid transfers do not result in a reduction in the consolidated amount of qualifying capital and reserve funds. (b) A written application by a bank under paragraph (a) for the permission of the Registrar- (i) to repurchase shares qualifying as common equity tier 1 capital, repay the proceeds received in respect of shares or instruments included in the bank’s qualifying amount of additional tier 1 capital or reduce the amount of appropriated profits shall contain written confirmation by the board of directors of the bank that-

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  57 54 (A) the relevant capital adequacy ratios of the bank concerned shall be at least one percentage point higher than the relevant percentages determined in terms of the provisions of subregulations (8) and (9), after the said repurchase of shares qualifying as common equity tier 1 capital, repayment of additional tier 1 capital or reduction in the amount of appropriated profits, without relying on any new capital issues or future profits; (B) the remaining common equity tier 1 capital, additional tier 1 capital and appropriated profits shall be sufficient to ensure continued compliance by the relevant bank with the relevant requirements specified in subregulation (9), including, among others, that the bank’s common equity tier 1 capital adequacy ratio shall exceed the relevant specified percentage; (C) the repayment of tier 1 capital- (i) is consistent with the bank’s strategic and operating plans; (ii) takes into account any possible acquisitions, increased capital requirements of subsidiary companies or branches of the said bank and the possibility of exceptional losses; (iii) is included in the bank’s ALCO process regarding the management of liquidity risk; and (D) all shares acquired back by the bank from the repayment of capital shall be cancelled immediately; (ii) to redeem any of its tier 2 capital before the maturity thereof shall contain written confirmation by the board of directors of the bank that- (A) the bank shall simultaneously with the redemption of instruments issue further tier 2 capital that shall be of a quantity and quality similar to or higher than the instruments to be redeemed when the period that lapsed since the issue date of the instruments to be redeemed is or will be less than or equal to five years;

This gazette is also available free online at www.gpwonline.co.za 58  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 55 (B) the capital adequacy ratio of the bank concerned shall be at least one percentage point higher than the relevant percentage determined in terms of subregulations (8) and (9), after the repayment of the said tier 2 capital, without relying on any new capital issues; (C) the redemption of tier 2 capital is included in the bank’s ALCO process regarding the management of liquidity risk; (c) The provisions of this subregulation (16), to the extent that they are relevant, shall mutatis mutandis apply to a controlling company.”. (bbb) by the substitution of the instruction relating to the completion of line item number 2 of the form BA 700, specified in the renumbered subregulation (17), previously subregulation (19), with the following instruction for the completion of line item number 2 of the amended form BA 700 attached to this notice as Annexure H: “2 Risk weighted exposure equivalent amount in respect of concentration risk Based on the relevant requirements specified in section 73 of the Act and such further requirements as may be specified in writing by the Registrar, this item shall reflect the relevant risk weighted exposure equivalent amount related to any capital requirement in respect of concentration risk.” (ccc) by the substitution of the instruction relating to the completion of line item number 3 of the form BA 700, specified in the renumbered subregulation (17), previously subregulation (19), with the following instruction for the completion of line item number 3 of the amended form BA 700 attached to this notice as Annexure H: “3 Risk weighted exposure in respect of threshold items and other specified items When reporting on a solo basis, based on, among other things, the relevant requirements specified in subregulation (5)(b), this line item shall reflect the relevant amount reported in item 194 of the form BA 700, after applying the relevant risk weight of 250%, plus the relevant amount reported in item 195 of the form BA 700, after applying the relevant risk weight of 1250%.”

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  59 56 (ddd) by the substitution in the renumbered subregulation (17), previously subregulation (19), of the instruction relating to the completion of line item number 19 of the form BA 700 prior to the amendment and substitution of the form BA 700 referred to in clause 21 of this notice, with the following instruction for the completion of line item number 20 of the amended form BA 700 attached to this notice as Annexure H: “20 Specified capital add-ons This item shall reflect any additional capital requirement specified in writing by the Registrar.” (eee) by the substitution of the instruction relating to the completion of line item number 28 of the form BA 700, specified in the renumbered subregulation (17), previously subregulation (19), with the following instruction for the completion of line item number 28 of the amended form BA 700 attached to this notice as Annexure H: “28 Paid in capital This item shall reflect the relevant aggregate amount of any issued common stock or ordinary shares, including any related premium, that comply with the relevant criteria specified in these Regulations, net of any shares derecognised in terms of relevant Financial Reporting Standards issued from time to time, but shall exclude any relevant amount related to minority interests.” (fff) by the substitution of the instruction relating to the completion of line item number 29 of the form BA 700, specified in the renumbered subregulation (17), previously subregulation (19), with the following instruction for the completion of line item number 29 of the amended form BA 700 attached to this notice as Annexure H: “29 Retained earnings This item shall reflect the relevant aggregate amount of retained earnings prior to the application of any regulatory adjustment, provided that any negative amount due to accumulated losses shall be reported in line item 197, as part of regulatory adjustments or deductions, and not in this line item 29.” (ggg) by the substitution of the instruction relating to the completion of line item number 40 of the form BA 700, specified in the renumbered subregulation (17), previously subregulation (19), with the following instruction for the completion of line item number 40 of the amended form BA 700 attached to this notice as Annexure H:

This gazette is also available free online at www.gpwonline.co.za 60  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 57 “40 Minority interest This item shall reflect the relevant aggregate amount of minority interests in shares included in Common Equity Tier 1 capital and reserve funds, prior to the deduction of any relevant surplus amount, which shall be the same amount as the amount included in the form BA 600 in respect of subsidiaries that issued capital to third parties.” (hhh) by the substitution of the instruction relating to the completion of line item number 66 of the form BA 700, specified in the renumbered subregulation (17), previously subregulation (19), with the following instruction for the completion of line item number 66 of the amended form BA 700 attached to this notice as Annexure H: “66 Additional tier 1 instruments issued This item shall reflect the relevant aggregate amount related to instruments issued that comply with the criteria specified in these Regulations to qualify as additional tier 1 capital, including any relevant amount related to an instrument that is subject to the specified phase-out arrangements, provided that the bank shall report any relevant premium received in line item 72.” (iii) by the substitution of the instruction relating to the completion of line item numbers 69 and 71 of the form BA 700, specified in the renumbered subregulation (17), previously subregulation (19), with the following instruction for the completion of line item numbers 69 and 71 of the amended form BA 700 attached to this notice as Annexure H: “69 and 71 Capital subject to phase-out Based on the relevant requirements specified in subregulation (11)(d) of these Regulations, this item shall reflect the relevant aggregate amount related to capital instruments that are subject to phase-out, and shall be the relevant amount before the application of the relevant phased-out percentage on the base amount of the relevant qualifying instrument and minority interest.” (jjj) by the substitution of the instruction relating to the completion of line item number 70 of the form BA 700, specified in the renumbered subregulation (17), previously subregulation (19), with the following instruction for the completion of line item number 70 of the amended form BA 700 attached to this notice as Annexure H:

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  61 58 “70 Minority interest This item shall reflect the relevant aggregate amount of minority interests in shares or instruments included in additional tier 1 capital and reserve funds, prior to the deduction of any relevant surplus amount, which shall be the same amount as the amount included in the form BA 600 in respect of subsidiaries that issued capital instruments to third parties, provided that any minority interest in respect of common or ordinary shares of non-banking entities shall be included in this line item 70 and not in line item 40.” (kkk) by the substitution of the instruction relating to the completion of line item number 79 of the form BA 700, specified in the renumbered subregulation (17), previously subregulation (19), with the following instruction for the completion of line item number 79 of the amended form BA 700 attached to this notice as Annexure H: “79 Tier 2 instruments issued This item shall reflect the relevant aggregate amount related to instruments issued that comply with the criteria specified in these Regulations to qualify as tier 2 capital, including any relevant amount related to an instrument that is subject to the specified phase-out arrangements, including any relevant premium received.” (lll) by the substitution of the instruction relating to the completion of line item numbers 80 and 82 of the form BA 700, specified in the renumbered subregulation (17), previously subregulation (19), with the following instruction for the completion of line item numbers 80 and 82 of the amended form BA 700 attached to this notice as Annexure H: “80 and 82 Capital subject to phase-out Based on the relevant requirements specified in subregulation (12)(c) of these Regulations, this item shall reflect the relevant aggregate amount related to capital instruments that are subject to phase-out, and shall be the relevant amount before the application of the relevant phased-out percentage on the base amount of the relevant qualifying instrument and minority interest.” (mmm) by the substitution of the instruction relating to the completion of line item number 81 of the form BA 700, specified in the renumbered subregulation (17), previously subregulation (19), with the following instruction for the completion of line item number 81 of the amended form BA 700 attached to this notice as Annexure H:

This gazette is also available free online at www.gpwonline.co.za 62  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 59 “81 Minority interest This item shall reflect the relevant aggregate amount of minority interests in shares or instruments included in tier 2 capital and reserve funds, prior to the deduction of any relevant surplus amount, which shall be the same amount as the amount included in the form BA 600 in respect of subsidiaries that issued capital instruments to third parties.” (nnn) by the insertion in the renumbered subregulation (17), previously subregulation (19), of the following instruction relating to the completion of column 4 of line item numbers 27 to 88 of the amended form BA 700 attached to this notice as Annexure H, directly after the instruction for the completion of line item number 81 of the amended form BA 700: “Column relating to common equity tier 1 capital and reserve funds, additional tier 1 capital and reserve funds, tier 2 capital and reserve funds and total capital and reserve funds, items 27 to 88 Column number Description 4 This column shall reflect the relevant required aggregate amounts as if it was the year 2022, that is, the relevant required amounts at the end of all the relevant transitional and phase-out periods envisaged in the Basel III framework.” (ooo) by the substitution of the instruction relating to the completion of line item number 96 of the form BA 700, specified in the renumbered subregulation (17), previously subregulation (19), with the following instruction for the completion of line item number 96 of the amended form BA 700 attached to this notice as Annexure H: “96 Unappropriated profits This item shall reflect the relevant aggregate amount in respect of unappropriated profits, provided that any negative amount due to accumulated losses shall be reported in line item 197, as part of regulatory adjustments or deductions.” (ppp) by the insertion in the renumbered subregulation (17), previously subregulation (19), of the following instruction relating to the completion of line item number 98 of the amended form BA 700 attached to this notice as Annexure H, directly after the instruction for the completion of line item number 96 of the amended form BA 700:

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  63 60 “Line items relating to capital adequacy Line item number Description 98 Capital adequacy ratio, after the application of all relevant capital transitional arrangements This item shall reflect the relevant adjusted capital adequacy ratio after the relevant amounts related to- (a) all capital instruments that do not comply with the relevant requirements and criteria specified in these Regulations have been fully phased out; and (b) surplus capital of subsidiaries attributable to third parties has been deducted fully from the relevant consolidated qualifying amount of capital and reserve funds.” (qqq) by the substitution of the instruction relating to the completion of the renumbered line item numbers 159 to 161 of the amended form BA 700, specified in the renumbered subregulation (17), previously the instruction in subregulation (19) relating to the completion of line item numbers 193 to 195 of the form BA 700 prior to the amendment to, and renumbering and substitution of the form BA 700 referred to in clause 21 of this notice, with the following instruction for the completion of line item numbers 159 to 161 of the amended form BA 700 attached to this notice as Annexure H: “159 to 161 Risk weighted assets of amounts below the threshold, not deducted These items shall reflect the relevant aggregate amounts in respect of assets or instruments held in the bank’s banking book or trading book respectively, and which assets or instruments-  are risk weighted and reported in accordance with the relevant requirements respectively specified in regulations 23 and 28 of these Regulations;  shall not be included in line item 3, column 6, of the form BA 700.” (rrr) by the substitution of the instruction relating to the completion of the renumbered line item number 183 of the amended form BA 700, specified in the renumbered subregulation (17), previously the instruction in subregulation (19) relating to the completion of line item number 217 of the form BA 700 prior to the amendment to, and renumbering and substitution of the form BA 700 referred to in clause 21 of this notice, with the following instruction for the completion of line item number 183 of the amended form BA 700 attached to this notice as Annexure H:

This gazette is also available free online at www.gpwonline.co.za 64  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 61 “183 Net deferred tax assets due to temporary differences This item shall reflect the relevant aggregate amount of deferred tax assets relating to temporary differences such as allowance for credit impairment, provided that the relevant amount may be netted with any associated deferred tax liabilities if such amount relates to taxes levied by the same taxation authority and offsetting is permitted by that authority.” (sss) by the insertion in the renumbered subregulation (17), previously subregulation (19), of the following instruction relating to the completion of line item number 206 of the amended form BA 700 attached to this notice as Annexure H, directly after the instruction for the completion of line item number 183 of the amended form BA 700: “Line items relating to phase out of capital instruments Line item number Description 206 This item shall reflect the relevant aggregate nominal amount of instruments or shares subject to the application of any phasing￾out arrangements in accordance with the relevant requirements specified in subregulations (11)(d) and (12)(c).” (ttt) by the insertion in the renumbered subregulation (17), previously subregulation (19), of the following instruction relating to the completion of line item number 207 of the amended form BA 700 attached to this notice as Annexure H, directly after the newly inserted instruction for the completion of line item number 206 of the amended form BA 700 referred to in clause 22(sss) above: “207 This item shall reflect the relevant aggregate amount with which the proceeds from tier 2 instruments with a remaining maturity of less than 5 years, that are included in the base amount, has been reduced, in accordance with the relevant requirements specified in subregulation (12)(a)(iv)(C).” (uuu) by the insertion in the renumbered subregulation (17), previously subregulation (19), of the following instruction relating to the completion of line item number 209 of the amended form BA 700 attached to this notice as Annexure H, directly after the newly inserted instruction for the completion of line item number 207 of the amended form BA 700 referred to in clause 22(ttt) above: “209 This item shall reflect the calculated base amount after the application of any relevant phase-out percentage specified in subregulation (11)(d) or (12)(c).”

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  65 62 (vvv) by the insertion in the renumbered subregulation (17), previously subregulation (19), of the following instruction relating to the completion of line item number 211 of the amended form BA 700 attached to this notice as Annexure H, directly after the newly inserted instruction for the completion of line item number 209 of the amended form BA 700 referred to in clause 22(uuu) above: “211 This item shall reflect the relevant surplus amount of capital attributable to minority interest that was deducted in the current reporting period, in accordance with the relevant requirements specified in subregulation (14), relating to instruments included in line item 206.” (www) by the substitution of the instruction relating to the completion of the renumbered line item numbers 216 to 226 of the amended form BA 700, specified in the renumbered subregulation (17), previously the instruction in subregulation (19) relating to the completion of line item numbers 241 to 250 of the form BA 700 prior to the amendment to, and renumbering and substitution of the form BA 700 referred to in clause 21 of this notice, with the following instruction for the completion of line item numbers 216 to 226 of the amended form BA 700 attached to this notice as Annexure H: “216 to 226 Income and distributions These items shall only be completed by banks that have utilised part of their specified capital buffers and that have reported a percentage lower than 100 per cent in line item 234 of the form BA 700, provided that, when required to be completed, the items shall be completed based on six-month rolling balances.” (xxx) by the substitution of the instruction relating to the completion of the renumbered line item numbers 219 to 225 of the amended form BA 700, specified in the renumbered subregulation (17), previously the instruction in subregulation (19) relating to the completion of line item numbers 243 to 249 of the form BA 700 prior to the amendment to, and renumbering and substitution of the form BA 700 referred to in clause 21 of this notice, with the following instruction for the completion of line item numbers 219 to 225 of the amended form BA 700 attached to this notice as Annexure H: “219 to 225 Distributions All relevant specified distributions shall be reported in the period in which they are recognised in the relevant accounting records of the bank in accordance with the relevant Financial Reporting Standards, provided that the bank shall reverse or derecognise any relevant tax implication or impact of making such payments.”

This gazette is also available free online at www.gpwonline.co.za 66  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 63 (yyy) by the deletion in the renumbered subregulation (17), previously subregulation (19), of the entire instruction relating to the completion of column 2 of items 98 to 132 of the form BA 700 prior to the amendment to, and renumbering and substitution of the form BA 700 referred to in clause 21 of this notice, relating to the reconciliation between qualifying capital and reserve funds and accounting equity and reserves. Amendment of regulation 39 of the Regulations 23. Regulation 39 of the Regulations is hereby amended: (a) by the insertion of the following new paragraph (j) of subregulation (5), and the subsequent renumbering of the remaining paragraphs of subregulation (5) following the aforesaid insertion of the new paragraph (j): “(j) shall in the case of the bank’s intraday liquidity positions be sufficiently robust to ensure that- (i) the bank actively manages its intraday liquidity positions and risks, for example, to meet payment and settlement obligations on a timely basis under both normal and stressed conditions, and as a result contributes to the smooth functioning of all relevant payment and settlement systems; (ii) the bank has the ability- (A) to measure expected daily gross liquidity inflows and outflows, anticipate the intraday timing of these flows where possible, and forecast the range of potential net funding shortfalls that might arise at different points during the day; (B) to monitor intraday liquidity positions against expected activities and available resources in respect of matters such as relevant balances, remaining intraday credit capacity and available collateral; (C) to acquire sufficient intraday funding to meet its intraday objectives; (D) to manage and mobilise any required collateral to obtain the necessary intraday funds;

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  67 64 (E) to appropriately- (i) manage the timing of its liquidity outflows in line with its intraday objectives; and (ii) deal with unexpected disruptions to its intraday liquidity flows;”. (b) by the substitution of paragraph (c) of subregulation (13) with the following paragraph (c): “(c) Valuation adjustment Due to, for example, the uncertainty associated with liquidity in markets, instruments or products accounted for at fair value, that may result in a bank being unable to sell or hedge the said instruments, products or positions in a desired short period of time, a bank shall establish and maintain procedures for considering relevant valuation adjustments, as part of the bank’s risk management framework and mark-to-market or mark-to-model procedure, provided that-”. (c) by the substitution of subparagraph (iii) of subregulation (13)(c), previously inserted in terms of the provisions of clause 8(d) in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now amended by the substitution of the entire subparagraph (iii) of subregulation (13)(c), with the following subparagraph (iii): “(iii) the bank shall ensure that any relevant adjustment to the current valuation of less liquid positions is duly reflected in the bank’s common equity tier 1 capital and reserve funds, which adjustment may exceed the valuation adjustments made under any relevant financial reporting standard issued from time to time.”. (d) by the substitution of item (D) of subregulation (14)(b)(viii) with the following item (D): “(D) shall be duly reflected in the bank’s policies and limits set by management and the bank’s board of directors;”. Amendment of regulation 43 of the Regulations 24. Regulation 43 of the Regulations is hereby amended:

This gazette is also available free online at www.gpwonline.co.za 68  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 65 (a) by the substitution of subregulation (1) with the following subregulation (1): “(1) Subject to the provisions of subregulation (3), a bank shall disclose in its annual financial statements and other disclosures to the public, reliable, relevant and timely qualitative and quantitative information that enable users of that information, among other things, to make an accurate assessment of the bank’s financial condition, including, but not limited to, its capital adequacy position and its liquidity position, financial performance, its leverage ratio, ownership, governance, business activities, risk profile and risk management practices, provided that-”. (b) by the substitution of paragraph (b) of subregulation (1) with the following paragraph (b): “(b) when compliance with the minimum required information specified in subregulation (2) below is not sufficient to provide a true and fair presentation of the bank’s financial condition, including its capital adequacy position and its liquidity position, and financial performance, leverage ratio, business activities, risk profile and risk-management practices, the bank shall disclose relevant additional information;”. (c) by the insertion of the following new subparagraph (ii) of subregulation (1)(e), and the subsequent renumbering of the remaining subparagraphs of subregulation (1)(e) following the aforesaid insertion of the new subparagraph (ii): “(ii) and concurrent with the publication of its financial statements, irrespective whether or not the financial statements are audited, disclose to the public the information respectively specified in subregulations (2)(c)(i), (2)(c)(iv) and (2)(c)(v)(A) of this regulation 43, provided that- (A) the required information shall be included either in the bank’s published financial statements or, as a minimum, the published financial statements shall provide a direct link to the completed disclosure on the bank’s website; (B) the bank shall make available on its website an archive of all the relevant required templates relating to reporting periods after the implementation of any relevant specified disclosure requirement, which archive period shall be aligned to the archive period specified in the relevant legislation related to annual financial statements issued from time to time, but which period shall in no case be less than five years; (C) irrespective of the location used by the bank for the required disclosure, that is, the bank’s published financial statements or its website, all the relevant required information shall be disclosed in the relevant format specified in these Regulations;

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  69 66 (D) in order to prevent a divergence of templates across jurisdictions, which may undermine the objectives of consistency and comparability, no bank shall add, delete or change any definition or numbering of any row or item from the common reporting templates specified in these Regulations; (E) in the case of the main features template specified in subregulation (2)(c)(i)(F) of this regulation 43, and the disclosure of the full terms and conditions of capital instruments as envisaged in subregulation (2)(c)(i) of this regulation 43- (i) the bank shall report each relevant regulatory capital instrument, including common or ordinary shares, in a separate column of the template, such that the completed template would provide a ‘main features report’ that summarises all of the regulatory capital instruments of the relevant bank or banking group; (ii) the bank shall update the relevant disclosures whenever a new capital instrument is issued and included in the bank’s capital, or whenever there is a redemption, conversion, write-down or other material change in the nature of an existing capital instrument; (F) in the case of information related to the bank’s capital and reserve funds, whenever- (i) the bank discloses any ratio that involves a component of regulatory capital, the bank shall ensure that such disclosure is accompanied by a sufficiently comprehensive explanation of how that ratio was calculated; (ii) a specific component of capital, including capital instruments or regulatory adjustments, benefits from any transitional arrangement or provision, the bank shall disclose to the public the relevant details relating to the benefits of the said transitional arrangement or provision; (G) in the case of the bank’s leverage ratio, the bank shall, as a minimum, irrespective of the frequency of the publication of the bank’s financial statements, on a quarterly basis- (i) disclose to the public- (aa) the relevant numerator for its leverage, that is, the bank’s tier 1 capital and reserve funds; (bb) the relevant denominator for its leverage, that is, the bank’s relevant exposure measure; and

This gazette is also available free online at www.gpwonline.co.za 70  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 67 (cc) the bank’s leverage ratio, Provided that- (i) as a minimum, the aforesaid numbers shall be the relevant number at the end of the relevant reporting quarter; (ii) subject to the prior written approval of and such conditions as may be specified in writing by the Registrar, the bank may calculate its leverage ratio based on either daily or monthly average numbers; (ii) disclose to the public- (aa) the relevant numbers and ratios for the preceding three quarter-ends; (bb) the relevant detail and source(s) of material differences between the bank’s total balance sheet assets, net of any relevant on-balance sheet derivative and SFT assets, as reported in the bank’s published financial statements, and the bank’s on-balance sheet exposures measure as reported in item 1 of the common disclosure template specified in subregulation (2)(c)(iv)(B) below; (cc) the relevant detail related to key drivers of- (i) material changes that relate to the numerator; (ii) material changes that relate to the denominator; and/ or (iii) material changes in the bank’s leverage ratio, observed from the end of the previous reporting period to the end of the current reporting period; (H) in the case of information related to the bank’s Liquidity Coverage Ratio (LCR)- (i) the bank shall disclose to the public sufficiently detailed qualitative information to facilitate a clear understanding of the bank’s liquidity position, which qualitative information may include: (aa) the main drivers of the LCR, and the evolution of the contribution of inputs to the calculation of the LCR over

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  71 68 time; (bb) intra-period changes as well as changes over time; (cc) the composition of HQLA; (dd) any concentration of funding sources; (ee) derivative exposures and potential collateral calls; (ff) any material currency mismatches in the LCR; (gg) a description of the degree of centralisation of liquidity management and interaction between the relevant bank’s or group’s respective units; and (hh) other inflows and outflows in the LCR calculation that are not captured in the common template specified in these Regulations for LCR, but which the bank considers to be relevant for its liquidity profile; (ii) the bank may wish to disclose qualitative information in addition to the required information specified in sub-item (i) above to enable market participants to gain a more thorough understanding of the bank’s internal liquidity risk management and positions, which qualitative information may include- (aa) governance of liquidity risk management, including- (i) risk tolerance; (ii) structure and responsibilities for liquidity risk management; (iii) internal liquidity reporting; and (iv) communication of the liquidity risk strategy, policies and practices across business lines and with the board of directors; (bb) the funding strategy, including policies on diversification in the sources and tenor of funding, and whether the funding strategy is centralised or decentralised; (cc) the bank’s liquidity risk mitigation techniques; (dd) an explanation of how stress testing is used; and (ee) an outline of the bank’s contingency funding plans;

Total unweighted amount of specified category0; = T 1 X (Total unweighted amount of specified category), t=i Total weighted amount of specified categoryo, = T 1 X t=i (Total weighted amount of specified category), This gazette is also available free online at www.gpwonline.co.za 72  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 69 (iii) the relevant required quantitative information specified in subregulation (2)(c)(v)(A) of this regulation 43 shall be the simple average of daily observations during the preceding quarter, that is, the average during a period of, typically, 90 days, provided that- (aa) subject to the prior written approval of and such conditions as may be specified in writing by the Registrar, a bank may be exempted from the requirement to calculate and disclose a daily average amount up to the first reporting period after 1 January 2017, in which case the bank shall calculate and disclose an average amount based on the relevant month-end amounts; (bb) the relevant average shall be calculated after the application of any relevant haircuts, inflow and outflow rates, and caps; (cc) when the bank reports on- (i) a semiannual basis, the average LCR shall be reported in respect of each of the two relevant preceding quarters; (ii) an annual basis, the LCR shall be reported for each of the relevant preceding four quarters; (iv) the bank shall calculate any relevant required unweighted amount related to a specified category of outflows or inflows in accordance with the formula specified below: where: T equals the number of observations in period Qi. (v) the bank shall calculate any relevant required weighted amount related to a specified category of outflows or inflows in accordance with the formula specified below:

T LCRQI = T X LCRt t=1 This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  73 70 where: T equals the number of observations in period Qi. (vi) the bank shall calculate its LCR as the average of observations of the LCR, in accordance with the formula specified below: (vii) the bank shall in all relevant cases publish the number of data points used in the calculation of the aforesaid average amounts; (viii) the relevant required information shall be presented in a single currency whenever the information is calculated or required to be calculated on a consolidated basis; (ix) the bank may wish to disclose quantitative information in addition to the required information specified in subregulation (2)(c)(v)(A) of this regulation 43, to provide market participants with a broader perspective of the bank’s liquidity risk position and management, which additional quantitative information may include- (aa) concentration limits on collateral pools and sources of funding in respect of products and counterparties; (bb) liquidity exposures and funding needs at the level of individual legal entities, foreign branches and subsidiaries, taking into account legal, regulatory and operational limitations on the transferability of liquidity; and (cc) balance sheet items and off-balance sheet items broken down into maturity buckets and the resultant liquidity gaps;”. (d) by the substitution of the renumbered subparagraph (v) of subregulation (1)(e), following the aforesaid insertion of the new subparagraph (ii) of subregulation (1)(e), with the following subparagraph (v): “(v) on a semi-annual basis, disclose to the public the qualitative and quantitative information, other than the information referred to in subparagraphs (i) to (iv) above, envisaged in subregulation (2) below,”.

This gazette is also available free online at www.gpwonline.co.za 74  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 71 (e) by the substitution of the final proviso at the end of subregulation (1)(e), immediately before paragraph (f) of subregulation (1), with the following final proviso of subregulation (1)(e): “provided that, in all relevant cases, the bank shall publish material information that are subject to rapid or material change as soon as possible;”. (f) by the substitution of subregulation (2) with the following subregulation (2): “(2) Without derogating from the provisions of subregulation (1), unless specifically otherwise stated, in accordance with the provisions of the framework for the preparation and presentation of financial statements, read with the relevant requirements of Financial Reporting Standards that may be issued from time to time and such directives as may be issued in writing by the Registrar, a bank shall, as a minimum, disclose in its financial statements and/ or other disclosures to the public, appropriate qualitative and quantitative information in respect of the broad categories of information specified below:”. (g) by the substitution of item (A) of subregulation (2)(a)(i) with the following item (A): “(A) the name(s) of the controlling company/ public company in the group structure to which the disclosure requirements of these Regulations also apply;”. (h) by the deletion of the entire item (B) of subregulation (2)(a)(i), and the subsequent renumbering of the remaining item(s) of subregulation (2)(a)(i). (i) by the substitution of subparagraph (ii) of subregulation (2)(a), previously amended by clause 9 in Government Notice No. R. 261, in Government Gazette No. 38616 of 27 March 2015, and now further amended by the substitution of the entire subparagraph (ii) of subregulation (2)(a) with the following subparagraph (ii): “(ii) quantitative information, disclose to the public such information as may be specified in writing by the Registrar;”. (j) by the substitution of the entire paragraph (c) of subregulation (2) with the following paragraph (c): “(c) Financial position, including-

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  75 72 (i) capital position Based on the relevant requirements specified in- (A) this item (A), a bank shall, as a minimum, in respect of all relevant required reporting periods up to and including 31 December 2017, disclose to the public the information set out in the disclosure template specified below: Disclosure template relating to all relevant required reporting periods up to and including 31 December 2017 Amounts subject to pre-Basel III treatment1 Note 5 Common Equity Tier 1 capital: instruments and reserves 1 Directly issued qualifying common share capital plus related stock surplus 2 Retained earnings 3 Accumulated other comprehensive income (and other reserves) 4 Directly issued capital subject to phase out from CET1 (only applicable to non-joint stock companies)6 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) Note 5 6 Common Equity Tier 1 capital before regulatory adjustments Common Equity Tier 1 capital: regulatory adjustments 7 Prudential valuation adjustments Note 5 8 Goodwill (net of related tax liability) Note 5 9 Other intangibles other than goodwill or mortgage￾servicing rights (net of related tax liability) Note 5 10 Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability) Note 5 11 Cash-flow hedge reserve Note 5 12 Shortfall of provisions to expected losses Note 5 13 Securitisation gain on sale (as set out in regulation 38(5)(a)(i) of these Regulations) Note 5 14 Gains and losses due to changes in own credit risk on fair valued liabilities Note 5 15 Defined-benefit pension fund net assets Note 5 16 Investments in own shares (if not already netted off paid-in capital on reported balance sheet) Note 5 17 Reciprocal cross-holdings in common equity Note 5 18 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10 per cent of the issued share capital (amount above 10 per cent threshold) Note 5 19 Significant investments in the common stock of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions (amount above 10 per cent threshold) Note 5 20 Mortgage servicing rights (amount above 10 per cent threshold) Note 5 21 Deferred tax assets arising from temporary differences (amount above 10 per cent threshold, net of related tax liability) Note 5

This gazette is also available free online at www.gpwonline.co.za 76  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 73 Disclosure template relating to all relevant required reporting periods up to and including 31 December 2017 Amounts subject to pre-Basel III treatment1 Note 5 22 Amount exceeding the 15 per cent threshold Note 5 23 of which: significant investments in the common stock of financials Note 5 24 mortgage servicing rights Note 5 25 deferred tax assets arising from temporary differences Note 5 26 Other regulatory adjustments specified by the Registrar or regulatory adjustments specified in the Regulations in addition to the regulatory adjustments specified in the Basel III framework Note 5 REGULATORY ADJUSTMENTS APPLIED TO COMMON EQUITY TIER 1 IN RESPECT OF AMOUNTS SUBJECT TO PRE-BASEL III TREATMENT2, 3 Note 5 OF WHICH: (please specify) Note 5 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 29 Common Equity Tier 1 capital (CET1) Additional Tier 1 capital: instruments 30 Directly issued qualifying Additional Tier 1 instruments plus related stock surplus 31 of which: classified as equity under applicable Financial Reporting Standards 32 classified as liabilities under applicable Financial Reporting Standards 33 Directly issued capital instruments subject to phase out from Additional Tier 16 34 Additional Tier 1 instruments (and CET1 instruments not included in item 5) issued by subsidiaries and held by third parties (amount allowed in group Additional Tier 1) 35 of which: instruments issued by subsidiaries subject to phase out6 36 Additional Tier 1 capital before regulatory adjustments Additional Tier 1 capital: regulatory adjustments 37 Investments in own Additional Tier 1 instruments Note 5 38 Reciprocal cross-holdings in Additional Tier 1 instruments Note 5 39 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10 per cent of the issued common share capital of the entity (amount above 10 per cent threshold) Note 5 40 Significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) Note 5 41 Other regulatory adjustments specified by the Registrar or regulatory adjustments specified in the Regulations in addition to the regulatory adjustments specified in the Basel III framework REGULATORY ADJUSTMENTS APPLIED TO ADDITIONAL TIER 1 IN RESPECT OF AMOUNTS SUBJECT TO PRE-BASEL III TREATMENT2, 3 Note 5 OF WHICH: (please specify) Note 5

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  77 74 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) 45 Tier 1 capital (T1 = CET1 + AT1) Disclosure template relating to all relevant required reporting periods up to and including 31 December 2017 Amounts subject to pre-Basel III treatment1 Note 5 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 26 48 Tier 2 instruments (and CET1 and AT1 instruments not included in items 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 out6 50 Provisions 51 Tier 2 capital before regulatory adjustments Tier 2 capital: regulatory adjustments 52 Investments in own Tier 2 instruments Note 5 53 Reciprocal cross-holdings in Tier 2 instruments Note 5 54 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10 per cent of the issued common share capital of the entity (amount above the 10 per cent threshold) Note 5 55 Significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) Note 5 56 Other regulatory adjustments specified by the Registrar or regulatory adjustments specified in the Regulations in addition to the regulatory adjustments specified in the Basel III framework REGULATORY ADJUSTMENTS APPLIED TO TIER 2 IN RESPECT OF AMOUNTS SUBJECT TO PRE-BASEL III TREATMENT2, 3 Note 5 OF WHICH: (please specify) Note 5 57 Total regulatory adjustments to Tier 2 capital 58 Tier 2 capital (T2) 59 Total capital (TC = T1 + T2) RISK WEIGHTED ASSETS IN REPECT OF AMOUNTS SUBJECT TO PRE-BASEL III TREATMENT4 Note 5 OF WHICH: (please specify) Note 5 60 Total risk weighted assets Capital ratios 61 Common Equity Tier 1 (as a percentage of risk weighted assets) 62 Tier 1 (as a percentage of risk weighted assets) 63 Total capital (as a percentage of risk weighted assets) 64 Institution specific buffer requirement (minimum CET1 requirement plus capital conservation buffer plus countercyclical buffer requirements plus G-SIB buffer requirement, expressed as a percentage of risk weighted

This gazette is also available free online at www.gpwonline.co.za 78  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 75 assets) 65 of which: capital conservation buffer requirement 66 bank specific countercyclical buffer requirement 67 G-SIB buffer requirement 68 Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets) Disclosure template relating to all relevant required reporting periods up to and including 31 December 2017 Minimum requirements specified in these Regulations when different from Basel III minima 69 Common Equity Tier 1 minimum ratio (if different from Basel III minimum) 70 Tier 1 minimum ratio (if different from Basel III minimum) 71 Total capital minimum ratio (if different from Basel III minimum) Amounts below the thresholds for deduction (before risk weighting) 72 Non-significant 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 ratings-based approach (prior to application of cap) 79 Cap for inclusion of provisions in Tier 2 under internal ratings-based approach Capital instruments subject to phase-out 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) Notes:

1. Relates to the amount of each relevant regulatory adjustment that is subject to existing national treatment during the transitional phase. For example, during 2014 banks are required to make 20 per cent of the regulatory adjustments in accordance with the Basel III framework. A bank with “Goodwill, net of related tax liability” of R100 million conducts business in a jurisdiction that does not require this to be deducted from common equity. The bank shall report R20 million in the first of the two empty cells in item 8 and report R80 million in the second of the two cells. The sum of the two cells shall therefore be equal to the total Basel III regulatory adjustment.
2. When the bank described in note 1 above, for example, conducts business in a jurisdiction that requires goodwill to be deducted from Tier 1, the bank shall report in the item inserted between items 41 and 42 the amount of R80 million that the bank in note 1 reported in the last

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  79 76 cell of item 8, to indicate that during the transition phase some goodwill will continue to be deducted from Tier 1 (in effect Additional Tier 1). 3. A bank with an unrealised loss of R50 million on its holdings of available-for-sale debt securities, for example, conducts business in a jurisdiction that filters out such unrealised gains and losses. The Basel III transitional arrangements require this bank to recognise 20 per cent of this loss, that is, R10 million, in 2014. This means that 80 per cent of the loss, or R40 million, is not recognised. The aforesaid bank that conducts business in this jurisdiction shall report R40 million in the item between items 26 and 27 as an addition to Common Equity Tier 1, to add back the relevant unrealised loss. 4. A bank with defined benefit pension fund net assets of R50 million, for example, conducts business in a jurisdiction that risk weights such assets at 200 per cent. The Basel III transitional arrangements require this bank to deduct 20 per cent of these assets in 2014, that is, the bank shall report R10 million in the first empty cell in item 15 and R40 million in the second empty cell (the total of the two cells shall be equal to the total Basel III regulatory adjustment). Furthermore, the bank shall disclose in the inserted items between item 59 and 60 that such assets are risk weighted at 200 per cent during the transitional phase, that is, the bank shall report an amount of R80 million (R40 million multiplied with 200 per cent) in that row. 5. Cells with dotted borders relate to items that are impacted by the transitional arrangements. 6. Relates only to specified ineligible capital instruments that are subject to a specified phased￾out period up to 1 January 2022. (B) this item (B), read with the relevant directives and requirements specified in item (C) below, a bank shall, as a minimum, in respect of all relevant required reporting periods from 1 January 2018 onwards, disclose to the public the information set out in the disclosure template specified below: Disclosure template relating to all relevant required reporting periods from 1 January 2018 onwards Common Equity Tier 1 capital: instruments and reserves 1 Directly issued qualifying common equity or share capital plus related stock surplus 2 Retained earnings 3 Accumulated other comprehensive income, and other reserve funds 4 Directly issued capital subject to phase out from CET11 (only applicable to non-joint stock companies) 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 (total of items 1 to 5) Common Equity Tier 1 capital: regulatory adjustments 7 Prudential valuation adjustments 8 Goodwill, net of related tax liability 9 Other intangibles other than goodwill or mortgage-servicing 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 Cash-flow hedge reserve 12 Shortfall of provisions to expected losses 13 Securitisation gain on sale (as set out in regulation 38(5)(a)(i)(F) of these Regulations) 14 Gains and losses due to changes in own credit risk on fair valued liabilities 15 Defined-benefit pension fund net assets 16 Investments in own shares (if not already netted off paid-in capital on reported balance sheet) 17 Reciprocal cross-holdings in common equity 18 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10 per cent of the issued share capital (amount above 10 per cent threshold)

This gazette is also available free online at www.gpwonline.co.za 80  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 77 Disclosure template relating to all relevant required reporting periods from 1 January 2018 onwards 19 Significant investments in the common stock of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions (amount above 10 per cent threshold) 20 Mortgage servicing rights (amount above 10 per cent threshold) 21 Deferred tax assets arising from temporary differences (amount above 10 per cent threshold, net of related tax liability) 22 Amount exceeding the 15 per cent threshold 23 of which: significant investments in the common stock of financials 24 mortgage servicing rights 25 deferred tax assets arising from temporary differences 26 Other regulatory adjustments specified in writing by the Registrar (Please disclose the relevant details of each relevant adjustment separately) 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 (total of items 7 to 22, and 26 to 27) 29 Common Equity Tier 1 capital (CET1) (item 6 less item 28) Additional Tier 1 capital: instruments 30 Directly issued qualifying Additional Tier 1 instruments plus related stock surplus 31 of which: classified as equity under relevant Financial Reporting Standards 32 classified as liabilities under relevant Financial Reporting Standards 33 Directly issued capital instruments subject to phase out from Additional Tier 11 34 Additional Tier 1 instruments (and CET1 instruments not included in item 5) issued by subsidiaries and held by third parties (amount allowed in group AT1) 35 of which: instruments issued by subsidiaries subject to phase out1 36 Additional Tier 1 capital before regulatory adjustments (total of items 30, 33 and 34) Additional Tier 1 capital: regulatory adjustments 37 Investments in own Additional Tier 1 instruments 38 Reciprocal cross-holdings in Additional Tier 1 instruments 39 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10 per cent of the issued common share capital of the entity (amount above 10 per cent threshold) 40 Significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) 41 Other regulatory adjustments specified in writing by the Registrar (Please disclose the relevant details of each relevant adjustment separately) 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 (total of items 37 to 42) 44 Additional Tier 1 capital (AT1) (item 36 less item 43) 45 Tier 1 capital (T1 = CET1 + AT1) (item 29 plus item 44) 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 21 48 Tier 2 instruments (and CET1 and AT1 instruments not included in item 5 or item 34) issued by subsidiaries and held by third parties (amount

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  81 78 Disclosure template relating to all relevant required reporting periods from 1 January 2018 onwards allowed in group Tier 2) 49 of which: instruments issued by subsidiaries subject to phase out1 50 Provisions 51 Tier 2 capital before regulatory adjustments (total of items 46 to 48, plus item 50) Tier 2 capital: regulatory adjustments 52 Investments in own Tier 2 instruments 53 Reciprocal cross-holdings in Tier 2 instruments 54 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10 per cent of the issued common share capital of the entity (amount above the 10 per cent threshold) 55 Significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions 56 Other regulatory adjustments specified in writing by the Registrar (Please disclose the relevant details of each relevant adjustment separately) 57 Total regulatory adjustments to Tier 2 capital (total of items 52 to 56) 58 Tier 2 capital (T2) (item 51 less item 57) 59 Total capital (TC = T1 + T2) (item 45 plus item 58) 60 Total risk weighted exposure Capital ratios and buffers 61 Common Equity Tier 1 (as a percentage of risk weighted exposure) (item 29 divided by item 60, expressed as a percentage) 62 Tier 1 (as a percentage of risk weighted exposure) (item 45 divided by item 60, expressed as a percentage) 63 Total capital (as a percentage of risk weighted exposure) (item 59 divided by item 60, expressed as a percentage) 64 Institution specific buffer requirement (minimum CET1 requirement plus capital conservation buffer plus countercyclical buffer requirements plus G-SIB buffer requirement, expressed as a percentage of risk weighted exposure) 65 of which: capital conservation buffer requirement 66 bank specific countercyclical buffer requirement 67 G-SIB buffer requirement 68 Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted exposure) National minima (if different from Basel III requirement) 69 National Common Equity Tier 1 minimum ratio (if different from Basel III minimum requirement) 70 National Tier 1 minimum ratio (if different from Basel III minimum requirement) 71 National total capital minimum ratio (if different from Basel III minimum requirement) Amounts below the thresholds for deduction (before risk weighting) 72 Non-significant 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 or credit impairments in Tier 2 76 Provisions or credit impairments 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 or credit impairments in Tier 2 under

This gazette is also available free online at www.gpwonline.co.za 82  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 79 Disclosure template relating to all relevant required reporting periods from 1 January 2018 onwards standardised approach 78 Provisions or credit impairments eligible for inclusion in Tier 2 in respect of exposures subject to internal ratings-based approach (prior to application of cap) 79 Cap for inclusion of provisions or credit impairments in Tier 2 under internal ratings-based approach Capital instruments subject to phase-out arrangements2 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) Notes:

1. Relates only to specified ineligible capital instruments that are subject to a specified phased￾out period up to 1 January 2022.
2. Line items 80 to 85 apply only in respect of the relevant reporting periods between 1 January 2018 and 1 January 2022. (C) this item (C), read with the relevant directives and requirements specified in item (B) above, a bank shall, as a minimum, in respect of all relevant required reporting periods from 1 January 2018 onwards, disclose to the public the information specified in the table encapsulated in item (B) above; Explanation of each relevant line item of the common disclosure template specified in item (B) above Line item Description 1 This item- (a) shall reflect the relevant required information in respect of instruments issued by the parent company of the reporting bank or group that meet all of the CET1 entry criteria specified in regulation 38(11)(a) of these Regulations; (b) shall be equal to the sum of common stock (and related surplus only) and other instruments for non-joint stock companies, both of which have to meet the relevant criteria specified for common stock or ordinary shares; (c) shall be net of treasury stock and other investments in own shares to the extent that these are already derecognised on the balance sheet in terms of the relevant Financial Reporting Standards issued from time to time; (d) shall exclude all other paid-in capital elements and all relevant minority interest. 2 This item- (a) shall reflect the relevant required information in respect of retained earnings, prior to any relevant regulatory adjustment; (b) shall include interim profit and loss that complies with the relevant requirements specified in regulation 38(10) of these Regulations;

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  83 80 Explanation of each relevant line item of the common disclosure template specified in item (B) above Line item Description (c) shall in accordance with the relevant Financial Reporting Standards issued from time to time exclude any relevant amount related to dividends, that is, dividends shall be removed from this item when they are removed from the balance sheet of the relevant bank or controlling company. 3 This item shall reflect the relevant required information in respect of accumulated other comprehensive income and other disclosed reserves, prior to any relevant regulatory adjustment. 4 This item- (a) applies only to non-joint stock companies; (b) shall in the case of joint-stock companies be equal to zero; (c) shall reflect the relevant required information in respect of directly issued capital instruments subject to phase-out from CET1 in accordance with the relevant requirements that may be specified in these Regulations or in writing by the Registrar. This item will be deleted once all the ineligible capital instruments have been fully phased out, that is, from 1 January 2022 onwards. 5 This item- (a) shall reflect the relevant required information in respect of common share capital issued by subsidiaries and held by third parties; and (b) shall only reflect the relevant amount that is eligible for inclusion in group CET1. 6 This item shall reflect the relevant aggregate amount of items 1 to 5. 7 This item shall reflect the relevant aggregate amount relating to any prudential valuation adjustment required in terms of the provisions of these Regulations or as specified in writing by the Registrar. 8 This item shall reflect the relevant aggregate amount relating to goodwill, net of any related tax liability. 9 This item shall reflect the relevant aggregate amount relating to intangibles other than goodwill and mortgage-servicing rights, net of any related tax liability. 10 This item shall reflect the relevant aggregate amount relating to deferred tax assets that rely on future profitability, excluding those arising from temporary differences, net of any related tax liability. 11 This item shall reflect the relevant aggregate amount relating to cash-flow hedge reserves as envisaged in regulation 38(5)(a)(i)(D) of these Regulations. 12 This item shall reflect the relevant aggregate amount relating to any shortfall of provisions to expected losses as envisaged in regulation 38(5)(a)(i)(E) of these Regulations. 13 This item shall reflect the relevant aggregate amount relating to any securitisation gain on sale as envisaged in regulation 38(5)(a)(i)(F) of these Regulations. 14 This item shall reflect the relevant amount relating to gains and losses due to changes in own credit risk on fair valued liabilities, as envisaged in regulation 38(5)(a)(i)(G) of these Regulations. 15 This item shall reflect the relevant aggregate amount relating to defined￾benefit pension fund net assets, as envisaged in regulation 38(5)(a)(i)(H) of these Regulations. 16 This item shall reflect the relevant aggregate amount relating to investments in own shares, to the extent not already netted off against paid-in capital on the reported balance sheet, as envisaged in regulation 38(5)(a)(i)(I) of these Regulations.

This gazette is also available free online at www.gpwonline.co.za 84  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 81 Explanation of each relevant line item of the common disclosure template specified in item (B) above Line item Description 17 This item shall reflect the relevant aggregate amount relating to reciprocal cross-holdings in common equity, as envisaged in regulation 38(5)(a)(i)(J) of these Regulations. 18 This item shall reflect the relevant aggregate amount relating to investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation where the bank does not own more than 10 per cent of the issued share capital, which amount exceeds the relevant specified 10 per cent threshold and that has to be deducted from CET1, as envisaged in regulation 38(5)(a)(i)(L) of these Regulations. 19 This item shall reflect the relevant aggregate amount relating to significant investments in the common stock of banking, financial and insurance entities that are outside the scope of regulatory consolidation, which amount exceeds the relevant specified 10 per cent threshold and that has to be deducted from CET1, as envisaged in regulation 38(5)(a)(i)(M) read with regulation 38(5)(b) of these Regulations. 20 This item shall reflect the relevant aggregate amount relating to mortgage servicing rights, which amount exceeds the relevant specified 10 per cent threshold and that has to be deducted from CET1, as envisaged in regulation 38(5)(b) of these Regulations. 21 This item shall reflect the relevant aggregate amount relating to deferred tax assets arising from temporary differences, which amount exceeds the relevant specified 10 per cent threshold, net of any related tax liability, and that has to be deducted from CET1, as envisaged in regulation 38(5)(b) of these Regulations. 22 This item shall reflect the relevant aggregate amount by which the aforesaid three threshold items exceeds the relevant specified 15 per cent threshold, excluding the relevant amounts reported in items 19 to 21 above, calculated in accordance with the relevant requirements specified in regulation 38(5)(b) of these Regulations. 23 This item shall reflect the relevant amount reported in item 22 that relates to significant investments in the common stock of financials. 24 This item shall reflect the relevant amount reported in item 22 that relates to mortgage servicing rights. 25 This item shall reflect the relevant amount reported in item 22 that relates to deferred tax assets arising from temporary differences. 26 This item shall reflect the relevant aggregate amount relating to any other regulatory adjustments specified in writing by the Registrar that are required to be applied to CET1. 27 This item shall reflect the relevant aggregate amount relating to regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional Tier 1 to cover the relevant specified deductions. When the amount reported in item 43 exceeds the amount reported in item 36 the relevant excess amount shall be reported in this item 27. 28 This item shall reflect the relevant aggregate amount relating to regulatory adjustments to Common equity Tier 1, that is, the sum of items 7 to 22 plus items 26 and 27. 29 This item shall reflect the relevant adjusted amount of Common Equity Tier 1 capital (CET1), that is, item 6 minus item 28. 30 This item- (a) shall reflect the relevant aggregate amount relating to instruments issued by the parent company of the reporting group that comply with the entry criteria specified in regulation 38(11)(b) of these Regulations for AT1, and any related stock surplus, as envisaged in section 1(1) of the Act; (b) shall exclude any relevant amount related to instruments issued by subsidiaries of the consolidated group;

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  85 82 Explanation of each relevant line item of the common disclosure template specified in item (B) above Line item Description (c) may include Additional Tier 1 capital issued by an SPV of the parent company only if it meets the relevant requirements specified in these Regulations and such additional requirements as may be specified in writing by the Registrar. 31 This item shall reflect the relevant aggregate amount included in item 30 above that is classified as equity in accordance with the relevant Financial Reporting Standards issued from time to time. 32 This item shall reflect the relevant aggregate amount included in item 30 above that is classified as liabilities in accordance with the relevant Financial Reporting Standards issued from time to time. 33 This item shall reflect the relevant aggregate amount relating to directly issued capital instruments subject to phase out from Additional Tier 1 in accordance with the relevant requirements specified in regulations 38(11)(c) and 38(11)(d) of these Regulations. This item will be deleted once all the ineligible capital instruments have been fully phased out, that is, from 1 January 2022 onwards. 34 This item shall reflect the relevant aggregate amount relating to additional Tier 1 instruments, and any CET1 instruments not included in item 5, issued by subsidiaries and held by third parties, in accordance with the relevant requirements specified in regulation 38(14) of these Regulations. 35 This item shall reflect the relevant aggregate amount included in item 34 above that relates to instruments subject to phase out from AT1 in accordance with the relevant requirements specified in regulations 38(11)(c) and 38(11)(d) of these Regulations. This item will be deleted once all the ineligible capital instruments have been fully phased out, that is, from 1 January 2022 onwards. 36 This item shall reflect the relevant aggregate amount of items 30, 33 and 34. 37 This item shall reflect the relevant aggregate amount relating to investments in own Additional Tier 1 instruments, which amount has to be deducted from AT1 in accordance with the relevant requirements specified in regulation 38(5)(a)(ii)(A) of these Regulations. 38 This item shall reflect the relevant aggregate amount relating to reciprocal cross-holdings in Additional Tier 1 instruments, which amount has to be deducted from AT1 in accordance with the relevant requirements specified in regulation 38(5)(a)(ii)(B) of these Regulations. 39 This item shall reflect the relevant aggregate amount relating to investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation where the bank does not own more than 10 per cent of the issued common share capital of the entity, net of eligible short positions, which amount has to be deducted from AT1 in accordance with the relevant requirements specified in regulation 38(5)(a)(ii)(C) of these Regulations. 40 This item shall reflect the relevant aggregate amount relating to significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, which amount has to be deducted from AT1 in accordance with the relevant requirements specified in regulation 38(5)(a)(ii)(D) of these Regulations. 41 This item shall reflect the relevant aggregate amount relating to any other regulatory adjustments specified in writing by the Registrar that are required to be applied to AT1. 42 This item shall reflect the relevant aggregate amount relating to regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover the relevant specified deductions. When the amount reported in item 57 exceeds the amount reported in item 51 the relevant excess amount shall be reported in this item 42. 43 This item shall reflect the relevant aggregate amount of items 37 to 42. 44 This item shall reflect the relevant adjusted amount of Additional Tier 1

This gazette is also available free online at www.gpwonline.co.za 86  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 83 Explanation of each relevant line item of the common disclosure template specified in item (B) above Line item Description capital (AT1), that is, item 36 minus item 43. 45 This item shall reflect the relevant aggregate amount relating to Tier 1 capital (T1), that is, item 29 plus item 44. 46 This item- (a) shall reflect the relevant aggregate amount relating to instruments issued by the parent company of the reporting group that comply with all the entry criteria specified in regulation 38(12) of these Regulations for Tier 2, and any related stock surplus, as envisaged in section 1(1) of the Act; (b) shall exclude any relevant amount related to instruments issued of subsidiaries of the consolidated group; (c) may include Tier 2 capital issued by an SPV of the parent company only if it meets the relevant requirements specified in these Regulations and such additional requirements as may be specified in writing by the Registrar. 47 This item shall reflect the relevant aggregate amount relating to directly issued capital instruments subject to phase out from Tier 2 in accordance with the relevant requirements specified in regulations 38(12)(b) and 38(12)(c) of these Regulations. This item will be deleted once all the ineligible capital instruments have been fully phased out, that is, from 1 January 2022 onwards. 48 This item shall reflect the relevant aggregate amount relating to Tier 2 instruments, and any relevant amount related to CET1 and AT1 instruments not included in items 5 or 32 respectively, issued by subsidiaries and held by third parties, in accordance with the relevant requirements specified in regulation 38(14) of these Regulations. 49 This item shall reflect the relevant aggregate amount included in item 48 above that relates to instruments subject to phase out from T2 in accordance with the relevant requirements specified in regulations 38(12)(b) and 38(12)(c) of these Regulations. This item will be deleted once all the ineligible capital instruments have been fully phased out, that is, from 1 January 2022 onwards. 50 This item shall reflect the relevant aggregate amount relating to provisions or credit impairments included in Tier 2, calculated in accordance with the relevant requirements specified in regulation 23(22) of these Regulations. 51 This item shall reflect the relevant aggregate amount of items 46 to 48 and item 50. 52 This item shall reflect the relevant aggregate amount relating to investments in own Tier 2 instruments, which amount has to be deducted from Tier 2 in accordance with the relevant requirements specified in regulation 38(5)(a)(iii) of these Regulations. 53 This item shall reflect the relevant aggregate amount relating to reciprocal cross-holdings in Tier 2 instruments, which amount has to be deducted from Tier 2 in accordance with the relevant requirements specified in regulation 38(5)(a)(iii) of these Regulations. 54 This item shall reflect the relevant aggregate amount relating to investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation where the bank does not own more than 10 per cent of the issued common share capital of the entity, net of eligible short positions, which amount has to be deducted from Tier 2 in accordance with the relevant requirements specified in regulation 38(5)(a)(iii) of these Regulations. 55 This item shall reflect the relevant aggregate amount relating to significant investments in the capital of banking, financial and insurance entities that are

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  87 84 Explanation of each relevant line item of the common disclosure template specified in item (B) above Line item Description outside the scope of regulatory consolidation, net of eligible short positions, which amount has to be deducted from Tier 2 in accordance with the relevant requirements specified in regulation 38(5)(a)(iii) of these Regulations. 56 This item shall reflect the relevant aggregate amount relating to any other regulatory adjustments specified in writing by the Registrar that are required to be applied to Tier 2. 57 This item shall reflect the relevant aggregate amount of items 52 to 56. 58 This item shall reflect the relevant aggregate amount of Tier 2 capital (T2), that is, item 51 minus item 57. 59 This item shall reflect the relevant aggregate amount of total capital, that is, item 45 plus item 58. 60 This item shall reflect the relevant aggregate amount of total risk weighted exposure of the relevant reporting entity or group. 61 This item shall reflect Common Equity Tier 1 as a percentage of risk weighted exposure, that is, item 29 divided by item 60, expressed as a percentage. 62 This item shall reflect Tier 1 as a percentage of risk weighted exposure, that is, item 45 divided by item 60, expressed as a percentage. 63 This item shall reflect total capital as a percentage of risk weighted exposure, that is, item 59 divided by item 60, expressed as a percentage. 64 This item- (a) shall reflect the relevant institution specific buffer requirement, that is, the South African base minimum requirement plus the relevant specified capital conservation buffer plus the bank-specific countercyclical buffer requirement, calculated in accordance with the relevant requirements specified in these Regulations read with such further directive as may be issued in writing by the Registrar from time to time, plus the G-SIB buffer requirement, expressed as a percentage of risk weighted exposure; (b) shall be clearly labelled as being different from the relevant Basel III minimum requirements whenever and wherever the relevant requirements applied in respect of this item 64 differ from the relevant specified Basel III minimum requirements. The reporting entity shall in the relevant notes to the template separately disclose the impact of any differences between the relevant Basel III minimum requirements and any requirement applied in respect of this item 64. This item will show the CET1 ratio below which the relevant bank or controlling company will become subject to constraints on distributions, excluding the D-SIB requirement. 65 This item shall reflect the relevant amount included in item 64, expressed as a percentage of risk weighed exposure, that relates to the capital conservation buffer, that is, after the relevant phase-in period banks will report 2.5% here. 66 This item shall reflect the relevant amount included in item 64, expressed as a percentage of risk weighed exposure, that relates to the relevant countercyclical buffer requirement. 67 This item shall reflect the relevant amount included in item 64, expressed as a percentage of risk weighed exposure, that relates to the relevant G-SIB requirement. 68 This item shall reflect the relevant amount of Common Equity Tier 1 available to meet the relevant specified buffers, expressed as a percentage of risk weighted exposure, that is, the CET1 ratio less any common equity used to meet the relevant Tier 1 and Total capital requirements.

This gazette is also available free online at www.gpwonline.co.za 88  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 85 Explanation of each relevant line item of the common disclosure template specified in item (B) above Line item Description 69 This item shall reflect the relevant national Common Equity Tier 1 minimum ratio, if different from the relevant Basel III minimum. 70 This item shall reflect the relevant national Tier 1 minimum ratio, if different from the relevant Basel III minimum. 71 This item shall reflect the relevant national total capital minimum ratio, if different from the relevant Basel III minimum. 72 This item shall reflect the relevant aggregate amount relating to non￾significant investments in the capital of other financials, the total amount of which is not reported in item 18, item 39 and item 54. 73 This item shall reflect the relevant aggregate amount relating to significant investments in the common stock of financials, the total amount of which is not reported in item 19 and item 23. 74 This item shall reflect the relevant aggregate amount relating to mortgage servicing rights, the total amount of which is not reported in item 20 and item 24. 75 This item shall reflect the relevant aggregate amount relating to deferred tax assets arising from temporary differences, the total amount of which is not reported in item 21 and item 25. 76 This item shall reflect the relevant aggregate amount relating to provisions or credit impairment eligible for inclusion in Tier 2 in respect of exposures subject to the standardised approach, calculated in accordance with the relevant requirements specified in regulation 23(22) of these Regulations, prior to the application of the relevant specified cap. 77 This item shall reflect the relevant aggregate amount relating to the cap on inclusion of provisions or credit impairment in Tier 2 in terms of the standardised approach, calculated in accordance with the relevant requirements specified in regulation 23(22) of these Regulations. 78 This item shall reflect the relevant aggregate amount relating to provisions or credit impairment eligible for inclusion in Tier 2 in respect of exposures subject to the internal ratings-based approach, calculated in accordance with the relevant requirements specified in regulation 23(22) of these Regulations, prior to the application of the relevant specified cap. 79 This item shall reflect the relevant aggregate amount relating to the cap on inclusion of provisions or credit impairment in Tier 2 in terms of the internal ratings-based approach, calculated in accordance with the relevant requirements specified in regulation 23(22) of these Regulations. 80 This item shall reflect the relevant aggregate amount relating to the current cap on CET1 instruments subject to phase out arrangements. 81 This item shall reflect the relevant aggregate amount excluded from CET1 due to the cap, that is, the relevant excess over the cap after any relevant redemptions and maturities. 82 This item shall reflect the relevant aggregate amount relating to the current cap on AT1 instruments subject to phase out arrangements. 83 This item shall reflect the relevant aggregate amount excluded from AT1 due to the cap, that is, the relevant excess over cap after any relevant redemptions and maturities. 84 This item shall reflect the relevant aggregate amount relating to the current cap on T2 instruments subject to phase out arrangements. 85 This item shall reflect the relevant aggregate amount excluded from T2 due to the cap, that is, the relevant excess over cap after any relevant redemptions and maturities.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  89 86 (D) this item (D), read with the relevant requirements specified in item (E) below, a bank shall provide a full reconciliation of all relevant regulatory capital elements back to the bank’s published financial statements, which reconciliation, as a minimum, shall be done by following the three-step approach specified below: (i) firstly the bank shall disclose in a separate column the respective balances reported in the balance sheet contained in the bank’s published financial statements as at the end of the relevant disclosure period, provided that- (aa) when the scope of regulatory consolidation and accounting consolidation is identical, the bank may simply state that there is no difference between the regulatory consolidation and the accounting consolidation and move to the next step, that is, move to step two; (bb) as an integral part of the first step, in order to enable all relevant supervisors and market participants to better understand the potential risks posed by unconsolidated subsidiaries, the bank shall disclose a list of the legal entities that are included within the accounting scope of consolidation but excluded from the regulatory scope of consolidation, and vice versa, that is the legal entities that are included in the regulatory scope of consolidation but not included in the accounting scope of consolidation; (cc) when some entities are included in both the regulatory scope of consolidation and accounting scope of consolidation, but the method of consolidation differs, the bank shall- (i) list the legal entities separately and explain the respective differences in the consolidation methods; (ii) in respect of each relevant legal entity also disclose its total balance sheet assets and total balance sheet equity, as stated on the accounting balance sheet of that relevant legal entity, and a description of the principle activities of that entity;

This gazette is also available free online at www.gpwonline.co.za 90  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 87 (ii) thereafter, that is, as the second step, the bank shall, in a separate column titled “balance sheet under regulatory scope of consolidation”, disclose the required components specified in the relevant capital disclosure template, provided that- (aa) when the template for regulatory scope of consolidation specifies or contains an item that is not contained in the bank’s published financial statements the bank shall add the relevant required line item under the “balance sheet under regulatory scope of consolidation”, and report a balance of zero in the column that reflects the balances in the bank’s published financial statements; (bb) the bank is required to expand only those elements of the balance sheet that are necessary to disclose the relevant components that are used in the composition of capital disclosure template, that is, for example, when all of the paid-in capital of the bank complies with the specified requirements for CET1, the bank would not need to expand that line; (cc) in order to facilitate the proper completion of step 3, the bank shall assign to each relevant item or element under the column that deals with “regulatory scope of consolidation” a unique reference number or letter; and (iii) thereafter, that is, as the third step, the bank shall map each relevant component referred to in sub-item (ii) above to the composition of capital disclosure template specified in item (A) or item (B) above, as the case may be. For example, the post 1 January 2018 disclosure template includes the line “goodwill net of related deferred tax liability”. Next to the disclosure of this item in the template the bank would be required to capture “a - d” or “a minus d” to show that item 8 of the template has been calculated as the difference between component “a” of the balance sheet under the regulatory scope of consolidation, illustrated in step 2, and component “d”; (E) this item (E), read with the relevant requirements specified in item (D) above, a bank shall provide a full reconciliation of all relevant regulatory capital elements back to the bank’s published financial statements:

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  91 88 Description Balance sheet as in published financial statements Under regulatory scope of consolidation Reference As at period end As at period end Step 1 Step 2 Assets Relevant classes/ items For example: Goodwill and intangible assets of which:

• goodwill a
• other intangibles (excluding MSRs) b
• MSRs c Liabilities Relevant classes/ items For example: Current and deferred tax liabilities of which:
• DTLs related to goodwill d
• DTLs related to intangible assets (excluding MSRs) e
• DTLs related to MSRs f Shareholders’ Equity Relevant classes/ items For example: Paid-in share capital of which:
• amount eligible for CET1 h
• amount eligible for AT1 i Extract of common disclosure template (with added column) For illustration purposes (part of step 3) Common Equity Tier 1 capital: instruments and reserves Source based on reference numbers/ letters of the balance sheet under the regulatory scope of consolidation from step 2 1 Directly issued qualifying common equity or share capital plus related stock surplus h 6 Common Equity Tier 1 capital before regulatory adjustments (total of items 1 to 5) Common Equity Tier 1 capital: regulatory adjustments 8 Goodwill, net of related tax liability a minus d Etc.

This gazette is also available free online at www.gpwonline.co.za 92  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 89 (F) this item (F), read with the relevant requirements or further description specified in item (G) below, a bank shall, as a minimum, provide to the public a description of the main features of all its relevant regulatory capital instruments, provided that the bank shall insert the text “NA” when a particular item or question is not applicable: Main features of regulatory capital instruments 1 Issuer 2 Unique identifier (such as CUSIP, ISIN or Bloomberg identifier for private placement) 3 Governing law(s) of the instrument Regulatory treatment 4 Transitional Basel III rules 5 Post-transitional Basel III rules 6 Eligible at solo/ group/ group and solo 7 Instrument type 8 Amount recognised in regulatory capital (R’ million, as of most recent reporting date) 9 Par value of instrument 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 16 Subsequent call dates, if applicable Coupons / dividends 17 Fixed or floating dividend/coupon 18 Coupon rate and any related index 19 Existence of a dividend stopper 20 Fully discretionary, partially discretionary or mandatory 21 Existence of step up or other incentive to redeem 22 Noncumulative or cumulative 23 Convertible or non-convertible 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 30 Write-down feature 31 If write-down, write-down trigger(s) 32 If write-down, full or partial 33 If write-down, permanent or temporary 34 If temporary write-down, description of write-up mechanism 35 Position in subordination hierarchy in liquidation (specify instrument type immediately senior to instrument) 36 Non-compliant transitioned features 37 If yes, specify non-compliant features

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  93 90 (G) this item (G), read with the relevant requirements or further descriptions specified in item (F) above, a bank shall, as a minimum, provide to the public a description of the main features of all its relevant regulatory capital instruments: Explanation or description of main features1 1 Identifies issuer legal entity Free text 2 Unique identifier, such as CUSIP, ISIN or Bloomberg identifier for private placement Free text 3 Specifies the governing law(s) of the instrument Free text 4 Specifies the regulatory capital treatment during the Basel III transitional phase, that is, the component of capital from which the instrument is being phased-out Select from menu: Common Equity Tier 1 Additional Tier 1 Tier 2 5 Specifies regulatory capital treatment under Basel III rules not taking into account any transitional treatment Select from menu: Common Equity Tier 1 Additional Tier 1 Tier 2 Ineligible 6 Specifies the level(s) within the group at which the instrument is included in capital Select from menu: Solo Group Solo and Group 7 Specifies instrument type Select from menu: Menu options specified in writing by the Registrar2 8 Specifies amount recognised in regulatory capital Free text 9 Par value of instrument Free text 10 Specifies accounting classification (to assist in the assessment of loss absorbency). Select from menu: Shareholders’ equity Liability – amortised cost Liability – fair value option Non-controlling interest in consolidated subsidiary 11 Specifies date of issuance Free text 12 Specifies whether dated or perpetual Select from menu: Perpetual Dated 13 In the case of￾dated instrument, specifies original maturity date (day, month and year); perpetual instrument, state “no maturity”. Free text 14 Specifies whether there is an issuer call option (to assist in the assessment of permanence). Select from menu: Yes No

This gazette is also available free online at www.gpwonline.co.za 94  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 91 Explanation or description of main features1 15 For instrument with issuer call option, specifies first date of call if the instrument has a call option on a specific date (day, month and year) and, in addition, specifies if the instrument has a tax and/or regulatory event call. Also specifies the redemption price. (To assist in the assessment of permanence). Free text 16 Specifies the existence and frequency of subsequent call dates, if applicable (to assist in the assessment of permanence). Free text 17 Specifies whether the coupon/dividend is fixed over the life of the instrument, floating over the life of the instrument, currently fixed but will move to a floating rate in the future, currently floating but will move to a fixed rate in the future. Select from menu: Fixed Floating Fixed to floating Floating to fixed 18 Specifies the coupon rate of the instrument and any related index that the coupon/dividend rate references. Free text 19 Specifies whether the non-payment of a coupon or dividend on the instrument prohibits the payment of dividends on common or ordinary shares, that is, whether or not a dividend-stop provision is in place. Select from menu: Yes No 20 Specifies whether the issuer has full discretion, partial discretion or no discretion over whether a coupon/dividend is paid. If the bank has full discretion to cancel coupon/dividend payments under all circumstances the bank shall select “fully discretionary”, including when there is a dividend stopper that does not have the effect of preventing the bank from cancelling payments on the instrument. If there are conditions that must be met before payment can be cancelled, such as qualifying capital below a specified threshold, the bank shall select “partially discretionary”. If the bank is unable to cancel the payment outside of insolvency the bank shall select “mandatory”. Select from menu: Fully discretionary Partially discretionary Mandatory 21 Specifies whether there is a step-up clause or other incentive to redeem. Select from menu: Yes No 22 Specifies whether dividends / coupons are cumulative or noncumulative. Select from menu: Noncumulative Cumulative 23 Specifies whether instrument is convertible or not (to assist in the assessment of loss absorbency). Select from menu: Convertible Nonconvertible 24 Specifies the conditions under which the instrument will convert, including point of non-viability. When one or more authorities have the ability to trigger conversion, the authorities shall be listed. For each of the authorities, state whether it is the terms of the contract of the instrument that provide the legal basis for the authority to trigger conversion, that is, a contractual approach, or whether the legal basis is provided by statutory means, that is, a statutory approach. Free text 25 For conversion trigger separately, specifies whether the instrument will: (i) always convert fully; (ii) may convert fully or partially; or (iii) will always convert partially

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  95 92 Explanation or description of main features1 Free text referencing one of the options above 26 Specifies rate of conversion into the more loss absorbent instrument (to assist in the assessment of the degree of loss absorbency). Free text 27 For convertible instruments, specifies whether conversion is mandatory or optional (to assist in the assessment of loss absorbency). Select from menu: Mandatory Optional NA 28 For convertible instruments, specifies instrument type convertible into (to assist in the assessment of loss absorbency). Select from menu: Common Equity Tier 1 (CET1) Additional Tier 1 Tier 2 Other 29 If convertible, specify issuer of instrument into which it converts. Free text 30 Specifies whether there is a write down feature (to assist in the assessment of loss absorbency). Select from menu: Yes No 31 Specifies the trigger at which write-down occurs, including point of non-viability. When one or more authorities have the ability to trigger write-down, the authorities shall be listed. For each of the authorities, state whether it is the terms of the contract of the instrument that provide the legal basis for the authority to trigger write-down, that is, a contractual approach, or whether the legal basis is provided by statutory means, that is, a statutory approach. Free text 32 For each write-down trigger separately, specifies whether the instrument will: (i) always be written down fully; (ii) may be written down partially; or (iii) will always be written down partially. (To assist in the assessment of the level of loss absorbency at write-down). Free text referencing one of the options above 33 For write down instrument, specifies whether write down is permanent or temporary (to assist in the assessment of loss absorbency). Select from menu: Permanent Temporary NA 34 For instrument that has a temporary write-down, description of write-up mechanism. Free text 35 Specifies instrument to which it is most immediately subordinate (to assist in the assessment of loss absorbency on gone-concern basis). Where applicable, banks shall specify the column numbers of the instruments in the completed main features template to which the instrument is most immediately subordinate. Free text 36 Specifies whether there are non-compliant features. Select from menu: Yes No 37 In the case of non-compliant features, the bank shall specify such non-compliant features (to assist in the assessment of instrument loss absorbency). Free text Notes:

1. This template is available in spreadsheet format. In all relevant specified cases, a bank shall select the relevant option from the relevant drop down menu provided in the aforesaid template.

This gazette is also available free online at www.gpwonline.co.za 96  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 93 2. Or the relevant supervisory authority. (ii) capital adequacy A bank shall in respect of the required- (A) qualitative information, disclose to the public sufficiently detailed information in respect of the bank's approach to assess the adequacy of the bank’s capital in order to support the bank’s current and future activities; (B) quantitative information, disclose to the public such additional information as may be specified in writing by the Registrar; (iii) capital structure Without derogating from the relevant requirements specified in subregulation (2)(c)(i) above, a bank shall in respect of the required- (A) qualitative information, disclose to the public sufficiently detailed information relating to- (i) the main features, terms and conditions of all relevant capital instruments issued by the bank, particularly in respect of innovative, complex or hybrid capital instruments, in accordance with the relevant requirements specified in subregulation (2)(c)(i) above; (ii) all limits and minima, identifying the positive and negative elements of capital to which such limits and minima apply; (B) quantitative information, disclose to the public - (i) the amount relating to common equity tier 1 capital and reserve funds; (ii) the amount relating to additional tier 1 capital and reserve funds; (iii) the relevant amounts relating to tier 2 capital; (iv) the relevant amount relating to total qualifying capital and reserve funds; (v) a full reconciliation between all instruments and reserves qualifying as capital and reserve funds in terms of the provisions of these Regulations and the balance sheet in the audited financial statements, in accordance with the relevant requirements specified in subregulation (2)(c)(i) above;

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  97 94 (iv) leverage Based on the relevant requirements specified in- (A) this item (A), a bank shall disclose to the public a reconciliation between the bank’s assets reflected in the bank’s published financial statements and its leverage ratio exposure measure, as set out below: Reconciliation between accounting assets and leverage ratio exposure measure Line item Total Total consolidated assets as per published financial statements 1 Adjustment for investments in banking, financial, insurance or commercial entities that are consolidated for accounting purposes but are outside the scope of regulatory consolidation 2 Adjustment for fiduciary assets recognised on the balance sheet pursuant to the operative accounting framework but excluded from the leverage ratio exposure measure 3 Adjustments for derivative financial instruments 4 Adjustment for securities financing transactions, that is, repos and similar secured lending 5 Adjustment for off-balance sheet items, that is, conversion to credit equivalent amounts of off￾balance sheet exposures 6 Other adjustments 7 Leverage ratio exposure measure 8 (B) this item (B), read with the relevant further directives, clarifications and instructions specified in item (C) below, a bank shall, based on the leverage ratio common disclosure template set out below, disclose to the public the relevant specified information: Leverage ratio common disclosure template Line item Total On-balance sheet exposures1 On-balance sheet items, excluding derivatives and SFTs, but including collateral 1 Asset amounts deducted in determining tier 1 capital7 2 Total on-balance sheet exposures, excluding derivatives and SFTs (total of items 1 and 2) 3 Derivative exposures2 Replacement cost associated with all derivatives transactions, net of eligible cash variation margin 4 Add-on amounts for PFE associated with all derivatives transactions 5 Gross-up for derivatives collateral provided where 6

This gazette is also available free online at www.gpwonline.co.za 98  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 95 deducted from the balance sheet assets pursuant to the operative accounting framework Deductions of receivables assets for cash variation margin provided in derivatives transactions 7 7 Exempted CCP leg of client -cleared trade exposures 7 8 Adjusted effective notional amount of written credit derivatives 9 Adjusted effective notional offsets and add -on deductions for written credit derivatives 7 10 Total derivative exposures (total of items 4 to 10) 11 Leverage ratio common disclosure template Line item Total Securities financing transaction exposures 3 Gross SFT assets (with no recognition of netting), after adjusting for sale accounting transactions 12 Netted amounts of cash payables and cash receivables of gross SFT assets 7 13 CCR exposure for SFT assets 14 Agent transaction exposures 15 Total securities financing transaction exposures (total of items 12 to 15) 16 Other off -balance sheet exposures 4 Off-balance sheet exposure at gross notional amount 17 Adjustments for conversion to credit equivalent amounts 7 18 Off-balance sheet items (total of items 17 and 18) 19 Capital and total exposures Tier 1 capital 5 20 Total exposures (total of items 3, 11, 16 and 19) 21 Leverage ratio 6 Ratio Leverage ratio (expressed as a percentage) 22

1. Refer to regulation 38(15)(e)(iv)(A).
2. Refer to regulation 38(15)(e)(iv)(B).
3. Refer to regulation 38(15)(e)(iv)(C).
4. Refer to regulation 38(15)(e)(iv)(D).
5. Refer to regulation 38(15)(d).
6. Refer to regulation 38(15)(c).
7. Report as negative amounts or reductions.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  99 96 (C) this item (C), read with the relevant requirements specified in item (B) above, a bank shall disclose to the public the relevant information specified in item (B) above: Item number Further explanation of common disclosure template 1 This item shall reflect the relevant aggregate amount of on￾balance sheet assets, determined in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(A) of these Regulations. 2 This item shall reflect the relevant aggregate amount of deductions from tier 1 capital, determined in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(A) of these Regulations, and excluded from the leverage ratio exposure measure, which aggregate amount shall be reported in the common disclosure template as a negative amount. 3 This item shall reflect the relevant aggregate amount of item 1 and item 2. 4 This item shall reflect the relevant aggregate amount of replacement cost (RC) associated with all derivatives transactions, including exposures resulting from transactions with guaranteed performance of clients described in regulation 38(15)(e)(iv)(B) of these Regulations, net of cash variation margin received and with, where applicable, bilateral netting as envisaged in regulation 38(15)(e)(iv)(B) of these Regulations, 5 This item shall reflect the relevant aggregate add-on amount for all derivative exposures determined in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(B) of these Regulations, 6 This item shall reflect the relevant aggregate grossed-up amount for collateral provided, determined in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(B) of these Regulations, 7 This item shall reflect the relevant aggregate amount of deductions of receivables assets from cash variation margin provided in derivatives transactions determined in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(B) of these Regulations, which aggregate amount shall be reported in the common disclosure template as a negative amount. 8 This item shall reflect the relevant aggregate amount of exempted trade exposures associated with the CCP leg of derivatives transactions resulting from client-cleared transactions determined in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(B) of these Regulations, which aggregate amount shall be reported in the common disclosure template as a negative amount. 9 This item shall reflect the relevant adjusted effective notional amount, that is, the effective notional amount reduced by any relevant negative change in fair value, for written credit

This gazette is also available free online at www.gpwonline.co.za 100  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 97 Item number Further explanation of common disclosure template derivatives, determined in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(B) of these Regulations. 10 This item shall reflect the relevant amount of adjusted effective notional offsets of written credit derivatives determined in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(B) of these Regulations, and deducted add-on amounts relating to written credit derivatives determined in accordance with the relevant requirements specified in the said regulation 38(15)(e)(iv)(B) of these Regulations, which aggregate amount shall be reported in the common disclosure template as a negative amount. 11 This item shall reflect the relevant aggregate amount of items 4 to 10. 12 This item shall reflect the relevant aggregate amount related to gross SFT assets with no recognition of any netting other than novation with QCCPs determined in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(C) of these Regulations, removing specified securities received as determined in accordance with the relevant requirements specified in the said regulation 38(15)(e)(iv)(C) of these Regulations, and adjusting for any sales accounting transactions determined in accordance with the relevant requirements specified in the aforesaid regulation 38(15)(e)(iv)(C) of these Regulations. 13 This item shall reflect the relevant aggregate amount related to cash payables and cash receivables of gross SFT assets netted in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(C) of these Regulations, which aggregate amount shall be reported in the common disclosure template as a negative amount. 14 This item shall reflect the relevant measure of counterparty credit risk for SFTs determined in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(C) of these Regulations. 15 This item shall reflect the relevant agent transaction exposure amount determined in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(C) of these Regulations. 16 This item shall reflect the relevant aggregate amount of items 12 to 15. 17 This item shall reflect the relevant total off-balance sheet exposure amounts on a gross notional basis, before any adjustment for credit conversion factors as envisaged in regulation 38(15)(e)(iv)(D) of these Regulations. 18 This item shall reflect the relevant reduction in the gross amount of off-balance sheet exposures due to the application of credit conversion factors specified in regulation 38(15)(e)(iv)(D) of these Regulations. 19 This item shall reflect the relevant aggregate amount of item

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  101 98 Item number Further explanation of common disclosure template 17 and item 18. 20 This item shall reflect the relevant aggregate amount of tier 1 capital determined in accordance with the relevant requirements specified in regulation 38(15)(d) of these Regulations. 21 This item shall reflect the relevant aggregate amount of items 3, 11, 16 and 19. 22 This item shall reflect the relevant leverage ratio determined in accordance with the relevant requirements specified in regulation 38(15)(c) of these Regulations. (v) liquidity position, including- (A) the Liquidity Coverage Ratio (LCR) Based on the relevant requirements specified in- (i) this sub-item (i), read with the further directives or requirements set out in sub-item (ii) below, a bank shall, as a minimum, in the relevant specified format, disclose to the public the quantitative information specified below: LCR (In local currency) Total unweighted value1 (average)6 Total weighted value2; 3 (average)6 HIGH-QUALITY LIQUID ASSETS 1 Total high-quality liquid assets (HQLA) CASH OUTFLOWS: 2 Retail deposits and deposits from small business customers of which: 3 Stable deposits 4 Less stable deposits 5 Unsecured wholesale funding of which: 6 Operational deposits (all counterparties) and deposits in networks of cooperative banks 7 Non-operational deposits (all counterparties) 8 Unsecured debt 9 Secured wholesale funding 10 Additional requirements of which: 11 Outflows related to derivative exposures and other collateral requirements 12 Outflows related to loss of funding on debt products

This gazette is also available free online at www.gpwonline.co.za 102  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 99 LCR (In local currency) Total unweighted value1 (average)6 Total weighted value2; 3 (average)6 13 Credit and liquidity facilities 14 Other contractual funding obligations 15 Other contingent funding obligations 16 TOTAL CASH OUTFLOWS CASH INFLOWS: 17 Secured lending (eg reverse repos) 18 Inflows from fully performing exposures 19 Other cash inflows 20 TOTAL CASH INFLOWS Total adjusted value4; 5 21 TOTAL HQLA4 22 TOTAL NET CASH OUTFLOWS5 23 LIQUIDITY COVERAGE RATIO (%) Notes:

1. The unweighted value of inflows and outflows shall be calculated as the relevant outstanding balances of the various specified categories or types of liabilities, off￾balance sheet items or contractual receivables that mature or are callable within the relevant specified 30-day period.
2. The weighted value for inflows and outflows shall be calculated as the value after the application of the relevant inflow and outflow rates or factors.
3. The weighted value of HQLA shall be calculated as the relevant value after the application of the relevant required haircuts, but prior to the application of any relevant caps on level 2 assets and on level 2B assets.
4. In the case of HQLA, adjusted value means the value of total HQLA after the application of any relevant haircuts and any relevant caps on level 2 and on level 2B assets.
5. In the case of net cash outflows, adjusted value means the relevant amount after the application of the relevant inflow and outflow rates or factors and any cap on inflows, when relevant.
6. Refer to regulation 43(1)(e)(ii)(E)(iii) of these Regulations. (ii) this sub-item (ii), read with the relevant requirements specified in sub-item (i) above, a bank shall, in the aforesaid specified format, disclose to the public the relevant specified quantitative information: Item number Description 1 This item shall reflect the relevant aggregate amount relating to all eligible high-quality liquid assets (HQLA), as defined in the Act and these Regulations, before the application of any relevant limits, which aggregate amount- (a) shall include, where applicable, any relevant aggregate amount relating to assets qualifying under alternative liquidity approaches specified in writing by the Registrar; (b) shall exclude any amount related to assets that do not comply with the relevant specified

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  103 100 Item number Description operational requirements. 2 This item, which relates to retail deposits and deposits from small business customers, shall reflect the relevant aggregate amount relating to stable deposits, less stable deposits and any other relevant funding sourced from- (a) natural persons; and/or (b) small business customers as defined in these Regulations or specified in writing by the Registrar. 3 This item shall reflect the relevant aggregate amount relating to stable deposits, including deposits placed with the bank by a natural person and unsecured wholesale funding provided by small business customers defined as “stable” in terms of these Regulations. 4 This item shall reflect the relevant aggregate amount relating to less stable deposits, including deposits placed with the bank by a natural person and unsecured wholesale funding provided by small business customers not defined as “stable” in terms of these Regulations. 5 This item shall reflect the relevant aggregate amount relating to unsecured wholesale funding, that is, the relevant aggregate amount relating to those liabilities and general obligations from customers other than natural persons and small business customers that are not collateralised. 6 This item shall reflect the relevant aggregate amount relating to- (a) operational deposits, including deposits from bank clients with a substantive dependency on the bank where deposits are required for specified activities, such as clearing, custody or cash management activities; and (b) deposits in institutional networks of cooperative banks, which include deposits of member institutions with the central institution or specialised central service providers. 7 This item shall reflect the relevant aggregate amount relating to non-operational deposits, that is, the relevant aggregate amount relating to all other relevant unsecured wholesale deposits, both insured and uninsured. 8 This item shall reflect the relevant aggregate amount relating to unsecured debt, including amounts related to all relevant notes, bonds and other debt securities

This gazette is also available free online at www.gpwonline.co.za 104  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 101 Item number Description issued by the bank, regardless of the holder, unless the bond is sold exclusively in the retail market and held in retail accounts. 9 This item shall reflect the relevant aggregate amount relating to secured wholesale funding, that is, the relevant aggregate amount relating to all collateralised liabilities and general obligations. 10 This item shall reflect the relevant aggregate amount relating to any relevant additional requirements, such as other off-balance sheet liabilities or obligations. 11 This item shall reflect the relevant aggregate amount relating to any outflows related to derivative exposures and other relevant collateral requirements, including- (a) expected contractual derivative cash flows, on a net basis; (b) increased liquidity needs related to: (i) downgrade triggers embedded in financing transactions, derivative and other contracts; (ii) the potential for valuation changes on posted collateral securing derivatives and other transactions; (iii) excess non-segregated collateral held at the bank that could contractually be called at any time; (iv) contractually required collateral on transactions for which the counterparty has not yet demanded that the collateral be posted; (v) contracts that allow collateral substitution to non-HQLA assets; and (vi) market valuation changes on derivatives or other transactions. 12 This item shall reflect the relevant aggregate amount relating to any outflow related to loss of funding in respect of secured debt products, including a loss of funding in respect of- (a) asset-backed securities, covered bonds and other structured financing instruments; and (b) asset-backed commercial paper, conduits, securities investment vehicles and other such financing facilities.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  105 102 Item number Description 13 This item shall reflect the relevant aggregate amount relating to all relevant credit and liquidity facilities, including drawdowns on committed, that is, contractually irrevocable, or conditionally revocable credit and liquidity facilities, provided that the bank shall calculate the currently undrawn portion of the said facilities net of any eligible HQLA when the HQLA have already been posted as collateral to secure the facilities or are contractually obliged to be posted when the counterparty draws down the facility. 14 This item shall reflect the relevant aggregate amount relating to all other contractual funding obligations, including contractual obligations to extend funds within a 30-day period, and all other relevant contractual cash outflows not captured elsewhere. 15 This item shall reflect the relevant aggregate amount relating to all other relevant contingent funding obligations, as defined or specified in regulation 26(12) of these Regulations. 16 This item shall reflect the relevant aggregate amount relating to all outflows included in items 2 to 15 above. 17 This item shall reflect the aggregate amount relating to all relevant secured lending transactions, including the aggregate amount relating to all relevant maturing reverse repurchase, resale and securities borrowing agreements. 18 This item shall reflect the relevant aggregate amount relating to all inflows from fully performing exposures, including both secured and unsecured loans or other payments that are fully performing and contractually due within 30 calendar days, from retail and small business customers, other wholesale customers, operational deposits and deposits held at the centralised institution in a cooperative banking network. 19 This item shall reflect the aggregate amount relating to all other relevant cash inflows, including the aggregate amount relating to derivatives cash inflows and all other relevant contractual cash inflows. 20 This item shall reflect the relevant aggregate amount relating to all inflows included in items 17 to 19. 21 This item shall reflect the relevant aggregate amount relating to the bank’s total portfolio of HQLA, after the application of any relevant cap on Level 2 and Level 2B assets. 22 This item shall reflect the relevant aggregate amount relating to the bank’s total net cash outflows, after the application of any relevant cap on cash inflows. 23 This item shall reflect the bank’s relevant Liquidity Coverage Ratio, after the application of any relevant cap on Level 2 and Level 2B assets and any relevant

This gazette is also available free online at www.gpwonline.co.za 106  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 103 Item number Description cap on cash inflows. (B) the Net Stable Funding Ratio (NSFR)”. (k) by the substitution of the entire paragraph (e) of subregulation (2) with the following paragraph (e): “(e) Nature and extent of risk exposures, including- (i) credit risk; (ii) market risk; (iii) liquidity risk; (iv) interest-rate risk; (v) operational risk; (vi) securitisation or resecuritisation; and (vii) other material risks to which the bank is exposed.”. (l) by the substitution of the entire subregulation (3) with the following subregulation (3): “(3) Subject to such conditions as may be specified in writing by the Registrar, when a bank is controlled by- (a) a controlling company; (b) another bank; or (c) an institution which has been approved by the Registrar and which conducts business similar to the business of a bank in a country other than the Republic, the requirements specified in subregulations (1) and (2) shall apply to such controlling company, bank or institution, as the case may be, on a consolidated basis, instead of to such bank that is so controlled, provided that control for the purposes of this subregulation (3) means control as defined in section 42(2) of the Act.”.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  107 104 Amendment of regulation 56 of the Regulations 25. Regulation 56 of the Regulations is hereby amended by the substitution of paragraph (b) of subregulation (2) with the following paragraph (b): “(b) an interest outside the Republic, including a subsidiary, joint venture, branch office or representative office, shall contain the following additional information:”. Amendment of the heading of Chapter VI of the Regulations 26. The heading of Chapter VI of the Regulations, which currently reads “INFORMATION REQUIRED BY THE REGISTRAR AND THE RESEARCH DEPARTMENT OF THE RESERVE BANK”, is hereby substituted with the following heading: “INFORMATION REQUIRED BY THE REGISTRAR AND THE ECONOMIC RESEARCH AND STATISTICS DEPARTMENT OF THE RESERVE BANK”. Amendment of regulation 61 of the Regulations 27. The entire regulation 61 of the Regulations is hereby substituted with the following regulation 61: “61. List of forms prescribed in respect of returns to be submitted to the Registrar, with indication of institution by which, intervals at which and period within which returns shall be submitted Form number Title/ description Bank in Republic1 BA 099 Declaration in respect of statutory returns submitted2 (see chapter II) Whenever required as control sheet and for purpose of making required declarations BA 900 Institutional and maturity breakdown of liabilities and assets Monthly3a BA 920 Analysis of instalment sale transactions, leasing transactions and selected assets Quarterly3b BA 930 Interest rates on deposits, loans and advances at month-end Monthly3b BA 940 Selected locational banking statistics Quarterly3c 1 Means the South African operations of a bank incorporated in the Republic. 2 Form BA 099 is not a prescribed financial return, but shall be used as a control sheet and to furnish the required declarations regarding the maintenance of prescribed minimum balances.

This gazette is also available free online at www.gpwonline.co.za 108  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 105 3 A prescribed statement and return shall be submitted within the periods indicated below, as follows: a. Within 15 business days immediately following on the month-end or quarter-end to which the statement or return relates. b. Within 20 business days immediately following on the month-end or quarter-end to which the statement or return relates. c. Within 25 business days immediately following on the month-end or quarter-end to which the statement or return relates.”. Substitution of form BA 900 28. Form BA 900 immediately preceding regulation 62 of the Regulations is hereby substituted with the form BA 900 set out in Annexure I to this notice. Amendment of regulation 62 of the Regulations 29. Regulation 62 of the Regulations is hereby amended: (a) by the substitution of the entire subregulation (4) with the following subregulation (4): “(4) The institutional breakdown of liabilities and assets shall be made in accordance with the information contained in the Institutional Sector Classification Guide for South Africa1 read with the relevant requirements specified in regulation 66 of these Regulations.”. (b) by the substitution of footnote 1, which relates to the directive in subregulation (4), directly below subregulation (5), at the bottom of the page, with the following footnote 1: “ 1 Copies of this guide can be obtained from the Economic Research and Statistics Department, S A Reserve Bank, P O Box 7433, Pretoria, 0001. The guide can also be accessed on the Website address www.resbank.co.za, under statistical and economic information, other publications.”. (c) by the substitution of the entire paragraph (h) of subregulation (6) with the following paragraph (h): “(h) when an advance is secured by a specific asset type the classification of that advance shall be based on the asset type securing the advance even when the proceeds of the credit granted is utilised for purposes other than the purposes normally associated with the specific type of asset. For example, when a particular advance is secured by mortgage registered over fixed property and the borrower utilises the proceeds of the advance

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  109 106 for general purposes, the advance shall be classified as a mortgage advance, provided that when more than one asset type secure a particular advance that advance shall be classified under “other loans and advances”;”. (d) by the insertion of the following new paragraph (i) of subregulation (6), and the subsequent renumbering of the remaining paragraphs of subregulation (6) following the aforesaid insertion of the new paragraph (i): “(i) loans shall be classified based on the relevant legal instrument or contract in terms of which the loan is granted or the counterparty to whom the loan is granted, as the case may be;”. (e) by the substitution of the renumbered paragraph (o) of subregulation (6), previously paragraph (n) of subregulation (6), with the following paragraph (o): “(o) whenever the Reserve Bank, the Corporation for Public Deposits (CPD), the Land Bank and/ or the Postbank are not specified separately, the said institution(s) shall be classified as part of “monetary institutions” or "banks" or "SA banks", as the case may be;”. (f) by the insertion of the following new paragraph (p) of subregulation (6), and the subsequent renumbering of the remaining paragraphs of subregulation (6) following the aforesaid insertion of the new paragraph (p): “(p) whenever relevant, the Corporation for Public Deposits (CPD) shall be classified as part of the Reserve Bank, since the CPD is a subsidiary of the Reserve Bank;”. (g) by the substitution of the renumbered paragraph (q) of subregulation (6), previously paragraph (o) of subregulation (6), with the following paragraph (q): “(q) reverse transaction assets shall for purposes of the completion of tables 18 and 19 of the form BA 900 be classified according to the issuer of the underlying instrument;”. (h) by the addition of subregulation (6)(r), as follows: “(r) individual companies or entities within a group of companies or entities shall be classified individually to the relevant separately specified institutional sectors, notwithstanding the fact that those companies or entities may be subject to the control of a single or specific parent company or entity;”.

This gazette is also available free online at www.gpwonline.co.za 110  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 107 (i) by the addition of subregulation (6)(s), as follows: “(s) whenever the head office or parent institution of a group of companies or entities exercises managerial control over its subsidiaries, that head office or parent institution shall be classified as- (i) financial sector when most or all of its subsidiaries are financial companies; or (ii) non-financial sector when most or all of its subsidiaries are non￾financial companies;”. (j) by the addition of subregulation (6)(t), as follows: “(t) when a special-purpose entity or special-purpose vehicle has independent rights of action, that special-purpose entity or special-purpose vehicle shall be allocated according to the sector of its principal activity, provided that if the special-purpose entity or special-purpose vehicle- (i) is a resident and with no independent rights of action, it shall be allocated to the sector of the relevant controlling body; (ii) is a non-resident, it shall be allocated to the rest of the world.”. (k) by the substitution of the instruction relating to the completion of line item numbers 6 and 34 of the form BA 900, which forms part of the instructions relating to the completion of line items relating to liabilities and equity, tables 1 to 5 of the form BA 900, specified in subregulation (7), with the following instruction for the completion of line item numbers 6 and 34 of the amended form BA 900 attached to this notice as Annexure I: “6 and 34 Central and provincial government This item shall include any relevant amount received from- (a) the central government, including universities, technikons and public schools; (b) provincial government; or (c) social security funds.” (l) by the substitution of the instruction relating to the completion of line item number 20 of the form BA 900, which forms part of the instructions relating to the completion of line items relating to liabilities and equity, tables 1 to 5 of the form BA 900, specified in subregulation (7), with the following instruction for the completion of line item number 20 of the amended form BA 900 attached to this notice as Annexure I:

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  111 108 “20 Private financial corporate sector This item shall include any amount relating to deposits received by the reporting bank from medical schemes, financial intermediaries, unit trusts, fund managers, trust companies, property unit trusts, special purpose entities related to securitisation or holding companies, but not any amount relating to a deposit received from any private sector pension fund or private sector insurer.” (m) by the substitution of the instruction relating to the completion of line item number 24 of the form BA 900, which forms part of the instructions relating to the completion of line items relating to liabilities and equity, tables 1 to 5 of the form BA 900, specified in subregulation (7), with the following instruction for the completion of line item number 24 of the amended form BA 900 attached to this notice as Annexure I: “24 Other This item shall include any amount relating to deposits received by the reporting bank from any private sector financial institution, other than amounts included in items 21 to 23, which institutions may include institutions such as medical schemes, property unit trusts, special purpose entities related to securitisation, financial holding companies, finance companies or financial auxiliaries, including trust companies, but not any fund manager.” (n) by the insertion of the following instruction relating to the completion of line item number 25 of the form BA 900, immediately below the instruction relating to the completion of line item number 24 of the form BA 900, specified in subregulation (7), to form part of the instructions relating to the completion of line items relating to liabilities and equity, tables 1 to 5 of the amended form BA 900 attached to this notice as Annexure I: “25 Private non-financial corporate sector This item shall include any relevant amount relating to deposits received by the reporting bank from the private non-financial corporate sector, which includes all resident privately owned institutional units whose principal activity is the production of goods and non-financial services, such as non-profit institutions serving the non-financial corporate sector, co-operatives, close corporations or other private sector companies.”

This gazette is also available free online at www.gpwonline.co.za 112  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 109 (o) by the substitution of the instruction relating to the completion of line item number 28 of the form BA 900, which forms part of the instructions relating to the completion of line items relating to liabilities and equity, tables 1 to 5 of the form BA 900, specified in subregulation (7), with the following instruction for the completion of line item number 28 of the amended form BA 900 attached to this notice as Annexure I: “28 Non-profit institutions serving households and other This item shall include any amount relating to deposits received by the reporting bank from non-profit organisations serving households, such as non-profit schools (church and missionary), private trusts, environmental trusts or friendly societies.” (p) by the substitution of the instruction relating to the completion of line item number 68 of the form BA 900, which forms part of the instructions relating to the completion of line items relating to liabilities and equity, tables 1 to 5 of the form BA 900, specified in subregulation (7), with the following instruction for the completion of line item number 68 of the amended form BA 900 attached to this notice as Annexure I: “68 Debt securities This item shall include the aggregate amount relating to financial instruments issued in order to obtain capital or funding, which financial instruments may include commercial paper, medium term notes, bonds, etc.” (q) by the substitution of the instruction relating to the completion of line item number 245 of the form BA 900, which forms part of the instructions relating to the completion of line items relating to assets, tables 6 to 14 of the form BA 900, specified in subregulation (7), with the following instruction for the completion of line item number 245 of the amended form BA 900 attached to this notice as Annexure I: “245 Allowance for impairments i.r.o. investments This item shall include the aggregate amount in respect of any impairment relating to a diminution in value of or impairment to the carrying value of an investment, bill or trading security not carried at fair value and any other relevant trade provisions.” (r) by the deletion of the respective instructions relating to the completion of line item numbers 247, 248 and 249 of the form BA 900, which forms part of the instructions relating to the completion of line items relating to assets, tables 6 to 14 of the form BA 900, in subregulation (7).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  113 110 (s) by the insertion of the following instruction relating to the completion of line item number 271 of the form BA 900, immediately below the instruction relating to the completion of line item number 270 of the form BA 900, specified in subregulation (7), to form part of the instructions relating to the completion of line items relating to assets, tables 6 to 14 of the amended form BA 900 attached to this notice as Annexure I: “271 Retirement benefit assets In respect of defined benefit plans, this line item shall reflect the relevant net value between the fair value of the plan asset, including the relevant qualifying insurance policy, and the present actuarial value of the retirement benefit obligation, determined in accordance with the relevant requirements specified in IAS 19.” (t) by the deletion of the instruction relating to the completion of line item number 287 of the form BA 900, which forms part of the instructions relating to the completion of line items relating to contingent liabilities and other risk exposure, table 15 of the form BA 900, in subregulation (7). (u) by the substitution of the instruction relating to the completion of line item number 341 of the form BA 900, which forms part of the instructions relating to the completion of line items relating to selected items, table 16 of the form BA 900, specified in subregulation (7), with the following instruction for the completion of line item number 341 of the amended form BA 900 attached to this notice as Annexure I: “341 Travellers’ cheques issued: Rand This item shall reflect the aggregate amount in respect of all travellers’ cheques denominated in rand issued by the reporting bank during the reporting month.” (v) by the substitution of the instruction relating to the completion of line item number 342 of the form BA 900, which forms part of the instructions relating to the completion of line items relating to selected items, table 16 of the form BA 900, specified in subregulation (7), with the following instruction for the completion of line item number 342 of the amended form BA 900 attached to this notice as Annexure I: “342 Travellers’ cheques issued: other currency This item shall reflect the aggregated amount in respect of all travellers’ cheques denominated in currencies other than rand issued by the reporting bank during the reporting month.”

This gazette is also available free online at www.gpwonline.co.za 114  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 111 (w) by the substitution in subregulation (8) of the table relating to the completion of the form BA 900 with reference to the corresponding contingent liability or other relevant risk exposure, appearing in the statement of off-balance-sheet activities, in the form BA 110, with the following table relating to the completion of the form BA 900 with reference to the corresponding contingent liability or other relevant risk exposure, appearing in the statement of off-balance-sheet activities, in the form BA 110: “Contingent liabilities and other risk exposure Form BA 110 Form BA 900 Line no Column no Line no Column no 1 3 285 1 2 3 286 1 4 3 288 1 5 3 289 1 6 3 290 1 7 3 291 1 8 3 292 1 9 3 293 1 10 3 294 1 13 3 295 1” Substitution of form BA 920 30. Form BA 920 immediately preceding regulation 63 of the Regulations is hereby substituted with the form BA 920 set out in Annexure J to this notice. Amendment of regulation 63 of the Regulations 31. Regulation 63 of the Regulations is hereby amended: (a) by the substitution of the entire subregulation (3) with the following subregulation (3): “(3) The institutional breakdown of liabilities and assets shall be made in accordance with the information contained in the Institutional Sector Classification Guide for South Africa1 read with the relevant requirements specified in regulation 66 of these Regulations.”. (b) by the substitution of footnote 1, which relates to the directive in subregulation (3), below subregulation (4), at the bottom of the page, with the following footnote 1: “ 1 Copies of this guide can be obtained from the Economic Research and Statistics Department, S A Reserve Bank, P O Box 7433, Pretoria, 0001. The guide can also be accessed on the Website address www.resbank.co.za, under statistical and economic information, other publications.”.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  115 112 (c) by the insertion of the following instruction relating to the completion of line item number 82 of the form BA 920, immediately below the instruction relating to the completion of line item number 81, relating to table 4 of the form BA 920, specified in subregulation (4): “Line items relating to table 5 Line item number Description 82 Foreign borrowing capacity of the reporting bank This item shall reflect the relevant aggregate amount of revocable and irrevocable unutilised foreign borrowing facilities available to the reporting bank, which facilities are denominated in foreign currency and extended by a non-resident person or counterparty.” Substitution of form BA 930 32. Form BA 930 immediately preceding regulation 64 of the Regulations is hereby substituted with the form BA 930 set out in Annexure K to this notice. Amendment of regulation 64 of the Regulations 33. Regulation 64 of the Regulations is hereby amended: (a) by the substitution of the entire subregulation (3) with the following subregulation (3): “(3) The institutional breakdown of liabilities and assets shall be made in accordance with the information contained in the Institutional Sector Classification Guide for South Africa1 read with the relevant requirements specified in regulation 66 of these Regulations, and any relevant classification shall be made in accordance with the classification made on the form BA 900.”. (b) by the substitution of footnote 1, which relates to the directive in subregulation (3), below subregulation (5)(b), at the bottom of the page, with the following footnote 1: “ 1 Copies of this guide can be obtained from the Economic Research and Statistics Department, S A Reserve Bank, P O Box 7433, Pretoria, 0001. The guide can also be accessed on the Website address www.resbank.co.za, under statistical and economic information, other publications.”.

This gazette is also available free online at www.gpwonline.co.za 116  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 113 (c) by the substitution of paragraph (b) of subregulation (8) with the following paragraph (b): “(b) the category “other” specified in items 56, 66, 73 and 83 includes other loans and advances, loans granted in terms of resale agreements, redeemable preference shares issued and any other relevant asset item in respect of which interest rates are applicable, but excludes overdrafts, instalment sales, leasing, mortgages and credit cards;”. (d) by the insertion of the following new paragraph (c) of subregulation (8), and the subsequent renumbering of the remaining paragraphs of subregulation (8) following the aforesaid insertion of the new paragraph (c): “(c) the category “other” specified in items 11, 23, 34 and 45 includes loans granted in terms of repurchase agreements, collateralised borrowing, debt securities and other liability items in respect of which interest rates are applicable, but excludes all relevant deposit items listed separately;”. (e) by the substitution of the renumbered paragraph (f) of subregulation (8), previously paragraph (e) of subregulation (8), with the following paragraph (f): “(f) micro loans shall include all relevant amounts related to unsecured lending up to a maximum amount of R30 000, which loan amount shall relate to the relevant original exposure and loan agreement in respect of which the maximum NCA rates apply, provided that any relevant loan amount related to a credit card scheme or withdrawn from a cheque account in terms of an overdraft facility, causing a debit balance on that particular account, shall be excluded from this category of micro loans;”. (f) by the addition of subregulation (8)(g), as follows: “(g) whenever relevant, new loans granted shall include the relevant amount related to- (i) all new accounts opened during the reporting month in respect of the relevant category specified in the form BA 930, and outstanding at the end of the reporting month; and (ii) any new loans advanced or any renegotiation or renewal of an existing loan.”. Substitution of the index to the form BA 940 and regulation 65 of the Regulations 34. The entire index to the form BA 940 and regulation 65 of the Regulations, immediately preceding the form BA 940, is hereby substituted with the following index:

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  117 114 “SELECTED LOCATIONAL BANKING STATISTICS Page no.

1. Form BA 940 Section 1 Total financial claims and liabilities by instrument and currency vis-à-vis all sectors................ Section 2 Total financial claims and liabilities by instrument and currency vis-à-vis bank sector ............. Section 3 Total financial claims and liabilities by instrument and currency vis-à-vis non-bank sector and unallocated................................................. Section 4 Total financial claims and liabilities by instrument and currency vis-à-vis sub-sectors of the non-financial sector............................................
2. Regulation 65 Directives and interpretations for completion of quarterly return concerning locational banking statistics (Form BA940) .............................................................................. ” Substitution of form BA 940
3. Form BA 940 immediately preceding regulation 65 of the Regulations is hereby substituted with the form BA 940 set out in Annexure L to this notice. Substitution of regulation 65 of the Regulations
4. The entire regulation 65 of the Regulations is hereby substituted with the following regulation 65: “65. Selected locational statistics by residence and nationality - Directives and interpretations for completion of quarterly return concerning locational statistics based on residence and nationality (Form BA 940) (1) The content of the relevant return is confidential and not available for inspection by the public.

This gazette is also available free online at www.gpwonline.co.za 118  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 115 (2) The main purpose of the form BA940 is to obtain selected locational information based on residence regarding- (a) a bank’s total financial assets or claims, including- (i) loans; (ii) holdings of debt securities; and (iii) other assets. (b) a bank’s total financial liabilities, including- (i) deposits; (ii) own issues of debt securities; and (iii) other liabilities. (c) positions across sectors, duly distinguishing between positions related to- (i) all sectors; (ii) banks, in respect of which a bank shall distinguish between: (A) banks, inter-office; and (B) central banks; (iii) non-bank financial institutions; (iv) non-financial institutions; (v) general government; (vi) households; and (vii) a separate category in respect of unallocated positions.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  119 116 (3) For purposes of this regulation 65, unless specifically otherwise provided, all relevant financial assets and liabilities shall in accordance with the related requirements- (a) specified in regulation 9 of these Regulations be reported on the basis of gross balances; (b) specified in regulation 3 of these Regulations be valued in accordance with relevant Financial Reporting Standards issued from time to time. (4) For purposes of this regulation 65, unless specifically otherwise provided, a bank- (a) shall include relevant amounts related to funds received and invested on a trustee basis in the bank’s own name, even when the funds are booked off￾balance sheet; (b) shall exclude relevant amounts related to non-financial assets; (c) shall in accordance with the relevant requirements specified in subregulation (10) not deduct an allowance or provision for impairment from the relevant asset item or asset category, but shall instead add the relevant amount of such allowance or provision for impairment to liabilities. (5) NATIONALITY CLASSIFICATION (a) Matters related to parent country In all relevant required cases a bank shall specify the nationality of the ultimate parent bank or company, provided that- (i) for purposes of this regulation 65, the nationality of a bank shall be determined based on the country in which the bank’s relevant consolidating supervisor is located, regardless of whether the relevant group itself is regarded as a banking or non-banking group, that is- (A) the identification of the relevant controlling parent shall be based on an assessment of the highest level entity in that group over which consolidated supervision is exercised by a prudential authority; (B) the controlling parent institution may be the ultimate parent in the relevant group, or it may be the highest entity of a financial group that in turn is a subset of a diversified conglomerate.

This gazette is also available free online at www.gpwonline.co.za 120  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 117 (ii) in the case of affiliates or subsidiaries, a controlling interest shall be deemed to exist when the relevant participation exceeds 50 per cent of the capital of the bank, provided that- (A) in the case of indirect ownership, foreign-owned banks shall be classified by nationality of the final owner, whenever it is a bank or a non-bank; (b) Matters related to bank type classification Based on the criteria specified below, for purposes of this regulation 65 and the completion of the form BA 940, a bank shall identify the type of reporting institution by selecting one of the alternatives specified below: (i) Domestic bank, which shall be denoted by the letter “D”, means a bank of which the controlling parent institution is located in South Africa, regardless of whether the controlling parent is a bank or non￾bank entity; (ii) Branch of a foreign institution, which shall be denoted by the letter “B”, means a branch of a foreign institution incorporated in South Africa as envisaged in section 18A of the Act, the controlling parent institution of which is situated or incorporated outside the Republic of South Africa; (iii) Subsidiary of a foreign institution, which shall be denoted by the letter “S”, means an entity incorporated in South Africa, which entity is a subsidiary of a controlling parent institution with a head office situated outside the Republic of South Africa; or (iv) Consortium or unclassified bank, which shall be denoted by the letter “U”, means a bank that cannot be classified according to a single controlling parent institution, and as such has no clearly defined “parent country”. (6) SECTORAL BREAKDOWN Based on the relevant requirements and criteria specified below and in the form BA 940 related to the detailed breakdown by sector of its relevant counterparties, a bank shall- (a) in section 1 of the form BA 940, report the relevant aggregate amounts of all positions vis-à-vis all sectors, that is, the aggregation amount related to the bank sector, and the non-bank sector and another unallocated sector, which aggregate amounts reported in section 1 of the form BA 940 shall in all cases be equal to the sum of the relevant amounts respectively reported in sections 2 and 3 of the form BA 940;

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  121 118 (b) in section 2 of the form BA 940, report the aggregate amount of all relevant positions vis-à-vis banks, that is, section 2 of the form BA 940 shall reflect positions vis-à-vis financial institutions the business of which it is to receive deposits, and/or close substitutes for deposits, and to grant credit or invest in securities for their own account, provided that for purposes of this regulation 65 and the completion of section 2 of the form BA 940- (i) any money market fund, investment fund or pension fund shall be excluded from section 2 of the form BA 940; (ii) positions in respect of any related office or central bank shall be included in section 2 of the form BA 940, provided that, based on the relevant requirements specified in the form BA 940, a bank shall duly distinguish between positions related to- (A) banks, including any relevant inter-office position, that is- (i) positions vis-à-vis entities that form part of the same banking group in the sense that the entities have the same controlling parent institution, which entities shall for purposes of this regulation 65 and the completion of section 2 of the form BA 940 include the relevant controlling parent institution, the head office of the relevant bank, if any, and any relevant branch or subsidiary that forms part of the relevant consolidated reporting entity; (ii) inter-office positions shall include all relevant positions between any combination of the parent bank and its relevant branches or subsidiaries, provided that inter￾branch transactions between different offices of a bank in South Africa shall not be reported, whereas positions vis￾à-vis relevant subsidiaries in South Africa shall be reported; (B) central banks, including any relevant positions vis-à-vis currency boards or independent currency authorities that issue national currency that is fully backed by foreign exchange reserves, government-affiliated agencies that are separate institutional units and primarily perform central bank activities, and central monetary agencies or similar national and international bodies, provided that positions vis-à-vis- (i) foreign central banks shall be included in the respective counterparty country positions; (ii) the South African Reserve Bank shall be included in positions vis-à-vis residents.

This gazette is also available free online at www.gpwonline.co.za 122  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 119 (c) in section 3 of the form BA 940, report the aggregate amounts of all relevant positions vis-à-vis the non-bank sector and any relevant unallocated position by sector, that is, section 3 of the form BA 940 shall reflect all relevant positions vis-à-vis the non-bank financial sector, non￾financial sectors and unallocated positions by sector, provided that- (i) the non-bank financial institution category shall include all relevant financial corporate sector entities, all privately and publicly owned institutional units the principal activity of which is financial intermediation or auxiliary financial activities related to financial intermediation, special purpose vehicles, hedge funds, securities brokers, money market funds, pension funds, insurance companies, financial leasing corporations, central clearing counterparties, unit trusts, other financial auxiliaries and other captive financial institutions, and any public financial institution such as development banks and export credit agencies; (ii) the non-financial sector category includes any relevant privately or publicly owned corporations, and unincorporated enterprises that function as if they were corporations, such as partnerships and the branches of foreign corporations; (iii) the unallocated by sector category includes any relevant position where the counterparty sector is unknown, for example, in the case of debt security liabilities. (d) in section 4 of the form BA 940, report the aggregate amounts of all relevant positions related to the non-financial sector, that is, section 4 of the form BA 940 shall reflect all relevant positions vis-à-vis non-financial institutions, general government and the household sector, provided that- (i) the non-financial institution category shall include all privately and publicly owned institutional units the principal activity of which is the production of goods and non-financial services; (ii) the general government sector shall include central government, provincial government, local government and social security funds, provided that no position related to central banks, other official monetary authorities or public corporations shall be reported as part of the general government sector; (iii) the household sector shall include individuals, families, non quasi￾corporations or unincorporated enterprises owned by household members and non-profit institutions serving households (NPISHs), such as charities, religious institutions, trade unions and consumer associations.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  123 120 (7) INSTRUMENT BREAKDOWN Based on the relevant requirements and criteria specified below and in the form BA 940, a bank shall report the required information specified in sections 1 to 4 of the form BA 940 in respect of its financial claims and liabilities, provided that- (a) the section of loans constituting claims shall reflect the relevant required amounts related to financial assets created through the lending of funds by the bank as lender to a debtor or borrower, and which are not represented by negotiable securities, including- (i) deposits with, and advances to, residents and non-residents, denominated in any currency; (ii) working capital which comprises funds of a permanent debt nature provided by the head office or the controlling parent institution situated in South Africa to its branch abroad to fill the gap between current assets and current liabilities, for day-to-day operations; (iii) banks’ holdings of notes and coin in circulation; (iv) any relevant inter-bank loan or inter-office balance, trade-related credits (allocated according to residence of drawee), loans granted under resale agreements, financial leases, promissory notes and non-negotiable debt securities; (v) funds lent or deposited on a trustee basis in the bank’s own name but on behalf of third parties, with residents or non-residents, denominated in any currency; (vi) any relevant amount of interest not yet written off, provided that- (A) lending of securities and gold without cash collateral shall not be reported as on-balance sheet banking business; (B) loans that have become negotiable de facto as evidenced by secondary market trading shall be classified under debt securities. (b) the section of debt securities as claims, in respect of which the allocation to the counterparty country shall be done according to the residence of the issuer, shall reflect the relevant required amounts related to a bank’s investment in or holding of debt securities, that is, assets in all relevant negotiable short-term debt instruments and long-term debt instruments, denominated in any currency, issued by non-residents or residents, including all relevant-

This gazette is also available free online at www.gpwonline.co.za 124  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 121 (i) negotiable certificates of deposits (NCDs); (ii) debt securities held in the bank’s own name as well as those held on behalf of third parties as part of trustee business; but shall exclude- (A) equity securities, investment fund units and warrants; (B) debt securities held on a custodial basis for customers; and (C) debt securities acquired in the context of securities lending transactions without cash collateral; (c) the section of other assets constituting claims shall include all relevant amounts related to- (i) equity securities, mutual and investment fund units and holdings of shares in the bank’s own name but on behalf of third parties; (ii) participations, and derivative instruments with a positive market value, provided that, in respect of derivative instruments, the currency of denomination shall be the currency in which settlement takes place, that is, the currency in which any net payment is to be settled; (iii) any other residual on-balance sheet claims; and (iv) any relevant amount of accrued interest or item in the course of collection. (d) the section of deposits constituting liabilities shall include all relevant amounts related to- (i) deposits or loans received from residents and non-residents, denominated in any currency; (ii) non-negotiable certificates of deposit (CDs); (iii) working capital which comprises funds of a permanent debt nature received by a branch or subsidiary situated in South Africa from its head office or the controlling parent institution situated outside the Republic of South Africa, to fill the gap between current assets and current liabilities, for day-to-day operations; (iv) interbank deposits and inter-office balances, trade-related credits received, sale and repurchase transactions involving the sale of assets such as securities and gold with a commitment to repurchase the same or similar assets, promissory notes, non-negotiable debt securities, endorsement liabilities arising from bills rediscounted abroad, subordinated loans or subordinated non-negotiable debt

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  125 122 securities; (v) funds received by the bank from residents or non-residents, denominated in any currency, on a trustee basis, provided that- (A) borrowing of securities and gold without cash collateral shall not be reported as on-balance sheet banking business; (B) any instrument represented by a negotiable security shall be excluded from this section of the form BA 940; (e) the section related to own issues of debt securities constituting liabilities shall include all relevant amounts related to all negotiable short-term debt securities and long-term debt securities, including negotiable CDs, subordinated issues; issues or funds invested on a trustee basis in securities and held in the banks’ own name, but on behalf of third parties; (f) the section of other liabilities shall include all relevant amounts related to- (i) equity, that is, share capital and reserve funds, and derivative instruments with a negative market value, provided that in the case of derivative instruments the currency of denomination shall be the currency in which settlement takes place, that is, the currency in which any relevant net payment is to be settled; (ii) any other residual on-balance sheet liability; (iii) accrued interest or items in the course of collection; (iv) retained earnings when such amounts are reported by the banking subsidiary of a foreign bank in the reporting country and shall in all relevant cases be allocated to the country where the controlling parent institution is located, provided that any negative balance related to retained earnings shall be treated as claims vis-à-vis the controlling parent institution; (g) for purposes of this regulation 65 and the completion of the form BA 940, in the case of- (i) any relevant past due or overdue amount related to interest raised or the relevant principal amount, the bank shall report in the form BA 940 the relevant full amount outstanding until the said amounts are actually written off; (ii) any financial claim against which the bank raised a provision, the bank shall report the relevant gross value of the claim, that is, any provision raised shall not be netted off against the relevant claim or position;

This gazette is also available free online at www.gpwonline.co.za 126  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 123 (iii) any relevant amount written off or related to debt forgiveness, the bank shall exclude such amounts from the form BA 940, irrespective of the fact that the bank may still have a legally enforceable claim. (8) CURRENCY BREAKDOWN Based on the relevant requirements and criteria specified below and in the form BA 940, a bank shall report the required information specified in sections 1 to 4 of the form BA 940 in respect of its financial claims and liabilities, provided that- (a) a bank shall provide the required currency breakdown for all relevant claims and liabilities, across the various sectors and subsectors, which currency breakdown distinguishes between positions in South African Rand, US dollar, Euro, Yen, Swiss franc and Pound sterling, with a residual category for all other foreign currencies; (b) a bank shall complete columns 7 to 27 of section 2 of the form BA 940, that is, total financial claims and liabilities by instrument and currency vis-à-vis bank sector, in accordance with the requirements specified below: Currency breakdown Positions vis-à-vis banks (B:) Banks, inter-office (I:) Central banks (M:) Total foreign currency (TO1:F) Column 7 Column 8 Column 9 USD (USD:F:) Column 10 Column 11 Column 12 EUR (EUR:F:) Column 13 Column 14 Column 15 JPY (JPY:F:) Column 16 Column 17 Column 18 GBP (GBP:F:) Column 19 Column 20 Column 21 CHF (CHF:F:) Column 22 Column 23 Column 24 Other (TO3:F:) Column 25 Column 26 Column 27 (c) a bank shall complete columns 7 to 27 of section 3 of the form BA 940, that is, total financial claims and liabilities by instrument and currency vis-à-vis non-bank sector and unallocated, in accordance with the requirements specified below: Currency breakdown Positions vis-à-vis non-bank financial institutions (F:) Non-financial sectors (P:) Unallocated by sector (U:) Total foreign currency (TO1:F) Column 7 Column 8 Column 9 USD (USD:F:) Column 10 Column 11 Column 12 EUR (EUR:F:) Column 13 Column 14 Column 15 JPY (JPY:F:) Column 16 Column 17 Column 18 GBP (GBP:F:) Column 19 Column 20 Column 21 CHF (CHF:F:) Column 22 Column 23 Column 24 Other (TO3:F:) Column 25 Column 26 Column 27

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  127 124 (d) a bank shall complete columns 7 to 27 of section 4 of the form BA 940, that is, total financial claims and liabilities by instrument and currency vis-à-vis sub-sectors of non-financial sector, in accordance with the requirements specified below: Currency breakdown Positions vis-à-vis non-financial institutions (C:) General government (G:) Households (H:) Total foreign currency (TO1:F) Column 7 Column 8 Column 9 USD (USD:F:) Column 10 Column 11 Column 12 EUR (EUR:F:) Column 13 Column 14 Column 15 JPY (JPY:F:) Column 16 Column 17 Column 18 GBP (GBP:F:) Column 19 Column 20 Column 21 CHF (CHF:F:) Column 22 Column 23 Column 24 Other (TO3:F:) Column 25 Column 26 Column 27 (9) COUNTERPARTY BREAKDOWN For purposes of this regulation 65 and the completion of the form BA 940, unless specifically otherwise stated or directed in writing- (a) developed countries means the 34 countries with the relevant ISO codes specified in table A below: Table A

1. Andorra – AD 18. Malta - MT
2. Austria – AT 19. Netherlands – NL
3. Belgium – BE 20. Norway (includes Bouvet Islands, Svalbard and Jan Mayen Islands) - NO
4. Cyprus – CY 21. Portugal (includes the Azores and Madeira) – PT

Denmark (excludes Faeroe Islands and Greenland) – DK 22. San Marino – SM 6. Estonia – EE 23. Slovakia – SK 7. Faeroe Islands – FO 24. Slovenia - SI 8. Finland (includes Aland Islands) – FI 25. Spain (includes Balearic Islands, Canary Islands and Ceuta and Melilla) - ES 9. France (includes French Guiana, French Southern Territories, Guadeloupe, Martinique, Mayotte, Monaco, Reunion and St. Pierre and Miquelon) – FR 26. Sweden - SE

This gazette is also available free online at www.gpwonline.co.za 128  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 CONTINUES ON PAGE 130 - PART 2

Regulation Gazette No. 10177 Regulasiekoerant N.B. The Government Printing Works will not be held responsible for the quality of “Hard Copies” or “Electronic Files” submitted for publication purposes AIDS HELPLINE: 0800-0123-22 Prevention is the cure Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID AFRIKA Vol. 611 20 May Mei 2016 No. 40002 9 771682 584003 ISSN 1682-5843 40002 PART 2 OF 3

This gazette is also available free online at www.gpwonline.co.za 130  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 125 Table A 10. Germany (includes the European Central Bank) – DE 27. Switzerland (includes Bank for International Settlements) - CH 11. Greece – GR 28. United Kingdom (excludes Guernsey, Isle of Man and Jersey) - GB 12. Greenland – GL 29. Vatican - VA 13. Iceland – IS 30. Australia (includes Christmas Islands, Cocos Islands, Norfolk Islands, Heard and McDonald Islands, Territory of Ashmore and Cartier Islands and Territory of Coral Sea Islands) - AU 14. Ireland – IE 31. Canada - CA 15. Italy – IT 32. Japan - JP 16. Liechtenstein – LI 33. New Zealand (includes Cook Islands, Minor Islands, Niue, Ross Dependency and Tokelau) - NZ 17. Luxembourg – LU 34. United States (includes American Samoa, Guam, Midway Islands, Northern Mariana Islands, Puerto Rico, US Virgin Islands and Wake Islands) - US (b) off-shore centres means the 21 countries with the relevant ISO codes specified in table B below: Table B

1. Aruba – AW 12. Jersey - JE
2. Bahamas – BS 13. Lebanon - LB
3. Bahrain – BH 14. Macao SAR - MO
4. Barbados – BB 15. Mauritius - MU
5. Bermuda – BM 16. Panama (includes Panama Canal Zone) - PA
6. Cayman Islands – KY 17. Samoa - WS
7. Curacao – CW 18. Singapore - SG
8. Gibraltar – GI 19. St Maarten - SX
9. Guernsey – GG 20. Vanuatu - VU
10. Hong Kong SAR – HK 21. West Indies UK (includes Anguilla, Antigua and Barbuda, British Virgin Islands, Montserrat and St. Christopher/St. Kitts -

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  131 126 Table B Nevis) - 1Z 11. Isle of Man – IM (c) developing Europe means the 18 countries with the relevant ISO codes specified in table C below: Table C

1. Albania – AL 10. Macedonia (the former Yugoslav Republic of Macedonia-) - MK
2. Belarus – BY 11. Moldova - MD
3. Bosnia and Herzegovina - BA 12. Montenegro - ME
4. Bulgaria – BG 13. Poland - PL
5. Croatia - HR 14. Romania - RO
6. Czech Republic – CZ 15. Russia - RU
7. Hungary – HU 16. Serbia - RS
8. Latvia – LV 17. Turkey - TR
9. Lithuania – LT 18. Ukraine - UA (d) developing Latin America and Caribbean means the 31 countries with the relevant ISO codes specified in table D below: Table D
10. Argentina - AR 17. Guyana - GY
11. Belize - BZ 18. Haiti - HT
12. Bolivia – BO 19. Honduras - HN
13. Bonaire, St. Eustatius and Saba – BQ 20. Jamaica - JM
14. Brazil – BR 21. Mexico - MX
15. Chile – CL 22. Nicaragua - NI
16. Colombia – CO 23. Paraguay - PY
17. Costa Rica – CR 24. Peru - PE
18. Cuba – CU 25. St. Lucia - LC
19. Dominica – DM 26. St. Vincent (includes the Grenadines) - VC
20. Dominican Republic – DO 27. Suriname - SR
21. Ecuador – EC 28. Trinidad and Tobago - TT
22. El Salvador – SV 29. Turks and Caicos - TC
23. Falkland Islands - FK 30. Uruguay - UY
24. Grenada - GD 31. Venezuela - VE
25. Guatemala - GT

This gazette is also available free online at www.gpwonline.co.za 132  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 127 (e) developing Africa and Middle East means the 66 countries with the relevant ISO codes specified in table E below: Table E

1. Algeria – DZ 35. Madagascar - MG
2. Angola – AO 36. Malawi - MW
3. Benin – BJ 37. Mali - ML
4. Botswana – BW 38. Mauritania - MR
5. Burkina Faso (formerly Upper Volta) - BF 39. Morocco - MA
6. Burundi – BI 40. Mozambique - MZ
7. Cameroon – CM 41. Namibia - NA
8. Cape Verde – CV 42. Niger - NE
9. Central African Republic – CF 43. Nigeria - NG
10. Chad – TD 44. Oman - OM
11. Comoros Islands – KM 45. Palestinian Territory - PS
12. Congo – CG 46. Qatar - QA
13. Congo Democratic Republic (formerly Zaire) – CD 47. Rwanda - RW
14. Côte dvoire – CI 48. Sao Tome and Principe - ST
15. Djibouti – DJ 49. Saudi Arabia - SA
16. Egypt – EG 50. Senegal - SN
17. Equatorial Guinea – GQ 51. Seychelles - SC
18. Eritrea – ER 52. Sierra Leone - SL
19. Ethiopia – ET 53. South Africa - ZA
20. Gabon – GA 54. South Sudan - SS
21. Gambia – GM 55. St. Helena (includes Ascension, Gough and Tristan Da Cunha) - SH
22. Ghana – GH 56. Sudan - SD
23. Guinea – GN 57. Swaziland - SZ
24. Guinea-Bissau – GW 58. Syria - SY
25. Iran – IR 59. Tanzania - TZ
26. Iraq – IQ 60. Togo - TG
27. Israel – IL 61. Tunisia - TN
28. Jordan – JO 62. Uganda - UG
29. Kenya – KE 63. United Arab Emirates - AE
30. Kuwait – KW 64. Yemen - YE
31. Lesotho – LS 65. Zambia - ZM
32. Liberia – LR 66. Zimbabwe - ZW
33. Libya – LY
34. Somalia – SO

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  133 128 (f) developing Asia and Pacific means the 46 countries with the relevant ISO codes specified in table F below: Table F

1. Afghanistan - AF 24. Mongolia - MN
2. Armenia – AM 25. Myanmar (formerly Burma) - MM
3. Azerbaijan – AZ 26. Nauru - NR
4. Bangladesh - BD 27. Nepal - NP
5. Bhutan - BT 28. New Caledonia - NC

British Overseas Territories (includes British Antarctic Territory, British Indian Ocean Territory, Chagos, Pitcairn Islands, South Georgia and South Sandwich Islands) - 1W 29. North Korea - KP 7. Brunei - BN 30. Pakistan - PK 8. Cambodia (formerly Kampuchea) - KH 31. Palau - PW 9. China - CN 32. Papua New Guinea - PG 10. Chinese Taipei – TW 33. Philippines - PH 11. Fiji - FJ 34. Solomon Islands - SB 12. French Polynesia (includes Society Archipelago, Tuamotu￾Gambier Islands, Marquesas, Australes Archipelago) – PF 35. South Korea - KR 13. Georgia – GE 36. Sri Lanka - LK 14. India - IN 37. Tajikistan - TJ 15. Indonesia - ID 38. Thailand - TH 16. Kazakhstan - KZ 39. Timor Leste – TL 17. Kiribati (includes Canton and Enderbury, Gilbert Island, Phoenix Islands, Line Islands) - KI 40. Tonga - TO 18. Kyrgyz Republic - KG 41. Turkmenistan - TM 19. Laos - LA 42. Tuvalu (formerly the Ellice Islands)

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Malaysia (includes Labuan International Offshore Financial Centre) - MY 43. US Pacific Islands (includes Carolines, Howland and Baker, Kingman Reef, Palmyra, Jarvis and Jonston) - PU 21. Maldives - MV 44. Uzbekistan - UZ 22. Marshall Islands – MH 45. Vietnam - VN 23. Micronesia – FM 46. Wallis and Futuna - WF

This gazette is also available free online at www.gpwonline.co.za 134  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 129 (g) international organisations mean those organisations, entities or persons that meet either of the following conditions: (1) The members of the organisation are either national states or other international organisations whose members are national states, that is, the said organisations derive their authority either directly from the national states that are their members or indirectly from them through other international organisations; or (2) The organisations, entities or persons are established by formal political agreements between their members that have the status of international treaties, and their existence is recognised by law in the relevant member countries. International organisations are considered to be resident in an economic territory of their own, and not of the economy in which they are physically located. This treatment shall apply to both international organisations located in only one territory and those located in two or more territories. Banks’ positions vis-à-vis international organisations shall not be assigned to the country of residence of the institution, but rather shall be reported as a distinct entry “international organisations” (with code 1C) in the counterparty-country dimension, and in accordance with the requirements specified below: (i) international organisations that are designated as non-bank financial entities shall be allocated to the counterparty sector “non-bank financial institutions” with the relevant ISO codes specified in table G below: Table G International Organisation Head Office Description African Development Bank Group Abidjan (Côte d’Ivoire) Regional aid bank/fund Andean Development Corporation (ADC) Caracas Regional aid bank/fund Arab Bank for Economic Development in Africa (BADEA) Khartoum Regional aid bank/fund Arab Fund for Economic and Social Development (AFESD) Kuwait Regional aid bank/fund Arab Monetary Fund (AMF) Abu Dhabi Regional aid bank/fund Asian Clearing Union (ACU) Tehran Regional aid bank/fund Asian Development Bank (ADB) Manila Regional aid bank/fund Caribbean Development Bank (CDB) St Michael (Barbados) Regional aid bank/fund Central African States Development Bank (CASDB) Brazzaville (Congo) Regional aid bank/fund Central American Bank for Economic Integration (CABEI) Tegucigalpa DC (Honduras) Regional aid bank/fund

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  135 130 Table G Council of Europe Development Bank Paris Regional aid bank/fund East African Development Bank (EADB) Kampala Regional aid bank/fund European Bank for Reconstruction and Development (EBRD) London Regional aid bank/fund European Financial Stability Facility, from 2013 European Stability Mechanism (ESM) Luxembourg EU organisation Inter-American Development Bank (IADB) Washington Regional aid bank/fund International Bank for Reconstruction and Development (IBRD) Specialised agency of the UN International Development Association (IDA) Washington Specialised agency of the UN International Finance Corporation (IFC) Washington Specialised agency of the UN International Monetary Fund (IMF) Washington Specialised agency of the UN Islamic Development Bank (IDB) Jeddah (Saudi Arabia) Regional aid bank/fund Latin American Reserve Fund (LARF) Santafé de Bogotá Regional aid bank/fund Nordic Investment Bank (NIB) Helsinki Regional aid bank/fund OPEC Fund for International Development (OFID) Vienna Regional aid bank/fund West African Economic and Monetary Union (WAEMU) Ouagadougou (Burkina Faso) Regional aid bank/fund West African Monetary Agency (WAMA) Freetown (Sierra Leone) Regional aid bank/fund (ii) international organisations other than the organisations specified in sub-paragraph (i) above, with the relevant ISO codes specified in table H below, shall be classified as “non-financial sectors”: Table H International Organisation Head Office Description African Union (AU) Addis Ababa (Ethiopia) Intergovernmental organisations Association of Southeast Asian Nations (ASEAN) Jakarta Intergovernmental organisations Caribbean Community and Common Market (CARICOM) Georgetown (Guyana) Intergovernmental organisations

This gazette is also available free online at www.gpwonline.co.za 136  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 131 Table H International Organisation Head Office Description Central American Common Market (CACM) Guatemala City Intergovernmental organisations Colombo Plan Colombo (Sri Lanka) Intergovernmental organisations Council of Europe (CE) Strasbourg Other European organisation Economic Community of West African States (ECOWAS) Lagos (Nigeria) Intergovernmental organisations European Atomic Energy Community (Euratom) Brussels EU organisation European Free Trade Association (EFTA) Geneva Other European organisation European Investment Bank (EIB) Luxembourg EU organisation European Organization for Nuclear Research (CERN) Geneva Other European organisation European Space Agency (ESA) Paris Other European organisation European Telecommunications Satellite Organization (EUTELSAT) Paris Other European organisation European Union (EU) Brussels EU organisation Food and Agriculture Organization (FAO) Rome Specialised agency of the UN Intergovernmental Council of Copper Exporting Countries (CIPEC) Paris Commodity organisation International Atomic Energy Agency (IAEA) Vienna Specialised agency of the UN International Civil Aviation Organization (ICAO) Montreal Specialised agency of the UN International Cocoa Organization (ICCO) London Commodity organisation International Coffee Organization (ICO) London Commodity organisation International Committee of the Red Cross (ICRC) Geneva Other International Cotton Advisory Committee (ICAC) Washington Commodity organisation International Fund for Agricultural Development (IFAD) Rome Specialised agency of the UN International Grains Council (IGC) London Commodity organisation International Jute Study Group (IJSG) Dhaka Commodity organisation International Labour Organization (ILO) Geneva Specialised agency of the UN International Lead and Zinc Study Group (ILZSG) Lisbon Commodity organisation

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  137 132 Table H International Organisation Head Office Description International Maritime Organization (IMO) London Specialised agency of the UN International Maritime Satellite Organization (INMARSAT) London Other International Olive Oil Council (IOOC) Madrid Commodity organisation International Rubber Study Group (IRSG) London Commodity organisation International Sugar Organization (ISO) London Commodity organisation International Telecommunication Union (ITU) Geneva Specialised agency of the UN Latin American Association of Development Financing Institutions (ALIDE) Lima Intergovernmental organisations Latin American Economic System (SELA) Caracas Intergovernmental organisations Latin American Energy Organization (OLADE) Quito Commodity organisation Latin American Integration Association (LAIA) Montevideo Intergovernmental organisations League of Arab States (LAS) Cairo Intergovernmental organisations North Atlantic Treaty Organisation (NATO) Brussels Intergovernmental organisations Organisation for Economic Co￾operation and Development (OECD) Paris Intergovernmental organisations Organisation of Eastern Caribbean States (OECS) Castries (St Lucia) Intergovernmental organisations Organization of American States (OAS) Washington Intergovernmental organisations Organization of Arab Petroleum Exporting Countries (OAPEC) Safat (Kuwait) Commodity organisation Organization of Central American States (OCAS) San Salvador Intergovernmental organisations Organization of the Petroleum Exporting Countries (OPEC) Vienna Commodity organisation South Asian Association for Regional Cooperation (SAARC) Kathmandu Intergovernmental organisations United Nations Children’s Fund (UNICEF) New York United Nations (UN) United Nations committees, funds and programmes, other New York United Nations (UN) United Nations Conference on Trade and Development (UNCTAD) Geneva United Nations (UN) United Nations Educational, Scientific and Cultural Paris Specialised agency of the UN

This gazette is also available free online at www.gpwonline.co.za 138  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 133 Table H International Organisation Head Office Description Organization (UNESCO) Universal Postal Union (UPU) Berne Specialised agency of the UN West African Economic Community (WAEC) Ouagadougou Intergovernmental organisations Western European Union (WEU) Brussels Other European organisation World Council of Churches (WCC) Geneva Other World Health Organization (WHO) Geneva Specialised agency of the UN World Intellectual Property Organization (WIPO) Geneva Specialised agency of the UN World Meteorological Organization (WMO) Geneva Specialised agency of the UN World Tourism Organization (UN WTO) Madrid Specialised agency of the UN World Trade Organization (WTO) Geneva Specialised agency of the UN (h) central banks, that shall be reported as banks for the sectoral classification of claims and liabilities, include the organisations with the relevant ISO codes specified in table I below: Table I Developed countries Europe Austria Austrian National Bank Vienna Belgium National Bank of Belgium Brussels Cyprus Central Bank of Cyprus Nicosia Denmark National Bank of Denmark Copenhagen Estonia Bank of Estonia Tallinn Finland Bank of Finland Helsinki France Bank of France Paris Germany European Central Bank Frankfurt Deutsche Bundesbank Frankfurt Greece Bank of Greece Athens Iceland Central Bank of Iceland Reykjavík Ireland Central Bank & Financial Services Authority of Ireland Dublin Italy Bank of Italy Rome Luxembourg Central Bank of Luxembourg Luxembourg Malta Central Bank of Malta Valletta Netherlands Netherlands Bank Amsterdam Norway Central Bank of Norway Oslo Portugal Bank of Portugal Lisbon

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  139 134 Table I San Marino San Marinese Institute of Credit San Marino Slovakia National Bank of Slovakia Bratislava Slovenia Bank of Slovenia Ljubljana Spain Bank of Spain Madrid Sweden Sveriges Riksbank Stockholm Switzerland/ Liechtenstein Swiss National Bank Bank for International Settlements Zurich United Kingdom Bank of England London Other developed countries Australia Reserve Bank of Australia Sydney Canada Bank of Canada Ottawa Japan Bank of Japan Tokyo Ministry of Finance Tokyo New Zealand Reserve Bank of New Zealand Wellington United States Board of Governors of the Federal Reserve System (the Federal Reserve Board, the Federal Reserve Bank of New York and the 11 other Federal Reserve Banks) Various locations Offshore centres (Describing countries with banking sectors dealing primarily with non￾residents and/or in foreign currency on a scale out of proportion to the size of the host economy.) Aruba Central Bank of Aruba Oranjestad Bahamas Central Bank of The Bahamas Nassau Bahrain Central Bank of Bahrain Manama Barbados Central Bank of Barbados Bridgetown Bermuda Bermuda Monetary Authority Hamilton Cayman Islands Cayman Islands Monetary Authority Georgetown Curaçao (formerly Netherlands Antilles) Centrale Bank Von Curaçao en Sint Maarten Willemstad, Curaçao Hong Kong SAR Hong Kong Monetary Authority Hong Kong SAR Lebanon Central Bank of Lebanon Beirut Macao SAR Monetary Authority of Macao Macao SAR Mauritius Bank of Mauritius Port Louis Panama National Bank of Panama Panama Samoa Central Bank of Samoa Apia Singapore Monetary Authority of Singapore

This gazette is also available free online at www.gpwonline.co.za 140  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 135 Table I Singapore Vanuatu Reserve Bank of Vanuatu Port Vila Developing economies Africa and Middle East Algeria Bank of Algeria Algiers Angola (Republic of) National Bank of Angola Luanda Botswana Bank of Botswana Gaborone Burundi Bank of the Republic of Burundi Bujumbura Cape Verde Bank of Cape Verde Praia Cameroon Bank of Central African States (Central Africa: Cameroon, Central African Republic, Chad, Congo, Equatorial Guinea, Gabon) Yaoundé Comoros Central Bank of The Comoros Moroni Congo, Democratic Rep. Central Bank of Congo Kinshasa Djibouti National Bank of Djibouti Djibouti Egypt Central Bank of Egypt Cairo Eritrea National Bank of Eritrea Asmara Ethiopia National Bank of Ethiopia Addis Ababa The Gambia Central Bank of The Gambia Banjul Ghana Bank of Ghana Accra Guinea Central Bank of the Republic of Guinea Conakry Iran The Central Bank of the Islamic Republic of Iran Tehran Iraq Central Bank of Iraq Baghdad Israel Bank of Israel Jerusalem Jordan Central Bank of Jordan Amman Kenya Central Bank of Kenya Nairobi Kuwait Central Bank of Kuwait Kuwait Lesotho Central Bank of Lesotho Maseru Liberia National Bank of Liberia Monrovia Libya Central Bank of Libya Tripoli Madagascar Central Bank of Madagascar Antananarivo Malawi Reserve Bank of Malawi Lilongwe Mauritania Central Bank of Mauritania Nouakchott Morocco Bank of Morocco Rabat Mozambique Bank of Mozambique Maputo Namibia Bank of Namibia Windhoek Nigeria Central Bank of Nigeria Abuja Oman Central Bank of Oman Ruwi, Muscat Qatar Qatar Central Bank Doha

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  141 136 Table I Rwanda National Bank of Rwanda Kigali São Tomé and Príncipe Central Bank of São Tomé and Príncipe São Tomé Saudi Arabia Saudi Arabian Monetary Agency Riyadh Senegal Central Bank of the West African States (West African Economic and Monetary Union: Benin, Burkina Faso, Côte d’Ivoire, Guinea-Bissau, Mali, Niger, Senegal and Togo) Dakar Seychelles Central Bank of Seychelles Victoria Sierra Leone Bank of Sierra Leone Freetown Somalia Central Bank of Somalia Mogadishu South Africa South African Reserve Bank Pretoria South Sudan The Bank of South Sudan Juba Sudan Bank of Sudan Khartoum Swaziland The Central Bank of Swaziland Mbabane Syria Central Bank of Syria Damascus Tanzania Bank of Tanzania Dar es Salaam Tunisia Central Bank of Tunisia Tunis Uganda Bank of Uganda Kampala United Arab Emirates Abu Dhabi Investment Authority Central Bank of the United Arab Emirates Government of Dubai (Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al Quaiwain, Ras al Khaimah, Fujairah) Abu Dhabi Yemen Central Bank of Yemen Sana’a Zambia Bank of Zambia Lusaka Zimbabwe Reserve Bank of Zimbabwe Harare Asia and Pacific Afghanistan The Central Bank of Afghanistan Kabul Armenia Central Bank of Armenia Yerevan Azerbaijan National Bank of Azerbaijan Baku Bangladesh Bangladesh Bank Dhaka Bhutan Royal Monetary Authority of Bhutan Thimphu Brunei Brunei Monetary Board Bandar Seri Begawan Cambodia National Bank of Cambodia Phnom Penh China The People’s Bank of China Beijing

This gazette is also available free online at www.gpwonline.co.za 142  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 137 Table I State Administration of Foreign Exchange Beijing Chinese Taipei The Central Bank of China Taipei Fiji Reserve Bank of Fiji Suva French Polynesia Institut d’Emission d’Outre-Mer Papeete Georgia National Bank of Georgia Tbilisi India Reserve Bank of India Bombay Indonesia Bank Indonesia Jakarta Kazakhstan National Bank of the Republic of Kazakhstan Almaty Kiribati Bank of Kiribati Tarawa North Korea Central Bank of Korea Pyongyang South Korea The Bank of Korea Seoul Kyrgyz Republic The National Bank of the Kyrgyz Republic Bishkek Laos Bank of the Lao People’s Democratic Republic Vientiane Malaysia Bank Negara Malaysia Kuala Lumpur Maldives Maldives Monetary Authority Male Mongolia The Bank of Mongolia Ulan Bator Myanmar Central Bank of Myanmar Rangoon Nauru Bank of Nauru Nauru Nepal Central Bank of Nepal Kathmandu New Caledonia Institut d’Emission d’Outre-Mer Nouméa Pakistan State Bank of Pakistan Karachi Papua New Guinea Bank of Papua New Guinea Port Moresby Philippines Central Bank of the Philippines Manila Solomon Islands Central Bank of Solomon Islands Honiara Sri Lanka Central Bank of Sri Lanka Colombo Tajikistan National Bank of the Republic of Tajikistan Dushanbe Thailand Bank of Thailand Bangkok Tonga National Reserve Bank of Tonga Nuku’alofa Turkmenistan State Central Bank of Turkmenistan Ashgabat Tuvalu National Bank of Tuvalu Funafuti Uzbekistan Central Bank of the Republic of Uzbekistan Tashkent Vietnam State Bank of Vietnam Hanoi Wallis and Futuna Islands Institut d’Emission d’Outre-Mer Mata-Utu Europe Albania Bank of Albania Tirana

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  143 138 Table I Belarus National Bank of the Republic of Belarus Minsk Bosnia and Herzegovina Central Bank of Bosnia and Herzegovina Sarajevo Bulgaria Bulgarian National Bank Sofia Croatia Croatian National Bank Zagreb Czech Republic Czech National Bank Prague Hungary Central Bank of Hungary Budapest Latvia Bank of Latvia Riga Lithuania The Bank of Lithuania Vilnius Macedonia National Bank of the Republic of Macedonia Skopje Malta Central Bank of Malta Valletta Moldova National Bank of Moldova Chisinau Poland National Bank of Poland Warsaw Romania National Bank of Romania Bucharest Russia Central Bank of the Russian Federation Moscow Serbia National Bank of Serbia Belgrade Turkey Central Bank of the Republic of Turkey Ankara Ukraine National Bank of Ukraine Kiev Latin America and Caribbean area St Kitts and Nevis Eastern Caribbean Central Bank (Anguilla, Antigua and Barbuda, Dominica, Grenada, Montserrat , St Kitts and Nevis, St Lucia, St Vincent and the Grenadines) Basseterre, St Kitts Argentina Central Bank of Argentina Buenos Aires Belize Central Bank of Belize Belize City Bolivia Central Bank of Bolivia La Paz Brazil Central Bank of Brazil Brasília Chile Central Bank of Chile Santiago de Chile Colombia Bank of the Republic Santafé de Bogotá Costa Rica Central Bank of Costa Rica San José Cuba Central Bank of Cuba Havana Dominican Republic Central Bank of the Dominican Republic Santo Domingo Ecuador Central Bank of Ecuador Quito El Salvador Central Reserve Bank of El Salvador San Salvador Guatemala Bank of Guatemala Guatemala City Guyana Bank of Guyana Georgetown

This gazette is also available free online at www.gpwonline.co.za 144  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 139 Table I Haiti Bank of the Republic of Haiti Port-au-Prince Honduras Central Bank of Honduras Tegucigalpa Jamaica Bank of Jamaica Kingston Mexico Bank of Mexico Mexico City Nicaragua Central Bank of Nicaragua Managua Paraguay Central Bank of Paraguay Asunción Peru Central Reserve Bank of Peru Lima Suriname Central Bank of Suriname Paramaribo Trinidad and Tobago Central Bank of Trinidad and Tobago Port-of-Spain Uruguay Central Bank of Uruguay Montevideo Venezuela Central Bank of Venezuela Caracas (10) CROSS LINKS (a) Instructions relating to the completion of the form BA 940 are furnished with reference to the corresponding asset or liability item appearing in the form BA 900, as follows: Assets – All sectors Form BA940 Section 1 Form BA900 Line item Description Line item Description Column Description Column 1 1 Total financial assets – All currencies 277 277 194 245 Less: 258 258 1 3 5 5 Less: 1 3 1 3 Total financial assets – Foreign currency 277 277 194 194 245 245 Less: 258 258 2 4 2 4 2 4 Less: 2 4 237 1 Total loans, All currencies – Residents 116 119 120 121 122 123 124 125 128 129 131

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  145 140 Form BA940 Section 1 Form BA900 Line item Description Line item Description Column Description Column 132 141 142 143 144 146 147 148 149 152 153 154 156 157 158 160 161 162 163 164 165 167 168 169 170 172 173 174 175 176 177 178 182 183 184 185 186 187 189 190 191 192 193 248* 249* 257* 1* 1* 1* *Any loan portion 238 1 Total loans, All currencies – Non residents 117 120 121 122 123

This gazette is also available free online at www.gpwonline.co.za 146  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 141 Form BA940 Section 1 Form BA900 Line item Description Line item Description Column Description Column 124 125 127 133 134 141 142 143 144 146 147 148 149 152 153 154 156 157 158 160 161 162 163 164 165 167 168 169 170 179 182 183 184 185 186 187 189 190 191 192 193 248* 249* 257* 3* 3* 3* *Any loan portion 471 1 Total holdings of debt securities, All currencies - Residents 113 114 115 136 137 138 196 1

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  147 142 Form BA940 Section 1 Form BA900 Line item Description Line item Description Column Description Column 208 209 210 211 212 214 215 216 234 235 236 242* 243* 244* 248* 249* 250 251 252 253 254 257* 1 Any debt securities portion 472 1 Total holdings of debt securities, All currencies – Non-residents 136 137 138 196 210 211 212 214 215 216 234 235 236 242 243* 244* 248* 249* 250 252 253 257* 3 *Any debt securities portion 705 1 Total other assets, All currencies – Residents 104 105 108 109 218 219 220 1

This gazette is also available free online at www.gpwonline.co.za 148  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 143 Form BA940 Section 1 Form BA900 Line item Description Line item Description Column Description Column 222 223 224 226 227 228 230 231 232 238 239 240 242* 243* 244* 268 269 270 271 273 274 275 276 1 Any other asset portion 706 1 Total other assets, All currencies – Non-residents 105 218 219 220 222 223 224 226 227 228 230 231 232 238 239 240 242 243* 244* 268 269 270 271 273 274 275 276 3 *Including any other asset portion

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  149 144 Liabilities – ALL SECTORS Form BA940 Section 1 Form BA900 Line item Description Line item Description Column Description Column Less NCD’s Column 941 1 Total liabilities – All currencies 95 96 194 245 4 1 5 5 941 3 Total liabilities – Foreign currency 95 96 194 194 245 245 5 3 2 4 2 4 1177 1 Total deposits, All currencies – Residents 4 5 7 10 11 12 14 15 16 17 18 19 20 25 26 27 28 33 34 35 36 37 43 44 45 46 47 48 50 52 53 54 56 57 59 60 61 62 66* 7 4 8 *Including any resident portion

This gazette is also available free online at www.gpwonline.co.za 150  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 145 Form BA940 Section 1 Form BA900 Line item Description Line item Description Column Description Column Less NCD’s Column 1178 1 Total deposits, All currencies – Non residents 30 31 39 40 49 55 64 65 66* 7 4 8 Including any non-resident portion 1411 1 Total own issues of debt securities, All currencies: Residents 4 69 70 71 Plus: 12 14* 15* 16* 17* 18* 19* 20* 25* 26* 27* 28* 33* 34* 35* 36* 37* 7 4 Plus: 8* 8* 8* 8* 8* 8* 8* 8* 8* 8* 8* 8* 8* 8* 8* 8* 8* Plus all other applicable own issues in foreign and/or domestic currency to resident counterparties 1412 1 Total own issues of debt securities, All currencies: Non-residents 72 Plus: 30* 31* 39* 40* 4 Plus: 8* 8* 8* 8* Plus all other applicable own issues in foreign and/or domestic currency to non￾resident counterparties 1419 1 Total other liabilities, All currencies: Residents 73 75 76 82 83 84 87 88 89 91 98* 99* 4 1 1

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  151 146 Form BA940 Section 1 Form BA900 Line item Description Line item Description Column Description Column Less NCD’s Column 100* 101* 194 245 1 *Any resident portion 1420 1 Total other liabilities, All currencies: Non-residents 77 85 90 94 98 99 100 101 194 245 4 2 3 3 (b) The instructions contained in paragraph (a) above are not necessarily a comprehensive set or list. Banks shall ensure that the reporting of transactions is comprehensive in respect of both resident and non-resident counterparties denominated in all relevant currencies. Any difficulty experienced or uncertainty in this regard shall be referred to the Registrar for an appropriate directive. (11) Notwithstanding, and without derogating from, the directives specified in the aforementioned sub-regulations, a bank shall comply with such further directives, reporting requirements or provide such further information as may be directed in writing by the Registrar.”. Deletion of the index to the form BA 950 and regulation 66 of the Regulations 37. The entire index to the form BA 950 and regulation 66 of the Regulations, immediately preceding the form BA 950, is hereby deleted. Deletion of form BA 950 38. Form BA 950 immediately preceding regulation 66 of the Regulations is hereby deleted.

This gazette is also available free online at www.gpwonline.co.za 152  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 147 Substitution of regulation 66 of the Regulations 39. The entire regulation 66 of the Regulations is hereby substituted with the following regulation 66: “66. Directives and interpretations relating to institutional sector classification (1) In order to ensure that all banks and other relevant persons correctly classify and report all relevant required economic information related to institutional sectors and institutional units, the Reserve Bank has issued the Institutional Sector Classification Guide for South Africa- (a) copies of which are available from the Economic Research and Statistics Department, S A Reserve Bank, P O Box 7433, Pretoria, 0001; and (b) which guide can also be accessed on the Reserve Bank’s website address www.resbank.co.za, under statistical and economic information, other publications; and (c) a summary of key information related to the Institutional Sector Classification Guide for South Africa is provided in subregulation (2) below. (2) Key matters related to the Institutional Sector Classification Guide for South Africa The total economy essentially consists of institutional sectors, which are aggregations of institutional units, and in respect of which- (a) an institutional unit- (i) is an economic entity that can in its own right own assets, incur liabilities and engage in economic activity and transactions with other entities; (ii) may be a legal or social entity, or a household; (iii) may be either a resident or non-resident unit; (iv) is classified as a resident of the Republic of South Africa when it has a centre of economic interest in South Africa, that is, when it has premises within the economic territory of South Africa from where it engages or intends to engage indefinitely or over a finite but long period that normally exceeds one year, in significant economic activity;

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  153 148 (v) that is classified as a resident institutional unit is grouped into one of four mutually exclusive institutional sectors on the basis of similarity of principal economic objectives, functions and behaviour, namely- (A) the financial corporate sector; (B) the non-financial corporate sector; (C) the general government sector, including social security funds; and (D) the household sector, including non-profit institutions serving households; (vi) that is classified as a resident institutional unit is furthermore grouped into one of two mutually exclusive institutional sectors related to ownership, namely- (A) the private sector, consisting of all resident institutional units not controlled or owned by institutional units in the general government sector; and (B) the public sector, consisting of all institutional units in the general government sector, and corporate sector institutional units in the financial and non-financial sectors owned or controlled by units in the general government sector, that is, the public sector consists of- (i) the public financial corporate sector; (ii) the public non-financial corporate sector; and (iii) the general government sector; (b) the main attributes of an institutional unit typically include that the institutional unit- (i) is entitled to own goods and services, and is able to exchange those goods and services with another institutional unit; (ii) is able to take economic decisions and engage in economic activities for its own account; (iii) is able to incur liabilities or enter into contracts or incur future commitments on its own behalf; and (iv) is able to compile a complete set of accounts, including a balance sheet;

This gazette is also available free online at www.gpwonline.co.za 154  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 149 (c) corporations in the financial and non-financial sectors are resident institutional units whose principal activity is the market production of goods and services at economically significant prices with the intent to generate a profit or financial gain for their shareholders; (d) institutional units in the general government sector- (i) are unique legal entities established by the political process with legislative, judicial or executive authority over other units within a given area; (ii) include- (A) central, provincial and local government; (B) social security funds at all levels of government; and (C) non-market, non-profit institutions that are controlled and mainly financed by government units; (iii) exclude- (A) public corporations, even when government units own all the equity of such corporations, and (B) quasi-corporations owned and controlled by government units; (e) various internationally agreed manuals have been issued to provide guidance for the correct sector classification of economic units by all relevant persons or users, which internationally agreed manuals include- (i) the System of National Accounts (SNA); (ii) the Government Finance Statistics Manual (GFS); (iii) the Monetary and Financial Statistics Manual (MFSM); and (iv) the Balance of Payments Manual (BOP), which essentially focusses on the foreign sector; (f) the essential composition may be depicted schematically, as follows:

o 3 r 1 1 C 9 O. ng _a 9 9 -3" , añ !a g c E A ó d m ; f f .. _L q4{ k . 9S ' m5 Nggß ÿ.1 7 R This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  155 ”

This gazette is also available free online at www.gpwonline.co.za 156  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Amendment of regulation 67 of the Regulations 40. Regulation 67 of the Regulations is hereby amended: (a) by the insertion after the definition of “associate” of the following definition and its related footnotes: “"Basel II" means the framework issued by the Basel Committee on Banking Supervision that essentially consists of the comprehensive version of the International Convergence of Capital Measurement and Capital Standards: A Revised Framework,1 issued on 30 June 2006, which is a compilation of the following documents issued by the Basel Committee on Banking Supervision: (a) the June 2004 Basel II Framework; 2 (b) the elements of the 1988 Accord that were not revised during the Basel II process;3 (c) the 1996 Amendment to the Capital Accord to Incorporate Market Risks; 4 and (d) the 2005 paper on the Application of Basel II to Trading Activities and the Treatment of Double Default Effects;5 ”. (b) by the insertion after the newly inserted definition of “Basel II” referred to in clause 40(a) above, of the following definition and its related footnotes: “"Basel 2.5" means the framework issued by the Basel Committee on Banking Supervision that essentially includes the following documents issued by the Basel Committee on Banking Supervision: (a) the enhancements to the Basel II framework,6 issued on 13 July 2009; (b) the revisions to the Basel II market risk framework,7 issued on 13 July 2009; and (c) the guidelines for computing capital for incremental risk in the trading book,8 issued on 13 July 2009;”.

1 Available at: https://www.bis.org/publ/bcbs128.htm 2 Available at: https://www.bis.org/publ/bcbs107.htm 3 Available at: https://www.bis.org/publ/bcbsc111.htm 4 Available at: https://www.bis.org/publ/bcbs119.htm 5 Available at: https://www.bis.org/publ/bcbs116.htm 6 Available at: https://www.bis.org/publ/bcbs157.htm 7 Available at: https://www.bis.org/publ/bcbs158.htm 8 Available at: https://www.bis.org/publ/bcbs159.htm

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  157 152 (c) by the insertion after the newly inserted definition of “Basel 2.5” referred to in clause 40(b) above, of the following definition and its related footnotes: “"Basel III" means the framework issued by the Basel Committee on Banking Supervision that essentially consists of the following two documents issued by the Basel Committee on Banking Supervision: (a) a revised version of Basel III: A Global Regulatory Framework for More Resilient Banks and Banking Systems,9 issued on 1 June 2011; and (b) a revised version of Basel III: International Framework for Liquidity Risk Management, Standards and Monitoring, which is a compilation of- (i) Basel III: the Liquidity Coverage Ratio and liquidity risk monitoring tools,10 issued on 7 January 2013; and (ii) Basel III: the Net Stable Funding Ratio,11 issued on 31 October 2014;”. (d) by the substitution of the definition of “Institutional Sector Classification Guide” with the following definition: “"Institutional Sector Classification Guide" means the Institutional Sector Classification Guide for South Africa, issued from time to time by the Economic Research and Statistics Department of the Reserve Bank;”. (e) by the insertion after the definition of “private-sector non-bank person” of the following definition: ““private trusts” in relation to the institutional and maturity breakdown of liabilities and assets means assets of individuals or estates, administered by, among others, banks, trust companies or attorneys on behalf of the said individuals or estates;”. (f) by the insertion after the definition of “trading book, portfolio or activity” of the following definition: ““trust companies” in relation to the institutional and maturity breakdown of liabilities and assets means financial corporations of which the main function is the administration of trust assets and the investments of funds on behalf of the relevant beneficiaries;”. 41. Date of commencement These Regulations shall come into operation on 1 July 2016.

9 Available at: https://www.bis.org/publ/bcbs189.htm 10 Available at: https://www.bis.org/publ/bcbs238.htm 11 Available at: https://www.bis.org/bcbs/publ/d295.htm

This gazette is also available free online at www.gpwonline.co.za 158  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure A 1 | Page DECLARATION IN RESPECT OF STATUTORY RETURNS SUBMITTED BA 099 (To accompany all relevant statutory returns submitted in terms of these Regulations) Name of bank/controlling company ..................................................................................................................................................... Period ended........................................(yyyy-mm-dd) A. DECLARATION IN RESPECT OF RETURNS We, the undersigned, hereby declare as follows in respect of each of the relevant statutory statements and returns (identified and rendered in the manner indicated in the space provided for such purposes in part C of this form) submitted herewith in respect of the period indicated above:

1. GENERAL (i) The information contained in the statements and returns is to the best of our knowledge and belief correct; and (ii) the statements and returns have been compiled in accordance with the relevant provisions of these Regulations; and (iii) the statements and returns reflect the management accounts presented to the management and board of directors of the bank, as required in regulation 2 of these Regulations.
2. FORM BA 130 This bank has at all times during the reporting period complied with the relevant provisions and requirements specified in sections 76 and 77 of the Act.
3. FORM BA 300 This bank/controlling company has to date complied with and will continue to comply with- (i) the relevant requirements specified in regulation 26(12) in respect of the bank/controlling company’s liquidity coverage ratio (LCR). (When the bank/controlling company failed to comply with any relevant requirement, the declaration shall be qualified, and a statement indicating the relevant details of the failure to comply shall accompany this return.)
4. FORM BA 310 (i) None of the liquid assets included in items 16 to 23 of the form BA 310 have been pledged or otherwise encumbered, as envisaged in section 72(3) of the Act, without the consent of the Registrar; (ii) all securities included under the liquid assets envisaged in paragraph (i) have been valued in accordance with the provisions of section 72(4) of the Act; and (iii) this bank has from the fifteenth business day of the month following the month for which the preceding return of form BA 310 was submitted to date maintained, and will continue to maintain, for every day until the fourteenth business day of the month following the month to which this return relates, the prescribed average daily minimum reserve balance with the Reserve Bank, as required in terms of section 10A of the South African Reserve Bank Act, 1989, and the prescribed average daily minimum amount of liquid assets, as prescribed in regulation 27(3), and complies/will comply, as from the fifteenth business day of the month following the month to which this return relates, with the aforesaid prescribed minimum requirements on the basis of its prescribed amount of liabilities during the reporting month. (When the bank failed to comply with the prescribed requirements, the declaration shall be qualified, and a statement showing the relevant deficiency(ies), for every day on which a deficiency existed, shall accompany this return.)
5. FORM BA 325 This bank has not exceeded the limit on its effective net open position(s) in foreign currency, as prescribed in regulation 29(3). (When the bank exceeded the prescribed limit, the declaration shall be qualified, and a statement showing the relevant excess(es), for every day on which an excess existed, shall accompany this return.)
6. FORM BA 700 This bank has from the twentieth business day of the month following the month for which the preceding return of form BA 700 was submitted to date maintained, and will continue to maintain, for every day until the nineteenth business day of the month following the month to which this return relates, the relevant prescribed minimum aggregate amount of- (i) allocated qualifying common equity tier 1 capital and reserve funds, additional tier 1 capital and reserve funds and tier 2 capital and reserve funds relating to risks other than market risk; and (ii) allocated qualifying common equity tier 1 capital and reserve funds, additional tier 1 capital and reserve funds and tier 2 capital and reserve funds relating to market risk,

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  159 2 | Page and complies/will comply, as from the twentieth business day of the month following the month to which this return relates, with the aforesaid relevant requirements relating to the maintenance of the prescribed minimum aggregate amounts of: (i) allocated qualifying common equity tier 1 capital and reserve funds, additional tier 1 capital and reserve funds and tier 2 capital and reserve funds relating to risks other than market risk; and (ii) allocated qualifying common equity tier 1 capital and reserve funds, additional tier 1 capital and reserve funds and tier 2 capital and reserve funds relating to market risk. (When the bank failed to comply with the relevant prescribed requirements, the declaration shall be qualified, and a statement showing the relevant deficiency(ies), for every day on which a deficiency existed, shall accompany this return.) B. DECLARATION IN RESPECT OF RELATED MATTERS We, the undersigned, hereby declare as follows:

1. INVESTMENTS BY CONTROLLING COMPANIES* (* Delete when not relevant) The abovementioned controlling company has at all times during the reporting period complied with the provisions of section 50 of the Act.
2. FINANCIAL INTELLIGENCE CENTRE ACT, 2001 (FICA) This bank/controlling company has to date complied with and will continue to comply with- (i) any relevant requirement contained in the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001), as amended; and (ii) any relevant requirement contained in the Regulations that may be issued from time to time in terms of the aforesaid Act. (When the bank/controlling company failed to comply with any relevant requirement, the declaration shall be qualified, and a statement indicating the relevant details of the failure to comply shall accompany this return.) C. FORMS SUBMITTED The following statement(s) and return(s), as identified by a hash total or cross in the relevant space provided, are submitted herewith in the format indicated below: Form number Title/ description Hash total on BA form electronically submitted1 In the event of a query, the Reserve Bank may contact: Name Tel no. Ext BA 100 Balance sheet BA 110 Off-balance-sheet activities BA 120 Income statement BA 125 Return regarding shareholders BA 130 Restriction on investments, loans and advances BA 200 Credit risk: monthly return BA 210 Credit risk: quarterly return BA 220 Credit risk: six-monthly return BA 300 Liquidity risk BA 310 Minimum reserve balance and liquid assets BA 320 Market risk BA 325 Daily return: selected risk exposure BA 330 Interest-rate risk: banking book BA 340 Equity risk in the banking book BA 350 Derivative instruments BA 400 Operational risk: six-monthly return BA 410 Operational risk: six-monthly return BA 500 Securitisation schemes BA 600 Consolidated return BA 610 Foreign operations of South African banks BA 700 Capital adequacy and leverage BA 900 Institutional and maturity breakdown of liabilities and assets BA 920 Analysis of instalment sale transactions, leasing transactions and selected assets BA 930 Interest rates on deposits, loans and advances BA 940 Selected locational banking statistics

This gazette is also available free online at www.gpwonline.co.za 160  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 3 | Page Form number Title/ description Hard copies submitted2 In the event of a query, the Reserve Bank may contact: Name Tel no. Ext BA 125 Return regarding shareholders BA 210 Credit risk: quarterly return BA 220 Credit risk: six-monthly return BA 410 Operational risk: six-monthly return BA 500 Securitisation schemes BA 600 Consolidated return BA 700 Capital adequacy and leverage Other (Please specify)

1. In respect of relevant amounts electronically submitted.
2. In respect of detailed information not submitted in an electronic format on the relevant return. D. ATTESTATION OF FORM BA 099
3. CERTIFICATION BY OFFICIALS RESPONSIBLE FOR EACH RELEVANT RISK RISK RESPONSIBLE OFFICIAL SIGNATURE DATE Balance sheet Income statement Solvency Liquidity Counterparty Interest rate Market (Position) Credit Technological Operational Any other risk regarded as material – please specify
4. CERTIFICATION BY CHIEF EXECUTIVE OFFICER, CHIEF ACCOUNTING OFFICER AND EXECUTIVE OFFICER (FICA) Signed at ..................................., this .......................... day of ...................................................................... (yyyy-mm) .................................................................... ......................................................... Chief Executive Officer* Chief Accounting Officer* .................................................................... Executive Officer: FICA* *Please note: When the Chief Executive Officer, Chief Accounting Officer or Executive Officer (FICA) is not available to sign a completed form BA 099, the officer performing the relevant function shall sign the said form in an acting capacity and not on behalf of the absent officer, and the normal office of the officer so acting shall clearly be stated.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  161 Annexure B 1 | Page DECLARATION IN RESPECT OF STATUTORY RETURNS SUBMITTED BY FOREIGN OPERATIONS BA 099A (To accompany all statutory returns submitted by the above institutions in terms of the Regulations relating to Banks) Name of foreign operation.................................................................................................................................................................... Period ended.............................................................................(yyyy-mm-dd) Host country ...................................................... A. DECLARATION IN RESPECT OF RETURNS We, the undersigned, hereby declare as follows in respect of each of the relevant statutory statements and returns (identified and rendered in the manner indicated in the space provided for such purposes in part C of this form) submitted herewith in respect of the period indicated above:

1. GENERAL (i) The information contained in the statements and returns is to the best of our knowledge and belief correct; and (ii) the statements and returns have been compiled in accordance with the relevant provisions of these Regulations or, when relevant, the rules and regulations of the relevant host supervisor; and (iii) the statements and returns reflect the relevant management accounts presented to the management and board of directors of the relevant bank/ operation.
2. FORM BA 610: LIQUIDITY RISK This bank/operation has to date complied with and will continue to comply with- (i) the relevant requirements specified in regulation 26(12) in respect of the bank/operation’s liquidity coverage ratio (LCR). (When the bank/operation failed to comply with any relevant requirement, the declaration shall be qualified, and a statement indicating the relevant details of the failure to comply shall accompany this return.)
3. FORM BA 610: CAPITAL AND RESERVE FUNDS The issued common equity tier 1 capital and reserve funds, additional tier 1 capital and reserve funds and tier 2 capital and reserve funds of the abovementioned bank/ operation have on .............................. (date) been reduced by the relevant amounts of items prescribed in regulation 38(5) as deductions against the aforesaid categories of capital and reserve funds. Furthermore, this bank/operation has from the twentieth business day of the month following the quarter for which the preceding return of form BA 610 was submitted to date maintained, and will continue to maintain, for every day until the nineteenth business day of the month following the quarter to which this return relates, the relevant prescribed minimum aggregate amount of- (i) allocated qualifying common equity tier 1 capital and reserve funds, additional tier 1 capital and reserve funds and tier 2 capital and reserve funds relating to risks other than market risk; and (ii) allocated qualifying common equity tier 1 capital and reserve funds, additional tier 1 capital and reserve funds and tier 2 capital and reserve funds relating to market risk, or (iii) capital and reserve funds specified by the relevant host supervisor, should the latter be higher, and complies/will comply, as from the twentieth business day of the month following the quarter to which this return relates, with the aforesaid relevant requirements relating to the maintenance of the prescribed minimum aggregate amounts of: (i) allocated qualifying common equity tier 1 capital and reserve funds, additional tier 1 capital and reserve funds and tier 2 capital and reserve funds relating to risks other than market risk; and (ii) allocated qualifying common equity tier 1 capital and reserve funds, additional tier 1 capital and reserve funds and tier 2 capital and reserve funds relating to market risk. (When the bank/ operation failed to comply with the relevant prescribed requirements, the declaration shall be qualified, and a statement showing the relevant deficiency(ies), for every day on which a deficiency existed, shall accompany this return.)

This gazette is also available free online at www.gpwonline.co.za 162  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 2 | Page B. DECLARATION IN RESPECT OF RELATED MATTERS We, the undersigned, hereby declare as follows:

1. ANTI-MONEY LAUNDERING AND COMBATING THE FINANCING OF TERRORISM LEGISLATION This bank/operation has to date complied with and will continue to comply with any relevant requirement contained in relevant legislation in respect of anti-money laundering or combating the financing of terrorism. (When the bank/operation failed to comply with any relevant requirement, the declaration shall be qualified, and a statement indicating the relevant details of the failure to comply shall accompany this return.) C. FORMS SUBMITTED The following statement(s) and return(s), as identified by a hash total or cross in the relevant space provided, are submitted herewith in the format indicated below: Form number Heading of form Hash total on BA form electronically submitted1 In the event of a query, the Reserve Bank may contact: Name Tel no. Ext BA 610 Foreign operations of South African banks Hard copies submitted2 In the event of a query, the Reserve Bank may contact: Name Tel no. Ext BA 610 Foreign operations of South African banks Other (Please specify)
2. In respect of relevant amounts electronically submitted.
3. In respect of detailed information not submitted in an electronic format on the relevant return D. ATTESTATION OF FORM BA 099A
4. CERTIFICATION BY OFFICIALS RESPONSIBLE FOR EACH RELEVANT RISK RISK RESPONSIBLE OFFICIAL SIGNATURE DATE Balance sheet Income statement Solvency Liquidity Counterparty Interest rate Market (Position) Credit Technological Operational Any other risk regarded as material – please specify
5. CERTIFICATION BY FOREIGN CHIEF EXECUTIVE OFFICER, FOREIGN CHIEF ACCOUNTING OFFICER AND FOREIGN EXECUTIVE OFFICER (ANTI-MONEY LAUNDERING) Signed at ..................................., this .......................... day of ...................................................................... (yyyy-mm) .................................................................... ......................................................... Foreign Chief Executive Officer* Foreign Chief Accounting Officer* ............................................................................................... Foreign Executive Officer* (Anti-money laundering) *Please note: When the Foreign Chief Executive Officer, Foreign Chief Accounting Officer or Foreign Executive Officer (Anti￾money laundering) is not available to sign a completed form BA 099A, the officer performing the relevant function shall sign the said form in an acting capacity and not on behalf of the absent officer, and the normal office of the officer so acting shall clearly be stated.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  163 Annexure C 1 | Page LIQUIDITY RISK BA 300 (Confidential and not available for inspection by the public) Monthly Name of bank………………………………………………. Month ended…………………………….....…………….... (yyyy-mm-dd) (All amounts to be rounded off to the nearest R'000) Contractual balance sheet mismatch Line no. Total Next day 2 to 7 days 8 days to 1 month More than 1 month to 2 months More than 2 months to 3 months More than 3 months to 6 months More than 6 months to 1 year More than 1 year to 2 years More than 2 years to 3 years More than 3 years to 4 years More than 4 years to 5 years More than 5 years to 10 years More than 10 years Non contractual 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Contractual maturity of assets (items 2 to 4) 1 Advances 2 Trading, hedging and other investment instruments 3 Other assets 4 Contractual maturity of liabilities (items 6 to 9) 5 Stable deposits 6 Volatile deposits 7 Trading and hedging instruments 8 Other liabilities 9 On-balance sheet contractual mismatch (item 1 less item 5) 10 Cumulative on-balance sheet contractual mismatch 11 Off-balance sheet exposure to liquidity risk 12 of which: Liquidity facilities provided to off￾balance sheet vehicles 13 Undrawn commitments (items 15 to 17) 14 Unutilised portion of irrevocable lending facilities 15 Unutilised portion of irrevocable letters of credit 16 Indemnities and guarantees 17

This gazette is also available free online at www.gpwonline.co.za 164  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 2 | Page (All amounts to be rounded off to the nearest R'000) Business as usual (BaU) balance sheet mismatch1 Line no. Total Next day 2 to 7 days 8 days to 1 month More than 1 month to 2 months More than 2 months to 3 months More than 3 months to 6 months More than 6 months to 1 year More than 1 year to 2 years More than 2 years to 3 years More than 3 years to 4 years More than 4 years to 5 years More than 5 years to 10 years More than 10 years Indetermina te maturity 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 BaU maturity of assets (items 19 to 21) 18 Advances 19 Trading, hedging and other investment instruments 20 Other assets 21 BaU maturity of liabilities (items 23 to 26) 22 Stable deposits 23 Volatile deposits 24 Trading and hedging instruments 25 Other liabilities 26 On-balance sheet BaU mismatch (item 18 less item 22) 27 Cumulative on-balance sheet BaU mismatch 28 Off-balance-sheet exposure to liquidity risk 29 of which: Liquidity facilities provided to off-balance sheet vehicles 30 Undrawn commitments (items 32 to 34) 31 Unutilised portion of irrevocable lending facilities 32 Unutilised portion of irrevocable letters of credit 33 Indemnities and guarantees 34

1. Please separately submit assumptions made and any other relevant information.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  165 3 | Page (All amounts to be rounded off to the nearest R'000) Bank-specific stress mismatch1 Line no. Total2 Next day 2 to 7 days 8 days to 1 month More than 1 month to 2 months More than 2 months to 3 months 1 2 3 4 5 6 Stressed maturity of assets (items 36 to 38) 35 Advances 36 Trading, hedging and other investment instruments 37 Other assets 38 Stressed maturity of liabilities (items 40 to 43) 39 Stable deposits 40 Volatile deposits 41 Trading and hedging instruments 42 Other liabilities 43 On-balance sheet stress mismatch (item 35 less item 39) 44 Cumulative on-balance sheet stress mismatch 45 Stressed outflows arising from off-balance-sheet exposure3 46 of which: Liquidity facilities provided to off-balance sheet vehicles 47 Undrawn commitments (items 49 to 51) 48 Unutilised portion of irrevocable lending facilities 49 Unutilised portion of irrevocable letters of credit 50 Indemnities and guarantees 51 Cumulative stressed outflows 52

1. Please separately submit assumptions made and any other relevant information.
2. Means the total for the specified item, and not the mathematical total of the specified columns.
3. Report as absolute amounts.

This gazette is also available free online at www.gpwonline.co.za 166  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 4 | Page (All amounts to be rounded off to the nearest R'000) Available sources of stress funding Line no. Total1 Next day 2 to 7 days 8 days to 1 month More than 1 month to 2 months More than 2 month to 3 months 1 2 3 4 5 6 Realisable by forced sale (total of items 54 to 56) 53 Investment securities classified as available for sale 54 Unencumbered trading securities 55 Assets available for securitisation vehicles 56 FX market liquidity 57 Available repo facilities (item 59 plus item 60 minus item 61) 58 Ringfenced portfolio of prudential liquid securities 59 25% of liquid assets held 60 Current utilisation under Reserve Bank allotment 61 Estimated unutilised interbank funding capacity 62 Unsecured funding lines 63 Secured funding lines 64 Drawdown capacity in respect of call loans 65 Other funding 66 Total available liquidity (total of items 53, 57, 58 and 62 to 66) 67

1. Means the total for the specified item, and not the mathematical total of the specified columns. (All amounts to be rounded off to the nearest R'000) Concentration of deposit funding Line no. Total1 Next day 2 to 7 days 8 days to 1 month More than 1 month to 2 months More than 2 months to 3 months More than 3 months to 6 months More than 6 months to 12 months Longer than 12 months 1 2 3 4 5 6 7 8 9 Funding supplied by associates of the reporting bank 68 Please specify Ten largest depositors 69 Please specify Ten largest financial institutions funding balances 70 Please specify Ten largest government and parastatals funding balances 71 Please specify Negotiable paper funding instruments 72 of which: issued for a period not exceeding twelve months 73 of which: issued for a period exceeding five years 74
2. Means the total for the specified item, as well as the mathematical total of the specified columns.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  167 5 | Page (All amounts to be rounded off to the nearest R'000) Foreign exchange contractual maturity ladder (converted to ZAR) Line no. Total Next day 2 to 7 days 8 days to 1 month More than 1 month to 2 months More than 2 months to 3 months More than 3 months to 6 months More than 6 months to 1 year More than 1 year Non contractual 1 2 3 4 5 6 7 8 9 10 FX assets (total of items 76 to 80) 75 USD 76 EUR 77 GBP 78 Other 79 ZAR leg of FX derivatives 80 FX liabilities (total of items 82 to 86) 81 USD 82 EUR 83 GBP 84 Other 85 ZAR leg of FX derivatives 86 ZAR funding position of FX exposures (item 75 less item 81) 87 Anticipated change in business1 Line no. Total During next 6 months More than 6 months to 1 year 1 2 3 Expected incremental change due to change in assets (total of items 89 to 91) 88 Advances 89 Trading, hedging and other investment instruments 90 Other assets 91 Expected incremental change due to change in liabilities (total of items 93 to 96) 92 Stable deposits 93 Volatile deposits 94 Trading and hedging instruments 95 Other liabilities 96 Expected funding inflows / (outflows) to fund change in business (item 88 less item 92) 97

1. During the next 12 months

This gazette is also available free online at www.gpwonline.co.za 168  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 6 | Page (All amounts to be rounded off to the nearest R'000) Liquidity coverage ratio (LCR): High-quality liquid assets Line no. Total Specified factor7 Weighted total (col.1 * 2) 1 2 3 Total qualifying high-quality liquid assets (total of items 99 and 114 to 117) 98 Total level one high-quality liquid assets1 (total of items 100 to 104) 99 Coins and bank notes 100 100% Specified marketable securities from sovereigns, central banks, public sector entities, and multilateral development banks 101 100% Qualifying central bank reserves2 102 100% Specified debt securities issued in Rand by the central government of the RSA or the Reserve Bank 103 100% Specified debt securities issued in foreign currency by the central government of the RSA or the Reserve Bank 104 100% Total level two high-quality liquid assets3 (total of items 106 and 110) 105 Total level 2A high-quality liquid assets (total of items 107 to 109) 106 Specified marketable securities from sovereign, central bank, multilateral development banks and public sector entities 107 85% Specified corporate bonds 108 85% Other qualifying items4 (please specify) 109 85% Total level 2B high-quality liquid assets5 (total of items 111 to 113) 110 Specified residential mortgage backed securities 111 75% Specified corporate debt securities 112 50% Specified common equity shares 113 50% Total qualifying level two high-quality liquid assets6 114 Committed Central Bank facility 115 As specified by the Registrar Foreign currency liquid assets 116 Additional level two high-quality liquid assets 117

1. Refer to regulation 26(12)(b).
2. Means such percentage or amount of central bank reserves as may be determined by the Governor of the Reserve Bank from time to time.
3. Refer to regulation 26(12)(b).
4. Relates to consolidated reporting only. Include in this line item 109 the aggregate amount of instruments qualifying as level 2A high-quality liquid assets for entities established in jurisdictions other than the RSA.
5. May not exceed fifteen per cent of item 98.
6. Total qualifying level two high-quality liquid assets shall not exceed two-thirds of the bank’s total qualifying level one high-quality liquid assets. This item 114 shall be equal to item 105 only when item 105 is less than or equal to two-thirds of item 99.
7. Or such factor as may be directed in writing by the Registrar. (All amounts to be rounded off to the nearest R'000) Liquidity coverage ratio (LCR): Cash outflows1 Line no. Total Specified factor4 Weighted total (col.1 * 2) 1 2 3 Retail deposits (total of items 119 and 124) 118 Demand deposits and qualifying term deposits with residual maturity or notice period within 30 days (total of items 120 to 123) 119 Specified stable deposits that meet the specified additional criteria 120 3% Stable deposits that do not meet the specified additional criteria 121 5% Less stable deposits 122 10% Other2 (please specify) 123 Specified by the Registrar Term deposits with residual maturity greater than 30 days subject to withdrawal with a significant penalty, or no legal right to withdraw3 124 Specified by the Registrar
8. Based on the respective requirements specified in regulation 26(12)(d).
9. Means such category of retail deposits that is subject to such a run-off factor as may be directed in writing by the Registrar.
10. Means such category of term deposits that is subject to such a run-off factor as may be directed in writing by the Registrar.
11. Or such factor as may be directed in writing by the Registrar.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  169 7 | Page (All amounts to be rounded off to the nearest R'000) Liquidity coverage ratio (LCR): Cash outflows1 Line no. Total Specified factor2 Weighted total (col.1 * 2) 1 2 3 Unsecured wholesale funding (total of items 126 to 134) 125 Stable demand and term funding from small business 126 5% Less stable demand and term funding from small business 127 10% Specified term deposits with residual maturity greater than 30 days 128 Specified by the Registrar Specified persons with specified operational relationship 129 25% Portion of specified corporate deposits with specified operational relationship covered by deposit insurance 130 5% Specified funding from cooperative banks in an institutional network 131 25% Specified non-financial corporates, sovereigns, central banks, multilateral development banks and public-sector entities with no operational relationship 132 40% Specified non-financial corporates, sovereigns, central banks, multilateral development banks and public-sector entities with no operational relationship when entire amount is fully covered by deposit insurance scheme 133 20% Other legal entities 134 100% Secured funding (total of items 136 to 141) 135 Secured funding backed by level one high-quality liquid assets or the Reserve Bank 136 0% Secured funding backed by level 2A high-quality liquid assets 137 15% Secured funding from specified counterparties backed by non-level one or non-level 2A high-quality liquid assets 138 25% Secured funding backed by RMBS qualifying as level 2B high-quality liquid assets 139 25% Secured funding backed by qualifying level 2B high-quality liquid assets other than level 2B high-quality liquid assets already specified hereinbefore 140 50% Other secured funding 141 100% Other expected outflows (total of items 143 to 152, 160, and 165 to 169) 142 Net payable amount related to specified derivative transactions 143 100% Outflows related to specified transactions such as collateral calls for specified downgrade 144 100% Valuation changes on posted collateral securing derivative transactions that is comprised of non-level one high-quality liquid assets 145 20% Excess collateral held related to derivative transactions that could contractually be called at any time 146 100% Liquidity needs related to collateral contractually due on derivatives transactions 147 100% Increased liquidity needs related to derivative transactions that allow collateral substitution to non-high-quality liquid assets 148 100% Market valuation changes on derivatives transactions (largest absolute net 30-day collateral flows realised during the preceding 24 months) 149 100% Specified funding related to asset-backed securities or other structured financing instruments 150 100% Sum of liabilities from maturing funding related to asset-backed commercial paper, conduits, securities investment vehicles and other similar financing facilities, and required liquidity related to assets that may be returned 151 100%

1. Based on the respective requirements specified in regulation 26(12)(d).
2. Or such factor as may be directed in writing by the Registrar.

This gazette is also available free online at www.gpwonline.co.za 170  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 8 | Page (All amounts to be rounded off to the nearest R'000) Liquidity coverage ratio (LCR): Cash outflows1 Line no. Total Specified factor3 Weighted total (col.1 * 2) 1 2 3 Committed undrawn credit or liquidity facilities (total of items 153 to 159) 152 Retail or small business 153 5% Credit facilities to non-financial corporates, sovereigns or central banks, public sector entities and multilateral development banks 154 10% Liquidity facilities to non-financial corporates, sovereigns or central banks, public sector entities and multilateral development banks 155 30% Credit or liquidity facilities extended to any other bank subject to prudential supervision 156 40% Credit facilities extended to any financial institution other than banks subject to prudential supervision 157 40% Liquidity facilities extended to any financial institution other than banks subject to prudential supervision 158 100% Other legal entities 159 100% Uncommitted undrawn credit or liquidity facilities2 (total of items 161 to 164) 160 Retail or small business 161 Specified by the Registrar Credit facilities to non-financial corporates, sovereigns and central banks, public sector entities and multilateral development banks 162 Liquidity facilities to non-financial corporates, sovereigns and central banks, public sector entities and multilateral development banks 163 Other legal entities 164 Trade finance instruments2 165 Internally matched client assets against other clients’ short positions2 166 Specified contractual lending obligations 167 100% Other specified outflows, such as dividend payments (please specify) 168 100% Other2 (please specify) 169 Specified by the Registrar Total outflows (total of items 118, 125, 135 and 142) 170

1. Based on the respective requirements specified in regulation 26(12)(d).
2. Relates to such items, instruments or facilities, and such factors, as may be specified in these Regulations or directed in writing by the Registrar from time to time.
3. Or such factor as may be directed in writing by the Registrar.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  171 9 | Page (All amounts to be rounded off to the nearest R'000) Liquidity coverage ratio (LCR): Cash inflows1 Line no. Total Specified factor3 Weighted total (col.1 * 2) 1 2 3 Maturing secured lending transactions secured by: (total of items 172 to 176) 171

• level one high-quality liquid assets as collateral 172 0%
• level 2A high-quality liquid assets as collateral 173 15%
• eligible RMBS qualifying as level 2B high-quality liquid assets as collateral 174 25%
• assets other than eligible RMBS, qualifying as level 2B high-quality liquid assets, as collateral 175 50%
• assets other than level one or level two high-quality liquid assets as collateral 176 100% Margin lending transactions secured by assets other than qualifying level one or level two high-quality liquid assets as collateral 177 50% Credit or liquidity facilities provided to the reporting bank 178 0% Specified net inflows (total of items 180 to 182) 179
• from retail and small business 180 50%
• from wholesale non-financial institutions 181 50%
• from financial institutions and central banks 182 100% Specified deposits held at financial institutions for operational purposes 183 0% Specified deposits held at a centralised institution in a cooperative banking network 184 0% Net receivable amount from derivative instruments 185 100% Other contractual cash inflows2 186 Specified by the Registrar Total inflows (total of items 171, 177 to 179, and 183 to 186) 187

1. Based on the respective requirements specified in regulation 26(12)(e).
2. Relates only to such inflows and such factors as may be directed in writing by the Registrar from time to time.
3. Or such factor as may be directed in writing by the Registrar. (All amounts to be rounded off to the nearest R'000) Calculation of liquidity coverage ratio (LCR) Line no. Total 1 Total outflows (item 170, column 3) 188 Total inflows (item 187, column 3) 189 Total net cash outflows (item 188 minus min[item 189, 75% of item 188]) 190 LCR 1 Liquidity coverage ratio (item 98 divided by item 190, multiplied with 100) 191

This gazette is also available free online at www.gpwonline.co.za 172  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure D 1 | Page MARKET RISK BA 320 (Confidential and not available for inspection by the public) Monthly Name of bank……………………………………………….. Month ended………………………………………....(yyyy-mm-dd) (All amounts to be rounded off to the nearest R'000) Summary information Line no. Trading Banking Total 1 2 3 Standardised approach (total of items 2, 8, 14 and 19) 1 Interest rate risk (total of items 3 to 7) 2 Specific risk (item 35) 3 General risk (item 53) 4 Interest rate options - simplified method (item 95, col. 1) 5 Interest rate options - delta-plus method: gamma and vega risk (item 96, col. 1) 6 Interest rate options - scenario matrix approach (item 99, col 1) 7 Equity position risk (total of items 9 to 13) 8 Equity specific risk (item 69) 9 Equity general risk (item 70) 10 Equity options - simplified method (item 95, col. 2) 11 Equity options - delta-plus method: gamma and vega risk (item 96, col. 2) 12 Equity options - scenario matrix approach (item 99, col.2) 13 Foreign exchange risk (total of items 15 to 18) 14 Foreign exchange and gold (item 82) 15 Foreign exchange and gold options - simplified method (item 95, col. 3) 16 Foreign exchange and gold options - delta-plus method: gamma and vega risk (item 96, col. 3) 17 Foreign exchange and gold options - scenario matrix approach (item 99, col. 3) 18 Commodities risk (total of items 20 to 24) 19 Simplified method (item 83, col 7) 20 Maturity ladder method (item 86, col.7) 21 Commodity options - simplified method (item 95, col. 4) 22 Commodity options - delta-plus method: gamma and vega risk (item 96, col.4) 23 Commodity options - scenario matrix approach (item 99, col. 4) 24 VaR sVaR Total Internal models approach 1 2 3 Current day1 25 Previous day1 26 60 day average, multiplied by the specified multiplication factor1 27 Specific risk add-on1 28 Incremental risk charge1 29 Capital requirement (item 28 plus item 29 plus (the higher of item 26 or 27, col. 1) plus (the higher of item 26 or 27, col. 2)) 30 Total market risk requirement (total of items 32 to 34) 31 Minimum prescribed (pillar 1) market risk requirement2 (item 1 plus item 30) 32 Systemic risk add-on (pillar 2a) market risk requirement3 33 Additionally specified bank-specific (pillar 2b) market risk requirement4 34

1. Calculated in accordance with the relevant requirements specified in regulation 28(8).
2. Also refer to item 9 column 3 of the form BA 700.
3. Also refer to item 10 column 3 of the form BA 700.
4. Also refer to item 12 column 3 of the form BA 700.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  173 Annexure D 2 | Page (All amounts to be rounded off to the nearest R'000) Interest rate risk Line no. Position Risk weight Required capital 1 2 3 Specific risk (total of items 36 to 38, 42 to 45, and 49 to 52) 35 SA central government or SA Reserve Bank 36 0.00% Other sovereign exposure rated AAA to AA- 37 0.00% Other sovereign exposure rated A+ to BBB- (total of items 39 to 41) 38 Up to 6 months 39 0.25% More than 6 months but less than or equal to 24 months 40 1.00% More than 24 months 41 1.60% Other sovereign exposure rated BB+ to B- 42 8.00% Other sovereign exposure rated below B- 43 12.00% Unrated government exposure 44 8.00% Qualifying items (total of items 46 to 48) 45 Up to 6 months 46 0.25% More than 6 months but less than or equal to 24 months 47 1.00% More than 24 months 48 1.60% Specified non-qualifying issuers1 49 Varied Other exposures rated BB+ to BB- 50 8.00% Other exposure rated below BB- 51 12.00% Unrated non-government exposure 52 8.00% Position Required capital 1 2 General risk (total of items 54 to 60) 53 Base currency (ZAR) 54 USD 55 Euro 56 GBP 57 CHF 58 JPY 59 Other 60

1. Includes instruments issued in respect of a securitization scheme, which securitization exposure constitutes a first-loss credit￾enhancement facility, unrated liquidity facility or letter of credit.

This gazette is also available free online at www.gpwonline.co.za 174  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure D 3 | Page (All amounts to be rounded off to the nearest R'000) Equity and equity indices risk Line no. Positions in RSA Positions held in foreign operations Total positions (total of col. 1 and col. 2) Risk weight Required capital 1 2 3 4 5 Equity Specific risk (gross equity positions, long and short) (total of items 62 and 63) 61 Less liquid1 62 12.00% Other 63 8.00% General risk (net equity positions, or difference between long and short) 64 8.00% Equity indices General risk (net equity positions, or difference between long and short) 65 8.00% Equity index specific risk and add-on (total of items 67 and 68) 66 Net long or short position for index contracts without futures-related arbitrage strategy2 67 10.00% Position for index contracts with futures-related arbitrage strategy3 68 10.00% Total specific equity risk and equity index add-on (total of items 61 and 66) 69 Total general risk (total of items 64 and 65) 70 Total equity risk (total of items 69 and 70) 71

1. Refer to regulation 28(7)(c)(ii).
2. Refer to regulation 28(7)(c)(v)(B).
3. Refer to regulation 28(7)(c)(v)(C).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  175 Annexure D 4 | Page (All amounts to be rounded off to the nearest R'000) Foreign exchange and gold risk Line no. Trading book Banking book Total1 Long Short Long Short Long Short 1 2 3 4 5 6 Total foreign currency and gold position 72 All foreign currencies (total of items 75 to 80) 73 Gold 74 Memorandum items: foreign currency positions USD 75 Euro 76 GBP 77 CHF 78 JPY 79 Other 80 Required capital and reserve funds Total 1 Total net open position2 81 Total capital requirement for foreign currency and gold (8% of item 81) 82

1. Report as absolute amounts.
2. Calculated in accordance with the relevant requirements specified in regulation 28(7)(d)(iii), that is, the greater of the sum of the bank’s relevant net short positions or the sum of the bank’s relevant net long positions in foreign currency, plus the bank’s net absolute position in gold, that is, the bank’s net position in gold irrespective whether the said net position is a long or short position.

This gazette is also available free online at www.gpwonline.co.za 176  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure D 5 | Page (All amounts to be rounded off to the nearest R'000) Commodities risk Line no. Trading book Banking book Positions subject to capital requirement Capital requirement Long Short Long Short (%) Total 1 2 3 4 5 6 7 Simplified approach1 (total of items 84 and 85) 83 Net positions 84 15% Gross positions 85 3% Maturity ladder approach2 (total of items 87 to 89) 86 Matched long and short positions 87 1.50% Residual net positions carried between time bands 88 0.6%2 Residual net open position 89 15% Memorandum items: commodity positions Precious metals 90 Agricultural products 91 Minerals 92 Base metals 93 Other 94

1. Refer to regulation 28(7)(e)(ii).
2. Refer to regulation 28(7)(e)(iii).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  177 Annexure D 6 | Page (All amounts to be rounded off to the nearest R'000) Options risk Simplified approach Line no. Interest rates Equities Foreign exchange and gold Commodities 1 2 3 4 Capital requirement 95 Delta-plus approach Interest rates Equities Foreign exchange and gold Commodities 1 2 3 4 Capital requirement (total of items 97 and 98) 96 Gamma impact 97 Vega impact 98 Scenario matrix approach Interest rates1 Equities2 Foreign exchange and gold3 Commodities4 1 2 3 4 Capital requirement 99

1. Refer to regulation 28(7)(b) in respect of the treatment of different currencies and time bands.
2. Refer to regulation 28(7)(c) in respect of the treatment of positions in different markets and indices.
3. Refer to regulation 28(7)(d) in respect of the treatment of different currency pairs.
4. Refer to regulation 28(7)(e) in respect of the treatment of positions in different commodities.

This gazette is also available free online at www.gpwonline.co.za 178  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure D 7 | Page (All amounts to be rounded off to the nearest R'000) Internal models approach Line no. Regulatory VaR amounts1, 2 Incremental risk charge1, 6 Internal VaR3 Min VaR Ave VaR Max VaR sVaR Max VaR VaR limit sVaR limit 1 2 3 4 5 6 7 8 Position risk - VaR amounts4, 5 and incremental risk amount 100 Interest rate risk 101 Equity risk 102 Foreign exchange risk, including gold 103 Commodity risk 104 Other 105 Memorandum items: Total VaR amounts4, 5 106 Desk 15 107 Desk 25 108 Desk 35 109 Other desks5 110

1. Calculated in accordance with the relevant requirements specified in these Regulations.
2. Based on, amongst other things, a 99 per cent, one-tailed confidence interval, and a minimum holding period of ten trading days.
3. May be based on a confidence interval and/or minimum holding period that differs from the requirements specified in these Regulations.
4. May not be equal to the sum of individual requirements calculated in respect of the respective risk categories or trading desks due to, amongst others, diversification benefits.
5. Please separately submit in writing the relevant desk description and other relevant information.
6. Refer to regulation 28(8)(h)(i)(E).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  179 Annexure E 1 | Page SECURITISATION EXPOSURES BA 500 (Confidential and not available for inspection by the public) Monthly Name of bank…………………………………… Month ended……………………………..(yyyy-mm-dd) (All amounts to be rounded off to the nearest R'000) Summary of selected information Risk weighted exposure and supervisory deductions Line no. Risk weighted exposure Supervisory deductions against common equity tier 1 capital and reserve funds 1 2 Total (of items 2 and 3) 1 Standardised approach 2 Internal ratings-based approach1 3

1. After the application of a scaling factor of 1.06. (All amounts to be rounded off to the nearest R'000) Summary of selected information Turnover activity i.r.o new or acquired securitisation or resecuritisation exposures during the reporting month Line no. Corporate receivables SME receivables Retail: mortgages Retail: revolving products Retail: instalment sales and leasing Retail: other Total 1 2 3 4 5 6 7 Primary role (total of items 5 and 8 to 11) 4 As originator (total of items 6 and 7) 5 Traditional securitisation 6 Synthetic securitisation 7 Deemed originator, including conduits 8 Repackager 9 Sponsor 10 Remote originator 11 Secondary role (total of items 13 to 17) 12 Investor / purchaser 13 Underwriter 14 Credit enhancer 15 Liquidity provider 16 Servicing agent 17 Memorandum item: Profit or loss recognised on sale of securitised assets 18

This gazette is also available free online at www.gpwonline.co.za 180  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure E 2 | Page (All amounts to be rounded off to the nearest R'000) Summary of selected information Securitisation or resecuritisation exposure and balances at month-end Line no. Corporate receivables SME receivables Retail: mortgages Retail: revolving products Retail: instalment sales and leasing Retail: other Total 1 2 3 4 5 6 7 On-balance-sheet instruments (total of items 20 and 26) 19 Exposures included in item 31 or 53 of form BA 100 (total of items 21 and 22) 20 Retained exposures relating to a traditional securitisation or resecuritisation scheme 21 Investment in third party assets (total of items 23 to 25) 22 Exposures resulting from repackaging activities 23 Exposures resulting from remote originator activities 24 Other exposures regarded as securitisation or resecuritisation exposures 25 Exposures not included in item 31 or 53 of form BA 100 (total of items 27 and 28) 26 Traditional securitisation or resecuritisation 27 Synthetic securitisation or resecuritisation 28 Off-balance-sheet instruments (total of items 30 to 33) 29 Underwriting exposures 30 Credit enhancement 31 Liquidity facilities 32 Other 33 Other items (total of items 35 and 36) 34 Deemed originator balances: ABCP programmes 35 Servicing agent nominal balances 36 Memorandum item: Repurchased exposures 37

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  181 Annexure E 3 | Page (All amounts to be rounded off to the nearest R'000) Standardised approach Summary of selected information Line no. Securitisation exposures Resecuritisation exposures Risk weighted exposure Supervisory deductions against common equity tier 1 capital and reserve funds Risk weighted exposure Supervisory deductions against common equity tier 1 capital and reserve funds 1 2 3 4 Total (of items 39 to 44) 38 Gain on sale 39 Credit-enhancing interest-only strips, net of gain on sale 40 Rated positions 41 Unrated positions 42 Investors' interest subject to early amortisation requirement 43 Non credit-enhancing interest-only strips or principal-only strips 44 Total Total 1 2 Specific provisions raised against securitisation or resecuritisation exposures in respect of which the relevant net amount is subsequently deducted from capital and reserve funds 45

This gazette is also available free online at www.gpwonline.co.za 182  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure E 4 | Page (All amounts to be rounded off to the nearest R'000) Standardised approach Summary of securitisation and resecuritisation exposure at month￾end Line no. Corporate receivables SME receivables Retail: mortgages Retail: revolving products Retail: instalment sales and leasing Retail: other Total 1 2 3 4 5 6 7 Securitisation exposure: Exposure amount before credit conversion factors 46 On balance sheet (item 19) 47 Off balance sheet (items 29 and 34) 48 Exposure amount after credit conversion factors but before credit risk mitigation 49 On balance sheet 50 Off balance sheet 51 Exposure amount after adjustment for credit risk mitigation 52 On balance sheet 53 Off balance sheet 54 Resecuritisation exposure: Exposure amount before credit conversion factors 55 On balance sheet (item 19) 56 Off balance sheet (items 29 and 34) 57 Exposure amount after credit conversion factors but before credit risk mitigation 58 On balance sheet 59 Off balance sheet 60 Exposure amount after adjustment for credit risk mitigation 61 On balance sheet 62 Off balance sheet 63

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  183 Annexure E 5 | Page (All amounts to be rounded off to the nearest R'000) Standardised approach Rated exposures based on rating categories and specified risk weights Line no. Corporate receivables SME receivables Retail: mortgages Retail: revolving products Retail: instalment sales and leasing Retail: other Total 1 2 3 4 5 6 7 Total securitisation exposure (total of items 65 to 68) 64 AAA to AA- or A1 / P1 20% 65 A+ to A- or A2 / P2 50% 66 BBB+ to BBB- or A3/ P3 100% 67 BB+ to BB- (investors) 350% 68 Total resecuritisation exposure (total of items 70 to 73) 69 AAA to AA- or A1 / P1 40% 70 A+ to A- or A2 / P2 100% 71 BBB+ to BBB- or A3/ P3 225% 72 BB+ to BB- (investors) 650% 73 Total high risk securitisation exposures (total of items 75 and 76) 74 BB+ to BB- (originators) 1250% 75 Rated below BB- or A3 / P3 1250% 76 Total high risk resecuritisation exposures (total of items 78 and 79) 77 BB+ to BB- (originators) 1250% 78 Rated below BB- or A3 / P3 1250% 79 Memorandum item: Total risk weighted exposure i.r.o rated exposures1 80

1. Amounts reported in items 65 to 68, 70 to 73, 75, 76, 78 and 79, multiplied by the specified risk weights.

This gazette is also available free online at www.gpwonline.co.za 184  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure E 6 | Page (All amounts to be rounded off to the nearest R'000) Standardised approach Unrated exposures Line no. Exposures after credit risk mitigation Corporate receivables SME receivables Retail: mortgages Retail: revolving products Retail: instalment sales and leasing Retail: other Total 1 2 3 4 5 6 7 Unrated most senior exposures 81 of which: relates to resecuritisation exposure 82 Other exposures (total of items 84 to 88) 83 Eligible liquidity facilities 84 Market disruption facilities 85 Servicer cash advance facilities 86 Second loss positions in ABCP programmes 87 Other unrated exposures 88 Memorandum items: Total risk weighted exposure i.r.o unrated exposures1 89

1. Relevant unrated exposure amount multiplied by the relevant risk weight.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  185 Annexure E 7 | Page (All amounts to be rounded off to the nearest R'000) Standardised approach Investors' interest i.r.o schemes with early amortisation features Line no. Credit exposure and risk weighted exposure Controlled amortisation Uncontrolled amortisation Total Drawn exposures1 Undrawn exposures1 Drawn exposures1 Undrawn exposures1 1 2 3 4 5 Total (of items 92 and 95) 90 of which: relates to resecuritisation exposures 91 Retail lines (total of items 93 and 94) 92 Committed 93 Uncommitted 94 Non-retail lines (total of items 96 and 97) 95 Committed 96 Uncommitted 97 Memorandum item: Risk weighted exposure 98

1. After credit conversion factors. Standardised approach Non credit enhancing IOs and Pos Line no. Total 1 Exposure amount 99 Risk weighted exposure1 100
2. Item 99 multiplied by 100% risk weight.

This gazette is also available free online at www.gpwonline.co.za 186  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure E 8 | Page (All amounts to be rounded off to the nearest R'000) IRB approach Summary of selected information Line no. Securitisation exposures Resecuritisation exposures Risk weighted exposure1 Supervisory deductions against common equity tier 1 capital and reserve funds Risk weighted exposure1 Supervisory deductions against common equity tier 1 capital and reserve funds 1 2 3 4 Total (of items 102 to 107) 101 Gain on sale 102 Credit-enhancing interest-only strips, net of gain on sale 103 Exposures subject to ratings-based or internal assessment approach 104 Unrated exposures - treated in respect of standard formula or otherwise 105 Investors' interest subject to early amortisation requirements 106 Non credit enhancing IOs and POs 107 Total Total 1 2 Specific provisions raised against securitisation or resecuritisation exposures in respect of which the relevant net amount is subsequently deducted from capital and reserve funds 108

1. After the application of a scaling factor of 1.06.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  187 Annexure E 9 | Page (All amounts to be rounded off to the nearest R'000) IRB approach Summary of securitisation and resecuritisation exposure at month￾end Line no. Corporate receivables SME receivables Retail: mortgages Retail: revolving products Retail: instalment sales and leasing Retail: other Total 1 2 3 4 5 6 7 Securitisation exposure Exposure amount before credit conversion factors 109 On balance sheet (item 19) 110 Off balance sheet (items 29 and 34) 111 Exposure amount after credit conversion factors but before credit risk mitigation 112 On balance sheet 113 Off balance sheet 114 Exposure amount after adjustment for credit risk mitigation 115 On balance sheet 116 Off balance sheet 117 Resecuritisation exposure Exposure amount before credit conversion factors 118 On balance sheet (item 19) 119 Off balance sheet (items 29 and 34) 120 Exposure amount after credit conversion factors but before credit risk mitigation 121 On balance sheet 122 Off balance sheet 123 Exposure amount after adjustment for credit risk mitigation 124 On balance sheet 125 Off balance sheet 126

This gazette is also available free online at www.gpwonline.co.za 188  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure E 10 | Page (All amounts to be rounded off to the nearest R'000) IRB approach Securitisation exposures subject to ratings-based (external or inferred) or internal assessment approach, based on rating categories and specified risk weights Line no. Exposures after credit conversion factor and credit risk mitigation Corporate receivables SME receivables Retail: mortgages Retail: revolving products Retail: instalment sales and leasing Retail: other Total 1 2 3 4 5 6 7 Total senior exposures rated BBB or better (total of items 128 to 134) 127 AAA or A1 / P1 7% 128 AA 8% 129 A+ 10% 130 A or A2 / P2 12% 131 A- 20% 132 BBB+ 35% 133 BBB or A3 / P3 60% 134 Total base risk weight exposures rated BBB or better (total of items 136 to 142) 135 AAA or A1 / P1 12% 136 AA 15% 137 A+ 18% 138 A or A2 / P2 20% 139 A- 35% 140 BBB+ 50% 141 BBB or A3 / P3 75% 142 Total exposures backed by non-granular pools, rated BBB or better (total of items 144 to 150) 143 AAA or A1 / P1 20% 144 AA 25% 145 A+ 35% 146 A or A2 / P2 35% 147 A- 35% 148 BBB+ 50% 149 BBB or A3 / P3 75% 150 Total exposures rated BBB- or below (total of items 152 to 156) 151 BBB- 100% 152 BB+ 250% 153 BB 425% 154 BB- 650% 155 Rated below BB- or A3 / P3 1250% 156 Memorandum items: Total risk weighted exposure i.r.o rated exposures1, 2 157

1. Amounts reported in items 128 to 134, 136 to 142, 144 to 150 and 152 to 156, multiplied by the specified risk weights and a scaling factor of 1.06.
2. After the application of the look-through approach specified in regulation 23(11)(b)(xii)(I).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  189 Annexure E 11 | Page (All amounts to be rounded off to the nearest R'000) IRB approach Resecuritisation exposures subject to ratings-based (external or inferred) or internal assessment approach, based on rating categories and specified risk weights Line no. Exposures after credit conversion factor and credit risk mitigation Corporate receivables SME receivables Retail: mortgages Retail: revolving products Retail: instalment sales and leasing Retail: other Total 1 2 3 4 5 6 7 Total senior exposures rated BBB or better (total of items 159 to 165) 158 AAA or A1 / P1 20% 159 AA 25% 160 A+ 35% 161 A or A2 / P2 40% 162 A- 60% 163 BBB+ 100% 164 BBB or A3 / P3 150% 165 Total senior exposures rated BBB- or below (total of items 167 to 171) 166 BBB- 200% 167 BB+ 300% 168 BB 500% 169 BB- 750% 170 Rated below BB- or A3 / P3 1250% 171 Total non-senior exposures rated BBB or better (total of items 173 to 179) 172 AAA or A1 / P1 30% 173 AA 40% 174 A+ 50% 175 A or A2 / P2 65% 176 A- 100% 177 BBB+ 150% 178 BBB or A3 / P3 225% 179 Total non-senior exposures rated BBB- or below (total of items 181 to 185) 180 BBB- 350% 181 BB+ 500% 182 BB 650% 183 BB- 850% 184 Rated below BB- or A3 / P3 1250% 185 Memorandum items: Total risk weighted exposure i.r.o rated exposures1 186

1. Amounts reported in items 159 to 165, 167 to 171, 173 to 179 and 181 to 185, multiplied by the specified risk weights and a scaling factor of 1.06.
2. After the application of the look-through approach specified in regulation 23(11)(b)(xii)(I).

This gazette is also available free online at www.gpwonline.co.za 190  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure E 12 | Page (All amounts to be rounded off to the nearest R'000) IRB approach Unrated securitisation and resecuritisation exposures subject to the standard formula approach and not the internal assessment approach Line no. Exposures after credit conversion factor and credit risk mitigation Corporate receivables SME receivables Retail: mortgages Retail: revolving products Retail: instalment sales and leasing Retail: other Total 1 2 3 4 5 6 7 Total securitisation exposures1 (total of items 188 to 195) 187 7.00% to 20% 188 20.01% to 50% 189 50.01% to 100% 190 100.01% to 250% 191 250.01% to 425% 192 425.01% to 650% 193 650.01% to 1249.99% 194 1250% 195 Memorandum item: Total risk weighted exposure i.r.o exposures2, 4 196 Total resecuritisation exposures1 (total of items 198 to 204) 197 20.00% to 50% 198 50.01% to 100% 199 100.01% to 250% 200 250.01% to 425% 201 425.01% to 650% 202 650.01% to 1249.99% 203 1250% 204 Memorandum item: Total risk weighted exposure i.r.o exposures3, 4 205

1. Risk weights after credit risk mitigation.
2. Amounts reported in items 188 to 195, multiplied by the relevant risk weight and a scaling factor of 1.06.
3. Amounts reported in items 198 to 204, multiplied by the relevant risk weight and a scaling factor of 1.06.
4. After the application of the look-through approach specified in regulation 23(11)(b)(xii)(I).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  191 Annexure E 13 | Page (All amounts to be rounded off to the nearest R'000) IRB approach Unrated securitisation and resecuritisation exposures not subject to the internal assessment approach and in respect of which no IRB treatment is available for the underlying pool Line no. Exposures not benefiting from credit risk mitigation Securitisation exposure Resecuritisation exposure Exposure Risk weighted exposure1 Exposure Risk weighted exposure1 1 2 3 4 Retained exposures 206 Other exposures such as investments 207 Total (of items 206 and 207) 208

1. After the application of a scaling factor of 1.06. (All amounts to be rounded off to the nearest R'000) IRB approach Other unrated securitisation and resecuritisation exposures not subject to the rating-based approach, standard formula approach or internal assessment approach Line no. Exposures not benefiting from credit risk mitigation Securitisation exposure Resecuritisation exposure Exposure Risk weighted exposure1 Exposure Risk weighted exposure1 1 2 3 4 On-balance sheet unrated exposures 209 Off-balance sheet unrated exposures 210 of which: market disruption facilities 211 of which: servicer cash advance facilities 212 of which: eligible liquidity facilities 213 of which: liquidity facilities to ABCP programme2 214 of which: credit enhancement facilities to ABCP programme2 215 Other unrated exposures 216 of which: liquidity facilities to ABCP programme2 217
2. After the application of a scaling factor of 1.06.
3. Not eligible for the internal assessment approach.

This gazette is also available free online at www.gpwonline.co.za 192  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure E 14 | Page (All amounts to be rounded off to the nearest R'000) IRB approach Investors' interest i.r.o schemes with early amortisation features Line no. Credit exposure and risk weighted exposure Controlled amortisation Uncontrolled amortisation Total Drawn exposures1 Undrawn exposures1 Drawn exposures1 Undrawn exposures1 1 2 3 4 5 Total (of items 220 and 223) 218 of which: relates to resecuritisation exposures 219 Retail lines (total of items 221 and 222) 220 Committed 221 Uncommitted 222 Non-retail lines (total of items 224 and 225) 223 Committed 224 Uncommitted 225 Memorandum item: Risk weighted exposure2 226

1. After credit conversion factors.
2. After the application of a scaling factor of 1.06. IRB approach Non credit enhancing IOs and Pos Line no. Total 1 Exposure amount 227 Risk weighted exposure1 228 Hash total 229
3. Item 227 multiplied by 100% risk weight and a scaling factor of 1.06.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  193 Annexure F 1 | Page CONSOLIDATED RETURN BA 600 (Confidential and not available for inspection by the public) Quarterly Name of bank/ controlling company…………………………………….. Quarter ended………………………………….………....(yyyy-mm-dd) (All amounts to be rounded off to the nearest R'000) Summary of matters related to group capital adequacy Line no. Common equity tier 1 capital and reserve funds Tier 1 capital and reserve funds1 Tier 2 capital and reserve funds Total (col. 2 + 3) 1 2 3 4 Total risk adjusted exposure (item 34, column 15) 1 Equivalent risk weighted exposure: approved amount of surplus capital in insurance entities 2 Total group risk weighted exposure (total of items 1 and 2) 3 Minimum required capital adequacy ratio2 4 Bank specific add-on to minimum required capital adequacy ratio3 5 Total adjusted minimum required capital adequacy ratio (total of items 4 and 5) 6 Minimum required amount of capital and reserve funds (item 3 column 4 * item 4) 7 Additional specified required amount of capital and reserve funds (item 3 column 4 * item 5) 8 Total minimum required amount of capital and reserve funds (total of items 7 and 8) 9 Consolidated qualifying amount of capital and reserve funds4, 5, 6 10 Approved amount of surplus capital in regulated insurance entities 11 Approved adjustment to qualifying capital and reserve funds: increase/(decrease) 12 Adjusted consolidated qualifying capital and reserve funds (item 10 plus 11 plus/(minus) 12) 13 Group capital adequacy ratio (%) (item 13 divided by item 3, column 4) 14 Memorandum items: Calculated ratio or total Specified minimum 1 2 Tier 2 capital as % of Tier 1 capital (item 10 col 3/ item 10 col 2) 15 Non-significant and other group entities as % of total, based on net income after tax (item 30 col 4 as % of item 32 col 4) 16 ≤ 20% Non-significant and other group entities as % of total, based on total assets (item 30 col 5 as % of item 32 col 5) 17 ≤ 10% Common Equity Tier 1 capital held by minorities included in consolidated Common Equity Tier 1 capital7 18 Tier 1 capital held by minorities included in consolidated Additional Tier 1 capital7 19 Capital held by minorities included in consolidated Tier 2 capital7 20 Number of entities included in item 30 21

1. Means the total of common equity tier 1 capital and reserve funds and additional tier 1 capital and reserve funds.
2. Means the relevant minimum required capital and reserve funds ratio specified in regulation 38(9) of these Regulations, prior to any requirement specified in item 5 below.
3. Means the sum of any relevant countercyclical buffer requirement, any requirement for systemically important banks, any idiosyncratic add-on and any relevant conservation buffer requirement.
4. Item 10 column 1 shall be equal to item 32 column 21; and to item 23, column 1, of the relevant consolidated form BA 700.
5. Item 10 column 2 shall be equal to item 32 column 21 plus column 22; and item 23, column 2, of the relevant consolidated form BA 700.
6. Item 10 column 3 shall be equal to item 32 column 23; and to item 23, column 3 less column 2, of the relevant consolidated form BA 700.
7. Sum of items 18, 19 and 20 column 1 shall be equal to item 39 column 8.

This gazette is also available free online at www.gpwonline.co.za 194  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure F 2 | Page (All amounts to be rounded off to the nearest R'000) Group capital adequacy Entities included in banking group Line no. Regulatory approach1, 2 Interest held (%) Book value of invest ment Net income after tax based on FRS Total assets based on FRS Risk weighted exposure or equivalent Credit risk3 Counter￾party credit risk3 Operatio￾nal risk3 Market risk3 Equity risk3 Other3 Sub￾total (sum of col. 6 to 11) Intra￾group exposure Additional risk weighted exposure specified by the Registrar4, 5 Total (col. 12 - 13 + 14) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Registered banks 22 (Specify) Eliminations 23 Sub-total: registered banks (item 22 less item 23) 24 Bank controlling company 25 (Specify) Significant financial entities 26 (Specify) Significant commercial entities 27 (Specify) Significant insurance entities 28 (Specify) Securitisation entities 29 (Specify) Aggregate of non-significant and other group entities 30 Eliminations 31 Total (of items 24 to 30, less item 31) 6 32 Definition and other differences between these Regulations and FRS, and goodwill 33 Group total (item 32 plus 33) 34

1. Based on the following keys: 1 = 1988 Capital Accord; 2 = revised capital framework (Basel II); 3 = limited adoption of Basel II; 4 = Basel III; 9 = other.
2. Based on the following keys: E = deemed equivalent; NE = not equivalent; NR = not relevant.
3. In order to prevent any double counting of risk, when a particular risk exposure of a particular entity is already included in the risk weighted exposure amount of its relevant parent company following a consolidation of accounts, the bank/controlling company shall in respect of that particular entity report a "c" instead of the relevant risk weighted exposure amount.
4. Means the relevant risk weighted exposure amount, or equivalent amount, of any additional required amount of capital and reserve funds.
5. After the application of a scaling factor of 1.06 in the case of the IRB approach.
6. Item 32 columns 6 to 12 shall reconcile to item 6 columns 1 to 7 of the form BA 700.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  195 Annexure F 3 | Page (All amounts to be rounded off to the nearest R'000) Group capital adequacy Entities included in banking group Line no. Analysis of capital and reserve funds Calculated capital adequacy ratio of each relevant entity Minimum required capital adequacy ratio of each relevant entity Total shareholder equity based on FRS Other instruments issued Non qualifying capital and reserve funds1 Prescribed deductions against capital and reserve funds Qualifying capital and reserve funds Total (col. 16+17- 18-19) of which: common equity tier 1 capital and reserve funds of which: additional tier 1 capital and reserve funds of which: tier 2 capital and reserve funds, 16 17 18 19 20 21 22 23 24 25 Registered banks 22 (Specify) Eliminations 23 Sub-total: registered banks (item 22 less item 23) 24 Bank controlling company 25 (Specify) Significant financial entities 26 (Specify) Significant commercial entities 27 (Specify) Significant insurance entities 28 (Specify) Securitisation entities 29 (Specify) Aggregate of non-significant and other group entities 30 Eliminations 31 Total (of items 24 to 30, less item 31) 32 Definition and other differences between these Regulations and FRS 33 Group total (item 32 plus 33) 34

1. Shall include the amount of surplus capital attributable to third parties that is excluded from the consolidated capital of the group.

This gazette is also available free online at www.gpwonline.co.za 196  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure F 4 | Page (All amounts to be rounded off to the nearest R'000) Minority interest Entities included in banking group Line no. Analysis of minority interest Source of capital1 Qualifying capital and reserve funds net of deductions Paid in amount plus related reserves/retained earnings owned by third parties gross of all deductions Lower of the risk￾weighted assets of the subsidiary and the contribution to consolidated risk￾weighted exposure Minimum required capital adequacy ratio2 (%) Surplus capital of the subsidiary Amount held by third parties to be included in consolidated equity4 Total Amount attributable to third parties3 1 2 3 4 5 6 7 8 Registered banks 35 Specify Significant financial entities 36 Specify Securitisation entities 37 Specify Aggregate of non-significant and other group entities 38 Group total (of items 35 to 38) 39

1. Based on the following keys: "1" = common equity tier 1 capital; "2" = additional tier 1 capital, "3" = tier 2 capital.
2. Based on the relevant minimum required capital adequacy ratio specified in terms of these Regulations.
3. Refer to regulation 38(14).
4. Items 35 to 38, column 8, is equal to column 3 less column 7.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  197 Annexure F 5 | Page (All amounts to be rounded off to the nearest R'000) Intragroup exposure1 Exposure to: Line no. Current period exposure Prior period exposure Variance in exposure (col. 5 minus 7) Current exposure as % of qualifying capital and reserve funds1 Responses to questions in notes 2a to 2c On-balance sheet exposure Off￾balance sheet exposure Total (col. 3+4) Investment Other Total (col. 1+2) On-balance sheet exposure Total exposure 2a. At arms- length 2b. Board monitoring 2c. Risk mitigation 1 2 3 4 5 6 7 8 9 10 11 12 Registered banks 40 (Specify1) Bank controlling company 41 (Specify1) Significant financial entities 42 (Specify1) Significant non-financial entities 43 (Specify1) Significant insurance entities 44 (Specify1) Other group entities 45 (Specify1) Total (of items 40 to 45) 46 Notes: 1 Means exposure to an entity within the banking group resulting in the banking group being exposed to that entity to an aggregate amount exceeding 1% of group qualifying capital and reserve funds as reported in item 13, column 4. 2a. Are loans and advances to intra-group entities conducted on an arm’s-length basis? (Yes = 1; no = 2) When no, a separate schedule of all exposure to intra-group entities not at arm's length shall on request be submitted in writing. 2b. Does the board of directors of the relevant bank or controlling company effectively monitor extension of credit to intra-group entities? (Yes = 1; no = 2) 2c. Are appropriate steps taken to control or mitigate the risks relating to intra-group exposures? (Yes = 1; no = 2)

This gazette is also available free online at www.gpwonline.co.za 198  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure F 6 | Page (All amounts to be rounded off to the nearest R'000) Group concentration risk/ large exposure1 Exposure to: Line no. Asset class Original credit and counterparty exposure2 Total exposure as % of qualifying capital and reserve funds Additional required amount of capital and reserve funds On-balance￾sheet exposure Off-balance￾sheet exposure Exposure arising from repurchase and resale agreements Exposure arising from derivative instruments Total credit exposure (col. 2 to 5) 1 2 3 4 5 6 7 8 Private-sector non-bank: total 47 (Specify) Bank/ regulated securities firm: total 48 (Specify) Other: total 49 (Specify) Total (of items 47 to 49) 50 Less: amount already held in solo return 51 Net additional required amount relating to group large exposure (item 50 less item 51) 52 Total 1 Risk weighted equivalent amount 53

1. Means a large exposure to a person as envisaged in section 73 of the Act read with the relevant provisions of regulations 24(6) to 24(8).
2. Before the application of any credit conversion factor.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  199 Annexure F 7 | Page (All amounts to be rounded off to the nearest US$'000) Group currency risk Line no. US Dollar Euro Japanese Yen Swiss franc Pound Sterling Other Total 1 2 3 4 5 6 7 Aggregate effective net open foreign-currency position(s) of the reporting banks and their foreign branches and subsidiaries 54 Aggregate effective net open foreign-currency position(s) of all foreign branches1 and subsidiaries1 of the controlling company 55 Aggregate effective net open foreign-currency position(s) of the reporting controlling company and its foreign branches and subsidiaries 56 Limit specified by the Registrar 57 Maximum effective net open foreign-currency position(s), per each currency and in total, during quarter (maximum based on item 56) 58

1. Include all branches and subsidiaries of the reporting controlling company not already included in item 54.

This gazette is also available free online at www.gpwonline.co.za 200  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure F 8 | Page (All amounts to be rounded off to the nearest R'000) Group liquidity Entities included in banking group Line no. Liquidity Coverage Ratio1 (LCR) High quality liquid assets Cash flows LCR1 Total high quality liquid assets (col 2 to col 4) Level one high quality liquid assets Level two high quality liquid assets Other qualifying instruments or items Cash outflows Cash inflows Net Cash outflows (col 5 less col 6) 1 2 3 4 5 6 7 8 Registered banks 59 (Specify) Bank controlling company 60 (Specify) Significant financial entities 61 (Specify) Aggregate of non-significant financial entites 62 Group total (items 59 to 62) 63 Hash total 64

1. Refer to regulation 26(12).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  201 Annexure F 9 | Page CERTIFICATION BY GROUP CHIEF ACCOUNTING OFFICER AND GROUP CHIEF EXECUTIVE OFFICER We, the undersigned, hereby certify that- (i) all information submitted in and with this form is to the best of our knowledge and belief correct; (ii) this bank or controlling company, as the case may be, has from the thirtieth business day of the month following the quarter to which the preceding form BA 600 relates to date maintained, and will continue to maintain, for every day until the twenty-ninth business day of the month following the quarter to which this return relates, the prescribed minimum amount of capital and reserve funds, as prescribed in section 70A of the Act, and complies/will comply, as from the thirtieth business day of the month following the quarter to which this return relates, with the aforesaid requirements relating to the maintenance of the prescribed minimum amounts; (iii) this bank or controlling company, as the case may be, has not exceeded on any day during the reporting quarter the limits on its effective net open position(s) in foreign currency reported in item 57 of this return. (When the bank or controlling company has exceeded the prescribed limits, the declaration shall be qualified, and a statement showing the relevant excess(es), for every day on which an excess existed, shall accompany this return.) Signed at ................................................., this ...................................... day of .................................. (yyyy-mm). .................................................... ................................................... Group Chief Accounting Officer* Group Chief Executive Officer* *Please note: When the Group Chief Executive Officer or Group Chief Accounting Officer is not available to sign, the officer performing the relevant function shall sign in an acting capacity and not on behalf of the absent officer, and the normal office of the officer so acting shall be clearly indicated.

This gazette is also available free online at www.gpwonline.co.za 202  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure G 1 | Page FOREIGN OPERATIONS OF SOUTH AFRICAN BANKS BA 610 (Confidential and not available for inspection by the public) Quarterly Name of entity……………………………………..………… Currency:…………… Quarter ended: ……………………………..... (yyyy-mm-dd) Country:………..…… Host supervisor:…… Rules applied1 : ……… A. BALANCE SHEET (All amounts to be rounded off to the nearest '000) Assets Line no. Banking Trading Total2 1 2 3 Cash and balances with central bank 1 Short term negotiable securities (total of items 3 to 5) 2 Negotiable certificates of deposit 3 Treasury bills 4 Other 5 Loans and advances to customers (item 7 less item 18) 6 Gross loans and advances (total of items 8 to 17) 7 Home loans 8 Commercial Mortgages 9 Credit cards 10 Lease and instalment debtors 11 Overdrafts 12 Redeemable preference shares and other equivalent instruments 13 Trade other bills and bankers acceptances 14 Term loans 15 Loans granted/ deposits placed under resale agreements 16 Other loans to customers and clients 17 Less: credit impairments 18 Investment and trading securities (total of items 20 to 24, less item 25) 19 Equities - Listed 20 Equities - Unlisted 21 Commodities 22 Government and government - guaranteed securities 23 Other dated securities 24 Less: credit impairments 25 Derivative financial instruments 26 Pledged assets 27 Investment in subsidiary companies 28 Investments in associates and joint ventures 29 Non-current assets held for sale 30 Intangible assets 31 Investment property 32 Property and equipment 33 Current income tax receivables 34 Deferred income tax assets 35 Post-employment assets 36 Other assets 37 TOTAL ASSETS (total of items 1, 2, 6, 19 and 26 to 37) 38

1. Reserve Bank, or host supervisor when the rules of a foreign supervisor were applied.
2. Actual balance at month-end.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  203 Annexure G 2 | Page A. BALANCE SHEET (All amounts to be rounded off to the nearest '000) Liabilities Line no. Banking Trading Total1 1 2 3 Deposits, current accounts and other creditors (total of items 40 to 46) 39 Current accounts 40 Savings and deposits 41 Call deposits 42 Fixed and notice deposits 43 Negotiable certificates of deposits 44 Other deposits and loan accounts 45 Deposits received under repurchase agreements 46 Derivative financial instruments and other trading liabilities 47 Term debt instruments (total of item 49 plus 50) 48 Qualifying as capital 49 Other 50 Deferred revenue 51 Current income tax liabilities 52 Deferred income tax liabilities 53 Non-current liabilities held for sale 54 Retirement benefit obligations 55 Provisions 56 Other liabilities 57 TOTAL LIABILITIES (total of items 39, 47, 48 and 51 to 57) 58 Equity Line no. Banking Trading Total1 1 2 3 Total equity attributable to equity holders (total of items 60 to 62) 59 Share capital 60 Retained earnings 61 Other reserves 62 Preference shareholders and minority shareholders equity (total of items 64 and 65) 63 Minority interest 64 Preference shareholders 65 TOTAL EQUITY (total of items 59 and 63) 66 TOTAL EQUITY AND LIABILITIES (total of items 58 and 66) 67 Memorandum Items Line no. Banking Trading Total1 1 2 3 Analysis of counterparties (item 6 - Loans and advances to customers) 68 Loans and advances to non-bank customers 69 Loans and advances to banks 70 of which: Intra group 71 Interbank 72 Analysis of foreign currency (item 6 - Total foreign currency loans and advances included in item 6) 73 Analysis of counterparties (item 39 - Deposits, current accounts and other creditors) (total of item 75 to 78, and 81 to 84) 74 Sovereign, including central banks 75 Public sector entities 76 Local sector entities 77 Banks (total of items 79 and 80) 78 of which: Intra group 79 Interbank 80 Securities firms 81 Corporate customers 82 Retail customers 83 Other 84 Analysis of foreign currency (item 39) - Total foreign currency funding included in item 39 85

1. Actual balance at month-end.

This gazette is also available free online at www.gpwonline.co.za 204  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure G 3 | Page B. OFF BALANCE SHEET ACTIVITIES (All amounts to be rounded off to the nearest '000) Description of item Line no. Banking Trading Total1 1 2 3 Guarantees 86 Letters of credit 87 Customers' indebtedness for acceptances 88 Committed undrawn facilities (including unutilised draw-down facilities) 89 Underwriting exposures (including revolving underwriting exposures) 90 Credit-derivative instruments 91 Committed capital expenditure 92 Operating lease commitments 93 Other contingent liabilities 94 of which: uncommitted undrawn facilities (including conditionally revocable undrawn loan commitments) 95 TOTAL (of items 86 to 94) 96

1. Actual balance at month-end.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  205 Annexure G 4 | Page C. INCOME STATEMENT (All amounts to be rounded off to the nearest '000) Description of item Line no. Current quarter Current year to date Banking Trading Total1 Banking Trading Total1 1 2 3 4 5 6 Interest and similar income (total of items 98, 99 and 110, less item 111) 97 Short-term negotiable securities 98 Loans and advances to customers (total of items 100 to 109) 99 Homeloans 100 Commercial mortgages 101 Credit cards 102 Lease instalment debtors 103 Overdrafts 104 Redeemable preference shares and other equivalent instruments issued to provide credit 105 Trade, other bills and bankers acceptances 106 Term loans 107 Factoring accounts 108 Other 109 Government and other dated securities 110 Less: interest income on trading assets allocated to trading revenue 111 Interest expense and similar charges (total of items 113, 121 and 122, less item 123) 112 Deposits, current accounts and other (total of items 114 to 116 and 119 to 120) 113 Current accounts 114 Savings and deposits 115 Term and other deposits (total of items 117 and 118) 116 Fixed and notice deposits 117 Other 118 Negotiable certificates of deposits 119 Other deposits and loans 120 Other liabilities 121 Term debt instruments 122 Less: interest expense on trading liabilities allocated to trading revenue 123 Net interest income (item 97 less item 112) 124

1. Actual balance at month-end.

This gazette is also available free online at www.gpwonline.co.za 206  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure G 5 | Page C. INCOME STATEMENT (All amounts to be rounded off to the nearest '000) Description of item Line no. Current quarter Current year to date Banking Trading Total1 Banking Trading Total1 1 2 3 4 5 6 Net fee and commission income 125 Dividend income 126 Net trading income / (loss) (total of items 128 to 133) 127 Foreign exchange 128 Debt securities 129 Commodities 130 Derivative instruments 131 Equities 132 Other 133 Other gains less losses 134 Other operating income / (loss) 135 Non interest revenue (total of items 125 to 127, 134 and 135) 136 Gross operating income / (loss) (total of items 124 and 136) 137 Credit losses 138 Operating expenses (including indirect taxation) (total of items 140 to 148) 139 Staff 140 Computer processing 141 Communication and travel 142 Occupation and accommodation 143 Marketing 144 Fees and insurances 145 Office equipment and consumables 146 Auditors remuneration 147 Other 148 Operating profit/ (loss) before non-trading and capital items (total of item 137 less items 138 and 139) 149 Non-trading and capital items 150 Share of profit / (loss) of associates and joint ventures 151 Profit / (loss) before income tax (total of items 149 to 151) 152 Direct taxation 153 Profit / (loss) for the period/ year (item 152 less item 153) 154

1. Actual balance at month-end.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  207 Annexure G 6 | Page D1. CAPITAL ADEQUACY (All amounts to be rounded off to the nearest '000) Summary information in respect of minimum required capital and reserve funds Line no. Risk exposure Credit Counterparty credit risk Operational Market Equity Other Total 1 2 3 4 5 6 7 Risk weighted exposure Risk weighted exposure equivalent amount prior to concentration risk 155 Risk weighted exposure equivalent amount in respect of concentration risk 156 Risk weighted exposure amount in respect of threshold items 157 Aggregate risk weighted exposure equivalent amounts prior to specified add-ons or floors (total of item 155 to 157) 158 Additional risk weighted exposure equivalent amounts specified by the Registrar1 159 Aggregate risk weighted exposure equivalent amounts (total of items 158 and 159) 160 Aggregate risk weighted assets as reported in the most recently completed return submitted to the host supervisor 161 Minimum required capital and reserve funds Base minimum required capital and reserve funds per specified risk type, based on risk￾weighted exposure (item 160 multiplied with item 164, column 3) 162 Minimum required capital and reserve funds, per specified risk type, based on risk-weighted exposure (item 160 multiplied with item 170, column 3) 163

1. Relates to items such as capital floors, add-ons to risk weighted exposure, etc. D2. CAPITAL ADEQUACY (All amounts to be rounded off to the nearest '000) Summary information in respect of capital adequacy Line no. Percentages (Home) Percentages (Host)7 Common equity tier 1 capital and reserve funds Tier 1 capital and reserve funds Total Common equity tier 1 capital and reserve funds Tier 1 capital and reserve funds Total 1 2 3 4 5 6 Base minima1, 2 164 Add-on: idiosyncratic requirement specified by the Registrar3 165 Minimum required ratio, prior to buffers (total of items 164 and 165) 166 Add-on: systemically important bank (SIB)4 167 Add-on: countercyclical buffer5 168 Add-on: conservation buffer6 169 Total minimum required ratio (total of items 166 to 169) 170 Capital adequacy ratio of the reporting bank 171
2. Includes pillar 2A.
3. Refer to regulations 38(8)(e)(i), 38(8)(e)(ii) and 38(9).
4. Refer to regulation 38(8)(e)(iii).
5. Refer to regulation 38(8)(e)(vi).
6. Refer to regulation 38(8)(e)(v) and 38(8)(g).
7. Refer to regulation 38(8)(e)(iv) and 38(8)(f).
8. Ratios, based on the rules of the relevant foreign/host supervisor. Non-Basel III entities to report total capital only.

This gazette is also available free online at www.gpwonline.co.za 208  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure G 7 | Page D3. CAPITAL ADEQUACY (All amounts to be rounded off to the nearest '000) Minimum required capital and reserve funds Line no. ‘000 (Home) ‘000 (Host)3 Common equity tier 1 capital and reserve funds Tier 1 capital and reserve funds Total Common equity tier 1 capital and reserve funds Tier 1 capital and reserve funds Total 1 2 3 4 5 6 Minimum required capital and reserve funds prior to specified floors or add-ons1 172 Additional capital requirement specified by the home/host supervisor2 173 Minimum required capital and reserve funds, including specified floors or add￾ons (total of items 172 and 173) 174 Aggregate amount of qualifying capital and reserve funds 175 Excess / (shortfall) capital and reserve funds (item 175 minus item 174) 176

1. Home: item 160, column 7 multiplied by item 170, column 3. Host: item 161, column 7 multiplied by item 170, column 6.
2. To be specified by the Registrar in writing.
3. Amounts, based on the rules of the relevant foreign/host supervisor. Non-Basel III entities to report total capital only. D4. CAPITAL ADEQUACY (All amounts to be rounded off to the nearest '000) Qualifying capital and reserve funds Line no. Common equity tier 1 capital and reserve funds Additional tier 1 capital and reserve funds Tier 2 capital and reserve funds Total (sum of col 1 to 3) 1 2 3 4 Paid in capital and qualifying instruments 177 Retained earnings 178 Accumulated other comprehensive income (and other reserves)1 179 Regulatory adjustments 180 Aggregate amount of qualifying capital and reserve funds 181
4. General allowance for credit impairments and excess amount of provisions over expected losses to be included in column 3.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  209 Annexure G 8 | Page E. 1 CREDIT RISK (All amounts to be rounded off to the nearest '000) Standardised approach: Summary of credit exposure and risk weighted exposure Based on asset class Line no. Credit risk exposure1 Credit impairment related information Credit risk classification On￾balance sheet exposure Off￾balance sheet exposure Repurchase and Resale agreements Derivative instruments Total credit exposure (total of col. 1 to 4) Total credit exposure post CRM Risk weighted exposure Impaired advances Specific credit impairment Special mention Sub￾standard Doubtful Loss 1 2 3 4 5 6 7 8 9 10 11 12 13 Corporate exposure (total of items 183 and 184) 182 Corporate 183 SME corporate 184 Public sector entities 185 Local governments and municipalities 186 Sovereign (including central government and central bank) 187 Banks 188 Securities firms 189 Retail exposure (total of items 191 to 194) 190 Residential mortgages (including any home equity line of credit) 191 Retail revolving credit 192 Retail - other 193 SME retail 194 Other assets 195 Securitisation and resecuritisation exposure 196 Total (of items 182, 185 to 190, 195 and 196 ) 197

1. Including all relevant amounts reported in item 231.

This gazette is also available free online at www.gpwonline.co.za 210  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure G 9 | Page E. 2 CREDIT RISK (All amounts to be rounded off to the nearest '000) Standardised and/or IRB approach: Credit concentration risk: large exposure to a person1 Name of person Line no. Asset class2 Total credit exposure 3 : exposures exceeding 10% of qualifying capital and reserve funds per person Total credit exposure 3 : exposures exceeding 25% of qualifying capital and reserve funds per person Credit risk mitigation Risk weighted value4 of net exposure 1 2 3 4 5 Private-sector non bank: total 198 (Specify) 199 200 201 Bank/regulated securities firm: total 202 (Specify) 203 204 205 Other: total 206 Specify) 207 208 209 210 Total (of items 198, 202 and 206) 211

1. Refer to section 73 of the Act and regulations 24(6) to 24(8).
2. Based on the following specified keys: 1 = Corporate; 2 = SME corporate; 3 = Public sector entities; 4 = Local government and municipalities; 5 = Sovereign (including central governments and central bank); 6 = Banks; 7 = Securities firms; 8 = Retail; 9 = SME retail 10 = Securitisation or resecuritisation exposure
3. Before the application of any credit conversion factor, credit risk mitigation or volatility adjustment.
4. After the application of a scaling factor of 1.06 in the case of the IRB approach.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  211 Annexure G 10 | Page E.3 CREDIT RISK (All amounts to be rounded off to the nearest '000) IRB approach : Summary of credit exposure and risk weighted exposure Based on asset class Line no. Credit Risk Exposure1 Credit impairments On￾balance sheet exposure Off￾balance sheet exposure Repurchase and resale agreements Deriva￾tive instru￾ments Total credit extended2 (col. 1 to 4) Total credit exposure (EAD) of which: Defaulted EAD Average PD % Average LGD % Risk weighted exposure3 Expected loss Impaired advances Specific credit Impairments 1 2 3 4 5 6 7 8 9 10 11 12 13 Corporate exposure (total of items 213 to 216) 212 Corporate 213 Specialised lending 214 SME corporate 215 Purchased receivables - corporate 216 Public sector entities 217 Local governments and municipalities 218 Sovereign (including central government and central bank) 219 Banks 220 Securities firms 221 Retail exposure (total of items 223 to 227) 222 Residential mortgages (including any home equity line of credit) 223 Retail revolving credit 224 Retail - other 225 SME retail 226 Purchased receivables - retail 227 Other assets 228 Securitisation and resecuritisation exposure 229 Total (of items 212, 217 to 222, 228 and 229) 230

1. Including all relevant amounts reported in item 231.
2. Not on a EAD basis.
3. After the application of a scaling factor of 1.06.

This gazette is also available free online at www.gpwonline.co.za 212  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure G 11 | Page E.4 CREDIT RISK (All amounts to be rounded off to the nearest '000) Standardised / IRB approach: Counterparty credit risk1 Analysis of OTC derivative instruments and SFT2 Based on specified risk weights Line no. Aggregate total across all relevant approaches Adjusted exposure amount1 Risk weighted exposure OTC derivative instruments SFT2 Default risk3 CVA4 risk Central counterparty trade exposure Qualifying central counterparty default fund Non￾qualifying central counterparty default fund Total OTC derivative instruments SFT2 Standardised Advanced 1 2 3 4 5 6 7 8 9 10 Total 231

1. Refer to regulations 23(15) to 23(19) for the relevant directives related to the measurement of a bank’s exposure to counterparty credit risk.
2. Means Securities Financing Transactions. In accordance with the relevant requirements specified in regulation 23(15), a bank that did not obtain the approval of the Registrar to adopt the Internal Model Method, shall calculate its exposure to credit risk arising from securities financing transactions in accordance with the relevant requirements specified in regulations 23(8) and 23(9).
3. After the application of a scaling factor of 1.06 in the case of the IRB approach.
4. Means credit valuation adjustment. F1. LIQUIDITY RISK1 (All amounts to be rounded off to the nearest '000) Description of item Line no. Total Next day 2 days to 1 month More than 1 month to 2 months More than 2 months to 3 months More than 3 months Non contractual 1 2 3 4 5 6 7 Contractual exposure: Contractual maturity of assets 232 Contractual maturity of liabilities 233 On-balance sheet contractual mismatch (item 232 less item 233) 234 Cumulative on-balance sheet contractual mismatch 235 Contractual off-balance-sheet exposure 236 BaU exposure: BaU1 maturity of assets 237 BaU1 maturity of liabilities 238 On-balance sheet BaU mismatch (item 237 less item 238) 239 Cumulative on-balance sheet BaU mismatch 240 BaU off-balance-sheet exposure 241 Stressed exposure: Stressed1 maturity of assets 242 Stressed1 maturity of liabilities 243 On-balance sheet stress mismatch (item 242 less item 243) 244 Cumulative on-balance sheet stress mismatch 245 Stressed outflows arising from off-balance-sheet exposure 246 Total available stress funding 247 Funding received from 10 largest depositors 248
5. Refer to regulation 26 and the form BA300 for the relevant detailed directives.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  213 Annexure G 12 | Page F2. LIQUIDITY RISK (All amounts to be rounded off to the nearest '000) Liquidity coverage ratio1 (LCR) Line no. Home Host Total Weighted total Total Weighted total 1 2 3 4 Total qualifying high-quality liquid assets (total of items 250 to 252) 249 Level one high-quality liquid assets 250 Level two high-quality liquid assets 251 Other qualifying assets/facilities2 Please specify 252 Total outflows (total of items 254 to 257) 253 Retail deposits 254 Unsecured wholesale funding 255 Secured funding 256 Other expected outflows 257 Total inflows (total of items 259 to 263) 258 Maturing secured lending transactions 259 Net inflows from retail and small business 260 Net inflows from wholesale non-financial institutions 261 Net inflows from financial institutions and central banks 262 Other cash inflows 263 Total net cash outflows (item 253 minus min[item 258, 75% of item 253]) 264 Liquidity coverage ratio (item 249 divided by item 264, multiplied with 100) 265

1. Refer to regulation 26(12) for the relevant detailed directives.
2. Relates to Alternative Liquidity Approaches as outlined in paragraphs 55 to 67 of Basel III: The Liquidity Coverage Ratio and liquidity risk monitoring tools (January 2013). G. MARKET RISK (All amounts to be rounded off to the nearest '000) Description of item Line no. Standardised approach Internal models approach1 Total General risk Specific risk Options VaR sVaR Specific risk add-on Incremental risk charge1 (of col. 1 to 7) 1 2 3 4 5 6 7 8 Interest rate risk 266 Equity position risk 267 Foreign exchange risk 268 Commodities risk 269 Other 270 Total (of items 266 to 270) 271 Risk-weighted exposure equivalent amount (item 271 multiplied by 12.5) 2 272
3. Calculated in accordance with the relevant requirements specified in regulation 28(8) read with the relevant requirements specified in this regulation 37.
4. Based on the higher of the relevant home or host capital requirement.

This gazette is also available free online at www.gpwonline.co.za 214  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure G 13 | Page H. INTEREST-RATE RISK: BANKING BOOK (All amounts to be rounded off to the nearest '000) Static repricing gap Line no. Up to 1 month More than 1 month to 3 months More than 3 months to 6 months More than 6 months to 12 months More than 12 months to 3 years More than 3 years to 5 years More than 5 years to 10 years More than 10 years Non-rate sensitive items Total 1 2 3 4 5 6 7 8 9 10 Assets1 273 Liabilities1 and capital and reserve funds 274 Net static gap excluding derivative instruments (item 273 minus item 274) 275 Net static gap, including derivative instruments 276

1. Excluding derivative instruments. I. EQUITY RISK IN THE BANKING BOOK (All amounts to be rounded off to the nearest '000) Standardised approach for credit risk1 Line no. Exposure value Risk weighting Risk weighted exposure Capital requirement 1 2 3 4 Equities - listed and unlisted 277 100% Private equity and venture capital 278 150%
2. Including the simplified standardised approach for credit risk. (All amounts to be rounded off to the nearest '000) IRB approach for credit risk Market based approach Line no. Exposure value Risk weighting Risk weighted exposure1 Capital requirement 1 2 3 4 Simple risk weight method (total of items 280 and 281) 279 Equities - listed 280 300% Equities - unlisted 281 400% IRB approach for credit risk Exposure value Risk weighting floor Risk weighted exposure1 Capital requirement Internal models approach Without limit2 With limit3 1 2 3 4 5 Internal models approach (total of items 283 and 284) 282 Equities - listed 283 200% Equities - unlisted 284 300% Memorandum item: Diversified amount 285
3. After the application of a scaling factor of 1.06.
4. Means the relevant risk weighted exposure amount prior to the application of the specified risk weighting floor, if relevant.
5. Means the relevant risk weighted exposure amount after the application of the specified risk weighting floor, when relevant.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  215 Annexure G 14 | Page (All amounts to be rounded off to the nearest '000) IRB approach for credit risk PD/LGD approach Line no. Exposure value Average risk weighted exposure1 Capital requirement In respect of which the 1,5 scaling factor applies Total 1 2 3 4 Total (of items 287 and 288) 286 Total of performing categories 287 Total of default categories 288

1. After the application of a scaling factor of 1.06. J. 1 OPERATIONAL RISK (All amounts to be rounded off to the nearest '000) Summary information relating to required capital and reserve funds and risk weighted exposure Line no. Gross income Loans and advances1 Relevant risk exposure Percentage requirement Capital requirement Financial year -3 Financial year -2 Financial year -1 Year -3 Year -2 Year -1 1 2 3 4 5 6 7 8 9 Basic indicator approach 289 15% Standardised approach1: gross income derived from- (total of items 291 to 298) 290 Corporate finance 291 18% Trading and sales 292 18% Retail brokerage 293 12% Commercial banking 294 15% Retail banking 295 12% Payment and settlement 296 18% Agency services 297 15% Asset management 298 12% Alternative standardised approach1 (total of items 300 to 303) 299 Commercial banking1, 2 300 15% Retail banking1, 2 301 12% Commercial banking and retail banking1, 3 302 15% Business lines other than commercial banking and retail banking1, 4 303 18% Advanced measurement approach 304 Capital requirement in respect of operational risk (total of items 289, 290, 299 and 304) 305 Risk weighted exposure equivalent amount 306
2. A bank that obtained the approval of the Registrar to apply the alternative standardised approach shall complete items 300 to 303, instead of items 291 to 298. Refer to the relevant directives specified in regulation 33(8)(c).
3. Refer to regulation 33(8)(c)(ii)(A).
4. Refer to regulation 33(8)(c)(ii)(B).
5. Refer to regulation 33(8)(c)(ii)(C).

This gazette is also available free online at www.gpwonline.co.za 216  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure G 15 | Page J. 2 OPERATIONAL RISK (All amounts to be rounded off to the nearest '000) Reconciliation of gross income Line no. Financial year -3 Financial year -2 Financial year -1 1 2 3 Gross operating income (item 137) 307 Adjustments1, 2 (total of items 309 to 315) 308 Income derived from insurance 309 Operating expenses, including fees paid by the reporting bank to service providers in respect of outsourcing 310 Realised profits/losses on sale of securities held in the banking book 311 Impairment 312 Extraordinary or irregular items 313 Adjusted prior period errors 314 Other adjustments (please specify) 315 Gross income (item 307 minus item 308) 316 Hash total 317

1. To the extent that these items are included in item 307 above.
2. Report any relevant expense or other amount to be deducted from gross operating income as a negative amount.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  217 Annexure H 1 | Page CAPITAL ADEQUACY AND LEVERAGE BA700 (Confidential and not available for inspection by the public) Monthly* in the case of solo reporting Name of bank/ controlling company ………………………… Quarterly* in the case of consolidated reporting Month*/ quarter* ended….……………………..(yyyy-mm-dd) (All amounts to be rounded off to the nearest R'000) Line no. Risk exposure Summary information in respect of capital adequacy Credit Counterparty credit risk Operational Market Equity Other Total 1 2 3 4 5 6 7 Risk weighted exposure Risk weighted exposure equivalent amount prior to concentration risk 1 Risk weighted exposure equivalent amount in respect of concentration risk 2 Risk weighted exposure amount in respect of threshold items 3 Aggregate risk weighted exposure equivalent amounts prior to specified add￾ons or floors (total of item 1 to 3) 4 Additional risk weighted exposure equivalent amounts specified by the Registrar1 5 Aggregate risk weighted exposure equivalent amounts (total of items 4 and 5) 6 Minimum required capital and reserve funds Base minimum required capital and reserve funds per specified risk type, based on risk-weighted exposure (item 6 multiplied with item 11, column 3) 7 Minimum required capital and reserve funds per specified risk type, based on risk-weighted exposure (item 6 multiplied with item 17, column 3) 8 Percentages Rand amounts (R’000) Common equity tier 1 Tier 1 Total Common equity tier 1 Tier 1 Total Required capital adequacy ratios and amounts 1 2 3 4 5 6 Base minimum2 9 Add-on: systemic risk add-on (Pillar 2A) 10 South African base minima (item 9 plus item 10) 11 Add-on: idiosyncratic requirement specified by the Registrar3 12 Minimum required ratio, prior to buffers and other specified add-ons (item 11 plus item 12) 13 Add-on: systemically important bank/ controlling company4 (SIB) 14 Add-on: countercyclical buffer5 15 Add-on: conservation buffer6 16 Total minimum required ratio (total of items 13 to 16) 17 Capital adequacy ratio of the reporting bank/ controlling company 18

1. Relates to items such as capital floors, add-ons to risk-weighted exposure, etc.
2. Refer to regulations 38(8)(e)(i), 38(8)(e)(ii) and 38(9).
3. Refer to regulation 38(8)(e)(iii).
4. Refer to regulation 38(8)(e)(vi).
5. Refer to regulations 38(8)(e)(v) and 38(8)(g).
6. Refer to regulations 38(8)(e)(iv) and 38(8)(f).

This gazette is also available free online at www.gpwonline.co.za 218  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure H 2 | Page (All amounts to be rounded off to the nearest R'000) Summary information in respect of capital adequacy Line no. Common equity tier 1 Tier 1 Total 1 2 3 Minimum required capital and reserve funds Minimum required capital and reserve funds prior to specified floors or add-ons (item 17) 19 Additional capital requirement specified by the Registrar1 20 Minimum required capital and reserve funds including specified floors or add-ons1 (total of items 19 and 20) 21 Minimum required amount of capital and reserve funds in accordance with the relevant requirements specified in section 70(2)(a)(i), 70(2A)(a)(i) or 70(2B)(a)(i) of the Act2 22 Aggregate amount of qualifying capital and reserve funds 23 Excess/ (shortfall) capital and reserve funds prior to the buffer requirements and other specified minima (item 23 less items 13 and 20) 24 Excess/ (shortfall) capital and reserve funds (item 23 less the higher of item 21 or 22) 25

1. As specified in writing by the Registrar.
2. That is, R250 million or such actual minimum required amount of capital and reserve funds as may be specified from time to time in terms of the provisions of section 70(2)(a)(i), 70(2A)(a)(i) or 70(2B)(a)(i) of the Act. Summary information in respect of leverage Line no. Current reporting month Specified minimum leverage ratio 1 1 2 Leverage ratio (item 77, column 1, divided by item 236, column 1) 26 4%
3. Refer to regulation 38(15). (All amounts to be rounded off to the nearest R'000) Common Equity Tier 1 capital and reserve funds Line no. Balance at the end of the reporting period Balance at the end of the previous reporting period Movement during the reporting period (col 1 minus col 2) Balance at the end of the reporting period in 20225 1 2 3 4 Common equity tier 1 capital and reserve funds attributable to common shareholders (total of items 28 to 31) 27 Paid in capital1 28 Retained earnings (zero or positive) 29 Less: unappropriated profits2 (zero or positive) 30 Accumulated other comprehensive income/reserves3 31 of which: Unrealised gains and losses on available for sale items 32 Gains and losses on derivatives held as cash flow hedges 33 Gains and losses resulting from converting foreign currency subsidiaries to the parent currency 34 Actuarial reserve 35 Unrealised gains and losses from a foreign currency hedge of a net investment in a foreign operation 36 Property revaluation reserve 37 Share-based payment reserve 38 Other reserves (please specify) 39 Minority interest included in common equity tier 1 capital and reserve funds4 40 Total common equity tier 1 capital and unimpaired reserve funds prior to regulatory adjustments (item 27 plus item 40) 41
4. Refer to regulation 38(11).
5. Refer to regulation 38(10).
6. The full amount prior to the application of any relevant filter or deduction.
7. Sum of relevant amounts reflected on the form BA 600 related to subsidiaries that issued capital held by third parties.
8. Means the relevant amount after the termination or conclusion of all the relevant transition periods and phase-out periods provided for in the Basel III framework, which may be up to the year 2022.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  219 Annexure H 3 | Page (All amounts to be rounded off to the nearest R'000) Common equity tier 1 capital and reserve funds Line no. Balance at the end of the reporting period Balance at the end of the previous reporting period Movement during the reporting period (col 1 minus col 2) Balance at the end of the reporting period in 20224 1 2 3 4 Total of specified adjustments to and deductions from common equity tier 1 capital and reserve funds2 (total of items 43 to 53) 42 Goodwill, net of related deferred tax liability 43 Intangible assets, other than goodwill, net of related deferred tax liability 44 Deferred tax assets, excluding temporary differences, net of related deferred tax liabilities 45 Investments in own shares, excluding amounts already derecognised in terms of Financial Reporting Standards 46 Reciprocal cross holdings in common equity 47 Shortfall of eligible provisions compared to expected loss1 48 Cash flow hedge reserve 49 Cumulative gains and losses due to changes in own credit risk on fair valued liabilities 50 Defined benefit pension fund assets 51 Securitisation gain on sale (expected future margin income) 52 Other regulatory adjustments (please specify) 53 Common equity tier 1 capital and reserve funds after specified adjustments and deductions (item 41 less item 42) 54 Investments in the capital of financial entities where the bank does not own more than 10% of the issued common share capital (amount above the 10% threshold) 55 Common equity tier 1 capital and reserve funds after specified adjustments and deductions (item 54 less item 55) 56 Investments in the common stock of financial entities (amount above 10% threshold) 57 Mortgage servicing rights (amount above 10% threshold) 58 Deferred tax assets arising from temporary differences (amount above 10% threshold) 59 Common equity tier 1 capital and reserve funds after specified adjustments and deductions (item 56 less items 57 to 59) 60 Regulatory adjustments to be applied to common equity tier 1 capital and reserve funds due to insufficient additional tier 1 capital and reserve funds to cover specified deductions 61 Common equity tier 1 capital and reserve funds after specified adjustments and deductions (item 60 less item 61) 62 Amount exceeding the 15% threshold3 63 Qualifying common equity tier 1 capital and reserve funds (item 62 less item 63) 64

1. Relates to a bank that adopted the IRB approach for the measurement of the bank's exposure to credit risk.
2. Refer to regulation 38(5)(a)(i).
3. Refer to regulation 38(5)(b).
4. Means the relevant amount after the termination or conclusion of all the relevant transition periods and phase-out periods provided for in the Basel III framework, which may be up to the year 2022.

This gazette is also available free online at www.gpwonline.co.za 220  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure H 4 | Page (All amounts to be rounded off to the nearest R'000) Additional tier 1 capital and reserve funds and tier 1 capital and reserve funds Line no. Balance at the end of the reporting period Balance at the end of the previous reporting period Movement during the reporting period (col 1 minus col 2) Balance at the end of the reporting period in 20224 1 2 3 4 Additional tier 1 capital and unimpaired reserve funds prior to adjustments and deductions (total of items 66, 70 and 72) 65 Qualifying additional tier 1 capital instruments1 66 reported as: classified as equity in terms of Financial Reporting Standards 67 classified as liabilities in terms of Financial Reporting Standards 68 gross value of directly issued capital instruments subject to phase out from additional tier 1 capital 69 Instruments included in additional tier 1 capital issued by subsidiaries to third parties2 70 reported as: gross value of instruments issued by subsidiaries subject to phase out 71 Additional tier 1 unimpaired reserve funds 72 Total of specified adjustments to and deductions from additional tier 1 capital and reserve funds 73 of which: specified adjustments to and deductions from additional tier 1 capital and reserve funds3 74 specified adjustments to and deductions from tier 2 capital and reserve funds that are deducted from additional tier 1 capital and reserve funds due to insufficient tier 2 capital and reserve funds to allow the relevant adjustment or deduction 75 Qualifying additional tier 1 capital and reserve funds (higher of zero or item 65 less item 73) 76 Total qualifying tier 1 capital and reserve funds (item 64 plus item 76) 77

1. Refer to regulation 38(11)(b).
2. Sum of amounts reflected on the form BA 600 related to subsidiaries that issued relevant instruments to third parties.
3. Refer to regulation 38(5)(a)(ii).
4. Means the relevant amount after the termination or conclusion of all the relevant transition periods and phase-out periods provided for in the Basel III framework, which may be up to the year 2022.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  221 Annexure H 5 | Page (All amounts to be rounded off to the nearest R'000) Tier 2 capital and reserve funds and total capital and reserve funds Line no. Balance at the end of the reporting period Balance at the end of the previous reporting period Movement during the reporting period (col 1 minus col 2) Balance at the end of the reporting period in 20226 1 2 3 4 Tier 2 capital and unimpaired reserve funds prior to adjustments and deductions (total of items 79, 81 and 83) 78 Qualifying tier 2 capital instruments1 79 reported as: gross value of directly issued instruments subject to phase out from tier 2 capital 80 Instruments included in tier 2 capital issued by subsidiaries to third parties2 81 reported as: gross value of instruments issued by subsidiaries subject to phase out 82 Tier 2 unimpaired reserve funds 83 of which: general allowance for credit impairment: standardised approach3 84 excess amount in respect of eligible provisions: IRB approach4 85 Total of specified adjustments to and deductions from tier 2 capital and reserve funds5 86 Qualifying tier 2 capital and reserve funds (higher of zero or item 78 less item 86) 87 Total qualifying capital and reserve funds (item 77 plus item 87) 88 of which: allocated to support market risk 89

1. Refer to regulation 38(12).
2. Sum of amounts reflected on the form BA 600 related to subsidiaries that issued relevant instruments to third parties.
3. The portion of general allowance for credit impairment which relates to exposures subject to the standardised approach for credit risk may be included in tier 2 unimpaired reserve funds up to a maximum amount of 1,25 per cent of item 47, column 12, of the form BA 200. Refer to regulation 23(22)(c).
4. The surplus amount of eligible provisions calculated in accordance with the provisions of regulation 23(22)(d) in respect of exposures subject to the IRB approach may be included in tier 2 unimpaired reserve funds up to a maximum amount of 0,6 per cent of item 156, column 10, of the form BA 200.
5. Refer to regulation 38(5)(a)(iii).
6. Means the relevant amount after the termination or conclusion of all the relevant transition periods and phase-out periods provided for in the Basel III framework, which may be up to the year 2022. (All amounts to be rounded off to the nearest R'000) Memorandum items: Reconciliation in respect of unappropriated profits Line no. Current reporting period Previous reporting period 1 2 Balance in respect of unappropriated profits 90 Movements during the period in respect of: Current profits/ (loss) after tax 91 Payment of dividends 92 Transfers from appropriated profits 93 Transfers to appropriated profits 94 Transfers (to) / from reserves not qualifying as common equity tier 1 capital and reserve funds 95 Balance in respect of unappropriated profits (total of items 90, 91 and 93, less items 92 and 94, plus 95 when credit/ minus 95 when debit) 96

This gazette is also available free online at www.gpwonline.co.za 222  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure H 6 | Page Capital adequacy ratio: percentages Memorandum item: Capital adequacy Line no. Common equity tier 1 Tier 1 Total 1 2 3 Capital adequacy ratio, including unappropriated profits 97 Capital adequacy ratio, including unappropriated profits, after the application of all relevant capital transitional arrangements 98 (All amounts to be rounded off to the nearest R'000) Information related to specified regulatory adjustments and deductions Line no. Current reporting period 1 Goodwill: Total gross value of goodwill 99 Associated deferred tax liability which would be extinguished if the goodwill becomes impaired or derecognised in terms of relevant Financial Reporting Standards 100 Goodwill net of related tax liability (amount to be deducted from common equity tier 1 capital and reserve funds) (item 99 less item 100) 101 Intangible assets other than goodwill and mortgage servicing rights: Total gross value of all relevant intangible assets 102 Associated deferred tax liability which would be extinguished if the relevant intangible assets becomes impaired or derecognised in terms of relevant Financial Reporting Standards 103 Relevant intangible assets net of related tax liability (amount to be deducted from common equity tier 1 capital and reserve funds) (item 102 less item 103) 104 Deferred tax assets which do not rely on the future profitability of the bank to be realised Total gross amount 105 Total net amount 106 Deferred tax assets which do rely on the future profitability of the bank to be realised Total gross amount 107 Total net amount 108 of which: amounts arising from carry forwards of unused tax losses, unused tax credits and all other relevant amounts, net of the pro rata share of any deferred tax liabilities 109 amounts arising from temporary differences, net of the pro rata share of any deferred tax liabilities 110 Deferred tax asset amount to be deducted in full from common equity tier 1 capital and reserve funds 111 Deferred tax asset amount subject to the threshold deduction treatment 112 Investments in own shares and instruments qualifying as capital Total amount to be deducted from common equity tier 1 capital and reserve funds (total of items 114 to 116) 113 Direct investments in own shares, net of any relevant short positions that involve no counterparty risk 114 Indirect investments in own shares, such as holding of relevant index securities, net of any relevant short positions 115 Total potential purchase cost of own shares which the group could be contractually obliged to purchase 116 Total amount to be deducted from additional tier 1 capital and reserve funds (total of items 118 to 120) 117 Direct investments in own additional tier 1 capital instruments, net of any relevant short positions that involve no counterparty risk 118 Indirect investments in own additional tier 1 capital instruments, such as holding of relevant index securities, net of any relevant short positions 119 Total potential purchase cost of own additional tier 1 capital which the group could be contractually obliged to purchase 120

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  223 Annexure H 7 | Page (All amounts to be rounded off to the nearest R'000) Information related to specified regulatory adjustments and deductions Line no. Current reporting period 1 Total amount to be deducted from tier 2 capital and reserve funds (total of items 122 to 124) 121 Direct investments in own tier 2 capital instruments, net of any relevant short positions that involve no counterparty risk 122 Indirect investments in own tier 2 capital instruments, such as holding of relevant index securities, net of any relevant short positions 123 Total potential purchase cost of own tier 2 capital which the group could be contractually obliged to purchase 124 Reciprocal cross holdings in respect of: Common equity tier 1 capital instruments, that is, amount to be deducted from common equity tier 1 capital 125 Additional tier 1 capital instruments, that is, amount to be deducted from additional tier 1 capital 126 Tier 2 capital instruments, that is, amount to be deducted from tier 2 capital 127 Provisions and expected loss IRB approach Gross amount of eligible provisions 128 Total eligible expected loss 129 Shortfall of eligible provisions to expected losses to be deducted from common equity tier 1 capital and reserve funds (item 129 less item 128) 130 Cash flow hedge reserve Total positive or negative value of the cash flow hedge reserve as stated on the balance sheet 131 of which: positive or negative amount that relates to the hedging of projected cash flows that are not recognised on the balance sheet (if gain report as positive; if loss report as negative) 132 positive or negative amount that relates to the hedging of projected cash flows on assets that are recognised on the balance sheet but are not fair valued on the balance sheet, such as loans and receivable (if gain report as positive; if loss report as negative) 133 positive or negative amount that relates to the hedging of projected cash flows on liabilities that are recognised on the balance sheet but are not fair valued on the balance sheet (if gain report as positive; if loss report as negative) 134 other items, including those related to projected cash flows on assets and liabilities which are recognised on the balance sheet and are fair valued (if gain report as positive; if loss report as negative) 135 Amount to be deducted from (or added to if negative) common equity tier 1 capital and reserve funds (total of items 132 to 134) 136 Cumulative gains and losses due to changes in own credit risk on fair valued liabilities Total cumulative net gains and (losses) in equity due to changes in the fair value of liabilities that are due to a change in the bank's own credit risk. Amount to be deducted from (or added to if negative) common equity tier 1 capital and reserve funds (if gain report as positive; if loss report as negative) 137 of which: total cumulative net gains and (losses) in equity due to changes in the fair value of derivatives that are due to a change in the bank's own credit risk. Amount to be deducted from (or added to if negative) common equity tier 1 capital and reserve funds (if gain report as positive; if loss report as negative) 138 Total derivative debit valuation adjustments 139 Defined benefit pension fund assets For every separate defined benefit pension scheme which gives rise to a net asset on the balance sheet, the total of such net assets less any associated deferred tax liability that would be extinguished if the asset should be impaired 140 Amount by which the above deduction from capital and reserve funds can be reduced by demonstrating unrestricted and unfettered access to assets in the relevant funds 141 Amount to be included in risk-weighted assets in respect of the amounts used above to offset the deduction of pension fund assets 142 Total amount to be deducted from common equity tier 1 capital and reserve funds 143

This gazette is also available free online at www.gpwonline.co.za 224  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure H 8 | Page (All amounts to be rounded off to the nearest R'000) Information related to specified regulatory adjustments and deductions Line no. Current reporting period 1 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation and where the bank does not own more than 10% of the issued common share capital Gross holdings of common stock 144 Permitted offsetting short positions in relation to the specific gross holdings included above 145 Holdings of common stock net of short positions 146 Gross holdings of additional tier 1 capital 147 Permitted offsetting short positions in relation to the specific gross holdings included above 148 Holdings of additional tier 1 capital net of short positions 149 Gross holdings of tier 2 capital 150 Permitted offsetting short positions in relation to the specific gross holdings included above 151 Holdings of tier 2 capital net of short positions 152 Sum of all net holdings where the bank does not own more than 10% of the issued share capital (total of items 146, 149 and 152) 153 Common equity tier 1 capital after all regulatory adjustments that do not depend on a threshold 154 Amount by which the sum of all holdings exceeds 10% of the common equity tier 1 capital and reserve funds, after all deductions that do not depend on a threshold, that is, the amount to be deducted from capital and reserve funds 155 Allocation of the deduction to￾common equity tier 1 capital and reserve funds 156 additional tier 1 capital and reserve funds 157 tier 2 capital and reserve funds 158 Amounts not deducted but subject to relevant risk weighting (amounts below allocated on a pro rata basis) Holdings of￾common stock net of short positions (item 146 less item 156) 159 additional tier 1 capital net of short positions (item 149 less item 157) 160 tier 2 capital net of short positions (item 152 less item 158) 161 Total risk weighted assets of amounts not deducted set out in items 159 to 161) of which: amounts that relate to holdings of￾common stock net of short positions, that is, risk weighted assets of exposures in line item 159) 162 additional tier 1 capital net of short positions, that is, risk weighted assets of exposures in line item 160) 163 tier 2 capital net of short positions, that is, risk weighted assets of exposures in line item 161) 164 Significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation and where the bank owns more than 10% of the issued common share capital or where the entity is an affiliate Gross holdings of common stock 165 Permitted offsetting short positions in relation to the specific gross holdings included above 166 Holdings of common stock net of short positions 167 Gross holdings of additional tier 1 capital 168 Permitted offsetting short positions in relation to the specific gross holdings included above 169 Holdings of additional tier 1 capital net of short positions 170 Gross holdings of tier 2 capital 171 Permitted offsetting short positions in relation to the specific gross holdings included above 172 Holdings of tier 2 capital net of short positions 173 Common equity tier 1 after all regulatory adjustments except significant investments in financials, mortgage servicing rights and deferred tax asset temporary difference 174 Amount to be deducted from common equity tier 1 capital and reserve funds as a result of application of 10% cap 175 Amount to be deducted from tier 1 capital and reserve funds 176 Amount to be deducted from tier 2 capital and reserve funds 177

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  225 Annexure H 9 | Page (All amounts to be rounded off to the nearest R'000) Information related to specified regulatory adjustments and deductions Line no. Current reporting period 1 Mortgage servicing rights Total amount of mortgage servicing rights classified as intangible assets 178 Associated deferred tax liability which would be extinguished if the intangible asset becomes impaired or derecognised in terms of relevant Financial Reporting Standards 179 Mortgage servicing rights net of related tax liability (item 178 less item 179) 180 Common equity tier 1 capital and reserve funds after all regulatory adjustments except significant investments in financials, mortgage servicing rights and deferred tax asset temporary difference 181 Amount to be deducted from common equity tier 1 capital and reserve funds as a result of application of 10% cap 182 Deferred tax assets due to temporary differences Net amount of deferred tax assets due to temporary differences 183 Common equity tier 1 capital and reserve funds after all regulatory adjustments except significant investments in financials and deferred tax asset temporary differences 184 Amount to be deducted from common equity tier 1 capital and reserve funds as a result of application of 10% cap 185 Aggregate amount of items subject to the 15% limit in respect of significant investments in financial institutions, mortgage servicing rights and deferred tax assets that arise from temporary differences Significant investments in the common equity of financial entities not deducted as part of the 10% cap 186 Mortgage servicing rights not deducted as part of the 10% cap 187 Deferred tax assets due to temporary differences not deducted as part of the 10% cap 188 Sum of significant investments in financials, mortgage servicing rights and deferred tax asset temporary differences not deducted as a result of the 10% cap 189 Deduction from common equity tier 1 capital and reserve funds in respect of amounts above the 15% cap 190 Amounts not deducted but risk weighted at 250% Significant investments in the common equity of financial entities 191 Mortgage servicing rights 192 Deferred tax assets due to temporary differences 193 Total (of items 191 to 193) 194 Items subject to risk weight of 1250% Significant investments in commercial entities 195 (All amounts to be rounded off to the nearest R'000) Information related to specified regulatory adjustments and deductions Line no. Common equity tier 1 Additional tier 1 Tier 2 1 2 3 Other deductions Capital investment or requirement in respect of foreign branches 196 Accumulated losses 197 Instruments in respect of which no value was received 198 Financial assistance provided to persons acquiring qualifying instruments 199 Qualifying instruments held in banks or other regulated institutions1 200 Acknowledgement of debt issued to fund qualifying instruments 201 Surplus capital attributable to minorities/ third parties 202 Adjustments/ deductions for prudent valuation2 203 Other regulatory adjustments3 (please specify) 204 Total (of items 196 to 204) 205

1. Operation in the Republic, unconsolidated submission only.
2. Relates to adjustments or deductions envisaged in regulation 39(13)(c) of the Regulations read with paragraphs 718(cviii) to 718(cxii) of the Basel II framework, as amended.
3. To the extent not already deducted elsewhere.

This gazette is also available free online at www.gpwonline.co.za 226  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure H 10 | Page (All amounts to be rounded off to the nearest R'000) Information related to phase out of capital instruments Line no. Additional tier 1 instruments issued by parent Tier 2 instruments issued by the parent Additional tier 1 instruments issued by subsidiaries Tier 2 instruments issued by subsidiaries 1 2 3 4 Gross value of instruments subject to phase out 206 Haircuts1 207 Total value after haircuts 208 Base amount of instruments, after applying the specified limit that is in place during the current year 209 Value of instruments included in qualifying capital, in the current period, before the deduction of any surplus capital attributable to minority interest (lower of items 208 and 209) 210 Surplus capital attributable to minority interest (deducted during the current period) 211 Value of instruments included in qualifying capital in the current period 212

1. Refer to regulation 38(12)(a)(iv)(C) of these Regulations. (All amounts to be rounded off to the nearest R'000) Information related to capital instruments held by third parties Line no. Common equity tier 1 instruments issued by subsidiaries Additional tier 1 instruments issued by subsidiaries Tier 2 instruments issued by subsidiaries 1 2 3 Surplus capital relating to instruments subject to transitional arrangements 213 Surplus capital relating to instruments not subject to transitional arrangements 214 Total surplus capital attributable to minorities/ third parties 215 (All amounts to be rounded off to the nearest R'000) Information related to capital distribution and income for the rolling six-month period ending at the reporting date Line no. For the six months ending at the current reporting date 1 Income Profit after tax 216 Profit after tax prior to the relevant distributions specified below 217 Distributions for the rolling six-month period ending at the reporting date (total of items 219 to 225) 218 Common share dividends 219 Other coupon/dividend payments on additional tier 1 instruments 220 Common stock share buybacks 221 Other tier 1 buyback or repayment (gross) 222 Discretionary staff compensation/bonuses 223 Tier 2 buyback or repayment (gross) 224 Other (please specify) 225 Specified distributions as percentage of income before distributions 226

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  227 Annexure H 11 | Page (All amounts to be rounded off to the nearest R'000) Capital conservation1 Line no. Common equity tier 1 Tier 1 Total capital 1 2 3 Minimum required capital adequacy ratio (before the conservation buffer requirement, the countercyclical buffer requirement and the SIB buffer requirement) 227 1 st Quartile (100% conservation) 228 2 nd Quartile (80% conservation) 229 3 rd Quartile (60% conservation) 230 4 th Quartile (40% conservation) 231 Actual capital adequacy ratio 232 Percentage capital conservation to be applied in terms of the relevant requirements specified in regulations 38(8)(f) and (g) 233 Total 1 Maximum percentage distribution2 234 Adherence to capital conservation requirement3 235

1. Refer to regulation 38(8)(f).
2. Based on the inverse of the maximum percentage reported in item 233, columns 1 to 3.
3. Report “y” if item 234 exceeds item 226, or “n” if item 234 does not exceed item 226. (All amounts to be rounded off to the nearest R'000) Leverage Line no. Current reporting period 1 Total exposure for the calculation of the leverage ratio (total of items 237 and 238) 236 Total exposure (total of items 239, 247, 254, 257 and 265) 237 Other regulatory adjustments 238 On-balance sheet items, other than derivative exposures and securities financing transactions1 239 Total assets 240 Adjustment for investments in banking, financial, insurance or commercial entities that are consolidated for accounting purposes but outside the scope of regulatory consolidation 241 Less: Specific provisions and valuation adjustments 242 Less: Securities financing transactions 243 Less: Derivatives 244 Less: Deductions from the exposure measure (excluding any shortfall of eligible provisions to expected loss) 245 Less: Shortfall of eligible provisions relative to expected loss 246 Derivative exposures 2 247 Replacement costs associated with all derivatives transactions 248 Less: cash variation margin received 249 Potential future exposure associated with all derivative transactions 250 Gross-up for derivatives collateral provided where deducted from the balance sheet assets 251 Less: cash variation margin provided in derivatives transactions 252 Less: derecognised trade exposures to QCCPs from client-cleared derivative transactions 253 Offsetting3 254 Credit derivatives (protection sold) (reduced notional amount) 255 Less: credit derivatives (protection bought) (same reference name with equal to or greater remaining maturity) 256
4. Calculated in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(A) of these Regulations.
5. Calculated in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(B) of these Regulations.
6. Calculated in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(B) of these Regulations.

This gazette is also available free online at www.gpwonline.co.za 228  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure H 12 | Page (All amounts to be rounded off to the nearest R'000) Leverage Line no. Current reporting period 1 Securities financing transactions (SFT) exposures1 257 Gross SFTs recognised for accounting purposes (that is, no accounting netting) 258 Less: securities received under a SFT recognised as an asset on balance sheet 259 Less: cash payables and receivables in a SFT with the same counterparty that comply with the relevant criteria and requirements specified in regulation 38(15)(e)(iv)(C)(iv) of these Regulations 260 Counterparty credit risk based on the current exposure method (without any PFE) calculated in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(C)(v) of these Regulations 261 Adjustments for SFT sales accounting transactions (counterparty credit risk exposure) 262 Adjustments for SFT sales accounting transactions (adjusted gross SFT assets) 263 SFT transactions eligible for exceptional treatment (acting as agent) 264 Off-balance sheet items2 265 Unconditionally cancellable commitments (10% CCF) 266 Off-balance sheet items (20% CCF) 267 Off-balance sheet items (50% CCF) 268 Off-balance sheet items (100% CCF) 269 Leverage: Memorandum items Current reporting period 1 Surplus tier 1 capital and reserve funds based on leverage constraint 270 Surplus tier 1 capital and reserve funds, including unappropriated profits, based on leverage constraint 271 Hash total 272

1. Calculated in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(C) of these Regulations.
2. Calculated in accordance with the relevant requirements specified in regulation 38(15)(e)(iv)(D) of these Regulations.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  229 Annexure I 1 | Page INSTITUTIONAL AND MATURITY BREAKDOWN OF LIABILITIES AND ASSETS BA 900 Name of bank ……………………………… Monthly Month ended ……………..... (yyyy-mm-dd) (All amounts to be rounded off to the nearest R'000) LIABILITIES AT MONTH-END Line no. DEPOSITS Chequej Savings Other demand Other short-term Medium￾term Long- term TOTAL NCDs/PNs i (included in col. 7) Up to 1 day More than 1 day to 1 month More than 1 month to 6 months More than 6 months Table 1 a 1 2 3 4 5 6 7 8 DEPOSITS (total of items 2 and 32) 1 001,037,038,053,060 DEPOSITS DENOMINATED IN RAND (total of items 3, 6, 12, 13 and 29) 2 002,053,037,038,060 SA banksb (total of items 4 and 5) 3 003,006,037,038,060* NCDs/PNsi 4 004,007,060* Other deposits 5 005,008,037,038 Central and provincial government sector depositsc (total of items 7, 10 and 11) 6 009 min 012,054 Central government of the Republic (total of items 8 and 9) 7 010 Tax and loan account 8 010* Other 9 010* Provincial governments 10 011 Social security funds 11 013 Other monetary institutionsh 12 055 Other domestic parties (total of items 14 to 20, 25, 26, 27 and 28) 13 014,012 Local government 14 015 Public financial corporate sectord (such as IDC, DBSA) 15 016 Public Investment Corporation (PIC) 16 012 Public non-financial corporate sector (such as Transnet, Eskom and Telkom) 17 017 Insurersf 18 018 Pension funds 19 019 Other private financial corporate sectore (total of items 21 to 24) 20 020 Money-market unit trusts 21 020* Other unit trusts 22 020* Fund managers 23 020* Otherg 24 020* Private non-financial corporate sector 25 021 Unincorporated business enterprises 26 022 Households 27 023 Non-profit organisations serving households and other 28 024 a) For official use only. * Indicates where relevant. b) Including interbank and intragroup funding. c) Excluding local governments. d) Excluding SA Reserve Bank, CPD, Land Bank, Postbank, PIC, public sector insurers and public sector pension funds. e) Excluding banks, private sector insurers and private sector pension funds. f) Excluding medical schemes. g) Including medical schemes. h) Including SA Reserve Bank, CPD, Land Bank and Postbank. i) Including all other similar acknowledgements of debt. j) Including cash managed and transmission deposits.

This gazette is also available free online at www.gpwonline.co.za 230  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure I 2 | Page (All amounts to be rounded off to the nearest R'000) LIABILITIES AT MONTH-END Line no. DEPOSITS Chequef Savings Other demand Other short-term Medium￾term Long- term TOTAL NCDs/PNse (included in col. 7) Up to 1 day More than 1 day to 1 month More than 1 month to 6 months More than 6 months Table 2 a 1 2 3 4 5 6 7 8 Foreign sector (total of items 30 and 31) 29 025,057 Banks - including foreign group funding 30 026,057 Other non-residents 31 027 DEPOSITS DENOMINATED IN FOREIGN CURRENCY (total of items 33 to 38) 32 028 SA banksb 33 029,030 SA central and provincial government 34 031 SA household sector 35 032 SA financial corporate sectorc 36 033 SA non-financial corporate sector and otherd 37 Foreign sector (total of items 39 and 40) 38 Banks 39 034 Other non-residents 40 035 a) For official use only. b) Including interbank and intragroup funding. c) Excluding banks. d) Including local governments. e) Including all other similar acknowledgements of debt. f) Including cash managed and transmission deposits.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  231 Annexure I 3 | Page (All amounts to be rounded off to the nearest R'000) LIABILITIES AT MONTH-END Line no. Short-term Medium-term Long-term TOTAL of which: foreign currency Table 3 a 1 2 3 4 5 OTHER BORROWED FUNDS (total of items 42, 51 and 57) 41 036* Loans received under repurchase transactions (total of items 43 to 50) 42 039 SA Reserve Bank and Corporation for Public Deposits 43 040 SA banksb 44 041 Insurersg 45 042 Pension funds 46 Other financial corporate sectorc 47 043* Non-financial corporate sector 48 Foreign sector 49 044 Other 50 043* Collateralised borrowing (total of items 52 to 56) 51 061* SA banksb 52 Financial corporate sectore 53 056* Non-financial corporate sector 54 056* Foreign sector 55 057 Other 56 056* Otherf 57 061* FOREIGN CURRENCY FUNDING (total of items 59 to 63, and 66) 58 045 SA Reserve Bank and Corporation for Public Deposits 59 046 SA banksb 60 047 SA financial corporate sectord 61 048* SA non-financial corporate sector 62 Foreign sector: Other foreign funding (total of items 64 and 65) 63 051, 049 Original maturity of one year and less 64 Original maturity of more than one year 65 050, 052 Other 66 048* a) For official use only. * Indicates where relevant. b) Including interbank and intragroup funding. c) Excluding SA Reserve Bank, CPD, banks, insurers and pension funds, including medical schemes. d) Excluding SA Reserve Bank, CPD and banks. e) Excluding banks. f) Excluding repurchase transactions and collateralised borrowing already included in items 42 and 51. g) Excluding medical schemes.

This gazette is also available free online at www.gpwonline.co.za 232  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure I 4 | Page (All amounts to be rounded off to the nearest R'000) LIABILITIES AT MONTH-END Line no. Short-term Medium-term Long-term TOTAL of which: foreign currency Table 4 a 1 2 3 4 5 OTHER LIABILITIES TO THE PUBLIC (total of items 68, 73, 74 and 77) 67 058* Debt securities (total of items 69 to 72) 68 061*,078,080 SA banksb 69 Financial corporate sectorc 70 Non-financial corporate sector and other 71 Foreign sector 72 Credits in transit 73 059 Other (total of items 75 and 76) 74 061* Financial corporate sector 75 Non-financial corporate sector and other 76 Foreign sector 77 062 TOTAL LIABILITIES TO THE PUBLIC (total of items 1, 41, 58 and 67) 78 063 OUTSTANDING LIABILITIES ON BEHALF OF CLIENTS, per contra item 268 79 064 OTHER LIABILITIES (total of items 81, 85, 86, 90, 91 and 94) 80 065 Liabilities i.r.o derivative instruments: to domestic sector (total of items 82 to 84) 81 067 SA banksb and other monetary institutionsd 82 Financial corporate sectorc 83 Non-financial corporate sector and other 84 Liabilities i.r.o derivative instruments : to foreign sector 85 068 Other trading liabilities (excluding derivatives): to domestic sector (total of items 87 to 89) 86 069* SA banksb 87 Financial corporate sectorc 88 Non-financial corporate sector and other 89 Other trading liabilities (excluding derivatives): to foreign sector 90 070* Other liabilities: to domestic sector (total of items 92 and 93) 91 069*,066 Tax (current and deferred) 92 Other 93 Other liabilities: to foreign sector 94 070* TOTAL LIABILITIES (total of items 78 to 80) 95 a) For official use only. * Indicates where relevant. b) Including interbank and intragroup funding. c) Excluding banks. d) Including SA Reserve Bank, CPD, Land Bank and Postbank.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  233 Annexure I 5 | Page (All amounts to be rounded off to the nearest R'000) EQUITY AT MONTH-END Line no. TOTAL Of which: liabilities to the foreign sector of which: foreign currency, included in col. 1 Table 5 a 1 2 3 TOTAL EQUITY (total of items 97 and 101) 96 071* Share capital (total of items 98 to 100) 97 072-075,077 Banksb 98 072 Financial corporate sectorc 99 073 Non-financial corporate sector and other 100 074,075,077 Other reserves 101 076,079,081,084 less 082 TOTAL EQUITY AND LIABILITIES (total of items 95 and 96) 102 085 a) For official use only. * Indicates where relevant. b) Including interbank and intragroup funding. Column 1 includes all banks whereas column 2 includes only that portion held by foreign banks. c) Excluding banks.

This gazette is also available free online at www.gpwonline.co.za 234  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure I 6 | Page (All amounts to be rounded off to the nearest R'000) ASSETS AT MONTH-END Line no. Domestic assetsd Foreign assetse TOTAL ASSETS (col 1 plus col. 3) Of which: under repurchase agreements Total of which: foreign currency Total of which: foreign currency Table 6 a 1 2 3 4 5 6 CENTRAL BANK MONEY AND GOLD (total of items 104 to 106) 103 086 South African bank notes and subsidiary coin 104 087 Gold coin and bullion 105 090 Domestic currency deposits with SA Reserve Bank (total of items 107 to 109) 106 091 Cash reserve deposits: Interest bearing 107 092 Cash reserve deposits: Non-interest bearing 108 093 Other deposits 109 094 DEPOSITS, LOANS AND ADVANCES (total of items 111, 117, 118, 126, 135, 139, 150, 166, 171 and 180, less item 194) 110 095 minus 130 SA banksb (total of items 112 and 116) 111 096,102 NCDs/PNsc issued by banks, with an unexpired maturity of: (total of items 113 to 115) 112 Up to 1 month 113 097,103 More than 1 month to 6 months 114 098,104 More than 6 months 115 099,105 Other deposits with and loans and advances to SA banksb 116 100,101,106,107 a) For official use only. b) Including interbank and intragroup funding. c) Including other similar acknowledgements of debt. d) Domestic assets mean claims against residents of South Africa or, in the case of non-financial assets, assets situated in South Africa. e) Foreign assets mean claims against non-residents or, in the case of non-financial assets, assets situated in other countries. Botswana, Lesotho, Swaziland and Namibia are foreign countries.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  235 Annexure I 7 | Page (All amounts to be rounded off to the nearest R'000) ASSETS AT MONTH-END Line no. Domestic assetse Foreign assetsf TOTAL ASSETS (col 1 plus col. 3) Of which: under repurchase agreements Total of which: foreign currency Total of which: foreign currency Table 7 a 1 2 3 4 5 6 Deposits with and loans and advances to foreign banks, denominated in rand 117 108 Loans granted under resale agreements to: (total of items 119 to 125) 118 109 SA Reserve Bank 119 110 Banksd 120 111 Insurers 121 112* Pension funds 122 112* Other financial corporate sectorb 123 112* Non-financial corporate sector 124 112* Other 125 112* Foreign currency loans and advances (total of items 127 to 130, 133 and 134) 126 140 Foreign currency notes and coin 127 141 Deposits with and advances to SA Reserve Bank 128 142 Deposits with and advances to SA banksd 129 143 Other advances to: (total of items 131 and 132) 130 144 SA financial corporate sectorc 131 SA non-financial corporate sector and other 132 Deposits with and advances to foreign banks 133 145 Other advances to foreign sector 134 146 Redeemable preference shares issued by: (total items 136 to 138) 135 151 Banksd 136 152 Financial corporate sectorc 137 153 Non-financial corporate sector and other 138 a) For official use only. * Indicates where relevant. b) Excluding SA Reserve Bank, banks, insurers and pension funds. c) Excluding banks. d) Including interbank and intragroup funding. Column 1 shall include amounts relating to SA banks whilst column 2 shall include amounts relating to foreign banks. e) Domestic assets mean claims against residents of South Africa or, in the case of non-financial assets, assets situated in South Africa. f) Foreign assets mean claims against non-residents or, in the case of non-financial assets, assets situated in other countries. Botswana, Lesotho, Swaziland and Namibia are foreign countries.

This gazette is also available free online at www.gpwonline.co.za 236  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure I 8 | Page (All amounts to be rounded off to the nearest R'000) ASSETS AT MONTH-END Line no. Domestic assetsc Foreign assetsd TOTAL ASSETS (col 1 plus col. 3) Of which: under repurchase agreements Total of which: foreign currency Total of which: foreign currency Table 8 a 1 2 3 4 5 6 Instalment debtors, suspensive sales and leases (total of items 140 and 145) 139 113 Instalment sales (total of items 141 to 144) 140 114 Financial corporate sector 141 Non-financial corporate sector 142 Household sector 143 115 Otherb 144 Leasing transactions (total of items 146 to 149) 145 116 Financial corporate sector 146 Non-financial corporate sector 147 Household sector 148 117 Otherb 149 Mortgage advances (total of items 151, 155 and 159) 150 118 Farm mortgages: (total of items 152 to 154) 151 119, 120 Corporate sector 152 120* Household sector 153 119 Otherb 154 120* Residential mortgages: (total of items 156 to 158) 155 121, 122 Corporate sector 156 121 Household sector 157 122* Otherb 158 122* Commercial and other mortgage advances: (total of items 160 to 165) 159 123, 124, 125 Public financial corporate sector 160 124* Public non-financial corporate sector 161 124* Private financial corporate sector 162 123* Private non-financial corporate sector 163 123* Household sector 164 125* Otherb 165 125* a) For official use only. * Indicates where relevant. b) Including the General Government Sector, that is, Central Government, Provincial Government and Local Government. c) Domestic assets mean claims against residents of South Africa or, in the case of non-financial assets, assets situated in South Africa. d) Foreign assets mean claims against non-residents or, in the case of non-financial assets, assets situated in other countries. Botswana, Lesotho, Swaziland and Namibia are foreign countries.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  237 Annexure I 9 | Page (All amounts to be rounded off to the nearest R'000) ASSETS AT MONTH-END Line no. Domestic assetsd Foreign assetse TOTAL ASSETS (col 1 plus col. 3) Of which: under repurchase agreements Total of which: foreign currency Total of which: foreign currency Table 9 a 1 2 3 4 5 6 Credit-card debtors (total of items 167 to 170) 166 126 Financial corporate sector 167 127 Non-financial corporate sector 168 Household sector 169 128,129* Otherb 170 129* Overdrafts, loans and advances: public sector (total of items 172 to 179) 171 154 Central government of the Republic (excluding social security funds) 172 155 Social security funds 173 156 Provincial governments 174 157 Local government 175 158 Land Bank 176 159 Other public financial corporate sector (such as IDC)c 177 160 Public non-financial corporate sector (such as Transnet, Eskom and Telkom) 178 161 Foreign public sector 179 162 Overdrafts, loans and advances: private sector (total of items 181, 187 and 188) 180 163 Overdrafts, including overdrafts under cash-management schemes: (total of items 182 to 186) 181 Financial corporate sector 182 164 Non-financial corporate sector 183 165 Unincorporated business enterprises of households 184 166 Households 185 167 Non-profit organisations serving households 186 168 Factoring debtors 187 169 Other loans and advances: (total of items 189 to 193) 188 Financial corporate sector 189 170 Non-financial corporate sector 190 171 Unincorporated business enterprises of households 191 172 Households 192 173 Non-profit organisations serving households 193 174 Less: credit impairments in respect of loans and advances 194 175 a) For official use only. * Indicates where relevant. b) Including the General Government Sector, that is, Central Government, Provincial Government and Local Government. c) Excluding Land bank. d) Domestic assets mean claims against residents of South Africa or, in the case of non-financial assets, assets situated in South Africa. e) Foreign assets mean claims against non-residents or, in the case of non-financial assets, assets situated in other countries. Botswana, Lesotho, Swaziland and Namibia are foreign countries.

This gazette is also available free online at www.gpwonline.co.za 238  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure I 10 | Page (All amounts to be rounded off to the nearest R'000) ASSETS AT MONTH-END Line no. Domestic assetsf Foreign assetsg TOTAL ASSETS (col 1 plus col. 3) Of which: under repurchase agreements Total of which: foreign currency Total of which: foreign currency Table 10 a 1 2 3 4 5 6 INVESTMENTS AND BILLS, including trading portfolio assets (total of items 196, 207, 213, 217, 221, 225, 229, 233, 237, 241 and 246, less item 245) 195 176,130 Interest-bearing central or provincial government securities (total of items 197, 198 and 203 to 206) 196 177 Non-marketable government stock 197 183 Marketable government stock (total of item 199 and 201) 198 ..….Unexpired maturity of up to 3 years 199 178 Memo: Nominal value of such stock 200 179 …...Unexpired maturity of more than 3 years 201 180 Memo: Nominal value of such stock 202 181 Government loan levies 203 182 Securities of provincial governments 204 184 Securities of social security funds 205 185 Securities of other central government institutionse 206 186 Other public-sector interest-bearing securities (total of items 208 to 212) 207 187 SA Reserve Bank debentures 208 134*, 188 Securities (including debentures) issued by the Land Bank 209 189 Securities issued by other public financial corporate sectorb (such as IDC, DBSA) 210 190,193* Securities issued by public non-financial corporate sector (such as Transnet and Eskom) 211 191,193* Securities of local authorities 212 192 Debentures and other interest bearing security investments of private sector (total of items 214 to 216) 213 194 Banksd 214 195 Financial corporate sectorc 215 196 Non-financial corporate sector and other 216 a) For official use only. * Indicates where relevant. b) Excluding SA Reserve Bank and Land Bank. c) Excluding banks. d) Including interbank and intragroup funding. Column 1 shall include amounts relating to SA banks whilst column 2 shall include amounts relating to foreign banks. e) Including extra-budgetary institutions, universities, universities of technology and technikons. f) Domestic assets mean claims against residents of South Africa or, in the case of non-financial assets, assets situated in South Africa. g) Foreign assets mean claims against non-residents or, in the case of non-financial assets, assets situated in other countries. Botswana, Lesotho, Swaziland and Namibia are foreign countries.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  239 Annexure I 11 | Page (All amounts to be rounded off to the nearest R'000) ASSETS AT MONTH-END Line no. Domestic assetsd Foreign assetse TOTAL ASSETS (col 1 plus col. 3) Of which: under repurchase agreements Total of which: foreign currency Total of which: foreign currency Table 11 a 1 2 3 4 5 6 Equity holdings in subsidiaries (total of items 218 to 220) 217 197* Banksc 218 198* Financial corporate sectorb 219 199* Non-financial corporate sector 220 199* Equity holdings in associates including joint ventures (total of items 222 to 224) 221 197* Banksc 222 198* Financial corporate sectorb 223 199* Non-financial corporate sector 224 199* Listed equities (total of items 226 to 228) 225 200 Banksc 226 201 Financial corporate sectorb 227 202 Non-financial corporate sector 228 Unlisted equities (total of items 230 to 232) 229 206* Banksc 230 207* Financial corporate sectorb 231 208* Non-financial corporate sector 232 Securitisation/ asset-backed securities: (total of items 234 to 236) 233 206* Banksc 234 207* Financial corporate sectorb 235 208* Non-financial corporate sector 236 Derivative instruments issued by: (total of items 238 to 240) 237 203 Banksc and other monetary institutionsf 238 204 Financial corporate sectorb 239 205 Non-financial corporate sector and other 240 Other investments (total of items 242 to 244) 241 206* Banksc 242 207* Financial corporate sectorb 243 208* Non-financial corporate sector 244 Less: Allowances for impairments i.r.o investments 245 209 a) For official use only. * Indicates where relevant. b) Excluding banks. c) Including interbank and intragroup funding. Column 1 shall include amounts relating to SA banks whilst column 2 shall include amounts relating to foreign banks. d) Domestic assets mean claims against residents of South Africa or, in the case of non-financial assets, assets situated in South Africa. e) Foreign assets mean claims against non-residents or, in the case of non-financial assets, assets situated in other countries. Botswana, Lesotho, Swaziland and Namibia are foreign countries. f) Including SA Reserve Bank, CPD, Land Bank and Postbank.

This gazette is also available free online at www.gpwonline.co.za 240  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure I 12 | Page (All amounts to be rounded off to the nearest R'000) ASSETS AT MONTH-END Line no. Domestic assetsb Foreign assetsc TOTAL ASSETS (col 1 plus col. 3) Of which: under repurchase agreements Total of which: foreign currency Total of which: foreign currency Table 12 a 1 2 3 4 5 6 Acceptances, commercial paper, bills, promissory notes and similar acknowledgements of debt discounted or purchased (total of items 247, 250 to 254 and 257) 246 130 Bankers' acceptances (total of items 248 and 249) 247 Own bankers’ acceptances 248 137 Other bankers’ acceptances 249 138 Treasury bills 250 132 SA Reserve Bank bills 251 134* Promissory notes 252 139* Commercial paper 253 139* Land Bank bills (total of items 255 and 256) 254 133,136 Liquid 255 133 Non-liquid 256 136 Other 257 139* a) For official use only. * Indicates where relevant. b) Domestic assets mean claims against residents of South Africa or, in the case of non-financial assets, assets situated in South Africa. c) Foreign assets mean claims against non-residents or, in the case of non-financial assets, assets situated in other countries. Botswana, Lesotho, Swaziland and Namibia are foreign countries.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  241 Annexure I 13 | Page (All amounts to be rounded off to the nearest R'000) ASSETS AT MONTH-END Line no. Domestic assetsb Foreign assetsc TOTAL ASSETS (col 1 plus col. 3) Of which: under repurchase agreements Total of which: foreign currency Total of which: foreign currency Table 13 a 1 2 3 4 5 6 NON-FINANCIAL ASSETS (total of items 259 and 264) 258 210 Tangible assets (total of items 260 to 263) 259 Premises of the bank 260 211 Other fixed property 261 212 Computer equipment, including peripherals 262 213 Other tangible assets, including vehicles, equipment, furniture and fittings 263 215 Intangible assets (total of items 265 and 266) 264 Computer software 265 214 Other intangible assets including purchased goodwill 266 216 OTHER ASSETS (total of items 268 to 272 and 276) 267 217 Clients' liabilities per contra (total of items 280 to 283) 268 218 Remittances in transit 269 219 Current income tax receivables and deferred income tax assets 270 220,223* Retirement benefit assets 271 223* Assets acquired or bought in to protect an advance or investment (total of items 273 to 275) 272 222 Fixed property 273 Shares 274 Vehicles and other assets 275 Other 276 221,223* TOTAL ASSETS (total of items 103, 110, 195, 258 and 267) 277 224 a) For official use only. * Indicates where relevant. b) Domestic assets mean claims against residents of South Africa or, in the case of non-financial assets, assets situated in South Africa. c) Foreign assets mean claims against non-residents or, in the case of non-financial assets, assets situated in other countries. Botswana, Lesotho, Swaziland and Namibia are foreign countries.

This gazette is also available free online at www.gpwonline.co.za 242  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure I 14 | Page (All amounts to be rounded off to the nearest R'000) ASSETS AT MONTH-END Line no. Domestic assetsb Foreign assetsc TOTAL ASSETS (col 1 plus col. 3) Of which: under repurchase agreements Total of which: foreign currency Total of which: foreign currency Table 14 a 1 2 3 4 5 6 DISAGGREGATED EXPOSURES 278 Details of client's liabilities, per item 268 (total of items 280 to 283) 279 Acceptances outstanding 280 225 Commercial paper endorsed 281 226 Bills endorsed 282 227 Promissory notes and similar acknowledgements of debt endorsed 283 228 Total assets prior to netting or set-off 284 229 a) For official use only. b) Domestic assets mean claims against residents of South Africa or, in the case of non-financial assets, assets situated in South Africa. c) Foreign assets mean claims against non-residents or, in the case of non-financial assets, assets situated in other countries. Botswana, Lesotho, Swaziland and Namibia are foreign countries. (All amounts to be rounded off to the nearest R'000) CONTINGENT LIABILITIES AND OTHER RISK EXPOSURES Line no. Total Table 15 a 1 Guarantees on behalf of clients 285 230 Letters of credit 286 231* Bankers acceptances 287 Committed undrawn facilities and/ or irrevocable undrawn loan commitments (including committed unutilised draw-down facilities) 288 Underwriting exposures (including revolving underwriting exposures) 289 232 Credit derivative instuments 290 Committed capital expenditure 291 235 Operating lease commitments 292 Other contingent liabilities 293 234 of which: uncommitted undrawn facilities (including conditionally revocable undrawn loan commitments) 294 Portfolios managed : For others where financing is provided 295 a) For official use only.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  243 Annexure I 15 | Page NUMBER OF ACCOUNTS AND AMOUNTS IN RESPECT OF SELECTED ITEMS (This table 16 is confidential and not available for inspection by the public) Line no. Amount R '000 Number: of accounts/ applications/ transactions (where applicable)b Table 16 a 1 2 Instalment sale transactionsc, d 296 Applied for 297 Granted 298 Paid out 299 Leasing finance transactionsc, d 300 Applied for 301 Granted 302 Paid out 303 Mortgage advancesc 304 Applied for 305 Granted (total of items 307 to 309) 306 On vacant land 307 For construction of buildings 308 On existing buildings 309 Residential mortgages (home loans): new advances 310 Granted 311 Paid out (total of items 313, 316 and 319) 312 Owner-occupied (total of items 314 and 315) 313 Fixed rate 314 Variable rate 315 Buy-to-let (total of items 317 and 318) 316 Fixed rate 317 Variable rate 318 Second mortgage and other (total of items 320 and 321) 319 Fixed rate 320 Variable rate 321 Residential mortgages (home loans): re-advances 322 Granted 323 Paid out 324 Farm mortgages 325 Granted 326 Paid out 327 Commercial and other mortgage advances 328 Granted 329 Paid out 330 a) For official use only. b) Actual number, not thousands. c) During the reporting month. d) New facilities or further facilities, excluding routine renewal of existing facilities.

This gazette is also available free online at www.gpwonline.co.za 244  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure I 16 | Page NUMBER OF ACCOUNTS AND AMOUNTS IN RESPECT OF SELECTED ITEMS (This table 16 is confidential and not available for inspection by the public) Line no. Amount R '000 Number: of accounts/ applications/ transactions (where applicable)b Table 16 continue a 1 2 Overdraft facilities loaded on bank's computer system: Total limit (item 332 and 333) 331 Drawn 332 Undrawn 333 Credit card straight accounts: Total limit (item 335 and 336) 334 238 Drawn 335 Undrawn 336 Credit card budget accounts: Total limit (item 338 and 339) 337 238 Drawn 338 Undrawn 339 Debit card: debit transactionsc 340 Travellers cheques issuedc: Rand 341 Other currency 342 a) For official use only. b) Actual number, not thousands. c) During the reporting month. (All amounts to be rounded off to the nearest R'000) SECURITISATION ACTIVITY: As originatorb Line no. New securitisation during the monthb Outstanding balance i.r.o. securitisationc Table 17 a 1 2 Private sector: total (of item 344 to 348) 343 Mortgages 344 Instalment sales and leasing transactions 345 Foreign currency loans 346 Credit cards and overdrafts 347 Other 348 Public sector: total (item 350) 349 Loans and advancesd 350 a) For official use only. b) Relates only to securitised assets in respect of which the reporting bank acted as an orginator, and achieved derecognition, that is, table 17 shall not contain any assets securitised by third parties or assets in respect of which the bank has not met the requirements for derecognistion and as such the assets are still included in the balance sheet of the bank. c) Relates to the outstanding balances of securitised assets in respect of which the reporting bank acted as an originator, the revenue streams of which assets are currently administered by the reporting bank. d) Include all types of public sector loans and advances, including any mortgage advances, instalment sale and leasing, foreign currency loans, credit cards, overdrafts or other loans.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  245 Annexure I 17 | Page (All amounts to be rounded off to the nearest R'000) Line no. Total acquired (total of col. 2 to 6) of which: REVERSE TRANSACTION ASSETS: ASSETS TEMPORARILY ACQUIRED Sold outright Sold under repo On-lentb Pledged as security Other (in hand) Table 18 a 1 2 3 4 5 6 Total assets temporarily acquired (total of items 352 and 369) 351 244 Under loans granted under resale agreements (total of items 353, 356, 359 and 366) 352 245 Listed equity instruments (total of items 354 and 355) 353 246 Domestic (SA residents) 354 Foreign (non-residents) 355 Unlisted equity instruments (total of items 357 and 358) 356 246 Domestic (SA residents) 357 Foreign (non-residents) 358 Debt securities (total of items 360 and 365) 359 Domestic (SA residents) - (total of items 361 to 364) 360 Banks 361 RSA government 362 247 Public financial and non-financial corporate sector 363 Other 364 Foreign (non-residents) 365 Other securities (total of items 367 and 368) 366 248 Domestic (SA residents) 367 Foreign (non-residents) 368 Under securities-borrowing agreements (total of items 370, 373 and 374) 369 249 Equity instruments (total of items 371 and 372) 370 250 Domestic (SA residents) 371 Foreign (non-residents) 372 RSA government securities 373 251 Other securities (total of items 375 and 376) 374 252 Domestic (SA residents) 375 Foreign (non-residents) 376 a) For official use only. b) Means assets lent to other parties, which assets previously were temporarily acquired. Item 351, column 4, shall be equal to item 377, column 2.

This gazette is also available free online at www.gpwonline.co.za 246  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure I 18 | Page (All amounts to be rounded off to the nearest R'000) REVERSE TRANSACTION ASSETS: ASSETS LENT TO OTHER PARTIES IN TERMS OF A SECURITIES-LENDING AGREEMENT Line no. Total lent to other parties of which: on-lentb Table 19 a 1 2 Total assets lent (total of items 378, 381 and 382) 377 253 Equity instruments (total of items 379 and 380) 378 254 Domestic sector (SA residents) 379 Foreign sector (non-residents) 380 RSA government securities 381 255 Other securities (total of items 383 and 384) 382 256 Domestic sector (SA residents) 383 Foreign sector (non-residents) 384 a) For official use only. b) Means assets lent to other parties, which assets previously were temporarily acquired. Item 377, column 2, shall be equal to item 351, column 4.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  247 Annexure I 19 | Page (All amounts to be rounded off to the nearest R'000) FINANCIAL STOCKS (BALANCES) AT MONTH-END AND FLOWS DURING MONTH LIABILITIES AND EQUITY (This table 20 is confidential and not available for inspection by the public) Line no. Opening stock (balance) Plus/minus transactions Plus/minus valuation changes Plus/minus other Closing stock (balance) Table 20 1 2 3 4 5 DEPOSITS DENOMINATED IN RAND4 (item 2)2 385 General government sector (item 6 plus item 14)2 386 SA banks and other monetary institutions (items 5 and 12) 2 387 Financial corporate sector (items 15, 16, 18, 19 and 20)2 388 Non-financial corporate sector (items 17 and 25)2 389 Household sector (items 26, 27 and 28)2 390 Foreign sector (item 29)2 391 DEPOSITS DENOMINATED IN FOREIGN CURRENCY4 (item 32)2 392 General government sector (item 34, and item 371 ) 2 393 SA banks and other monetary institutions (item 33)2 394 Financial corporate sector (item 36)2 395 Non-financial corporate sector and other (item 371 ) 2 396 Household sector (item 35)2 397 Foreign sector (item 38)2 398 OTHER BORROWED FUNDS (item 41) 399 SA banks and other monetary institutions (items 43, 44 and 52) 400 Financial corporate sector (items 45, 46, 47 and 53) 401 Non-financial corporate sector and other (items 48, 50, 54, 56 and 57) 402 Foreign sector (items 49 and 55) 403 FOREIGN CURRENCY FUNDING (item 58) 404 SA banks and other monetary institutions (items 59 and 60) 405 Financial corporate sector (item 61) 406 Non-financial corporate sector and other (items 62 and 66) 407 Foreign sector (item 63) 408 DEBT SECURITIES4 (item 68 and item 1 col. 8) 3 409 SA banks and other monetary institutions (item 69, and items 4, 12 and 33, col. 8) 3 410 Financial corporate sector (item 70, and items 15, 16, 18 to 20, and 36, col. 8) 3 411 Non-financial corporate sector and other (item 71, and items 6, 14, 17, 25 to 28, 34, 35 and 37, col. 8) 3 412 Foreign sector (item 72, and items 29 and 38, col. 8) 3 413 OTHER LIABILITIES (total of items 73, 74, 77, 79, 86, 90, 91 and 94) 414 LIABILITIES I.R.O DERIVATIVE INSTRUMENTS (items 81 and 85) 415 SA banks and other monetary institutions (item 82) 416 Financial corporate sector (item 83) 417 Non-financial corporate sector and other (item 84) 418 Foreign sector (item 85) 419 EQUITY (item 96) 420 TOTAL EQUITY AND LIABILITIES (item 102) 421

1. Where applicable.
2. Excluding NCDs, PNs and any other similar acknowledgement of debt.
3. Including NCDs, PNs and any other similar acknowledgement of debt.
4. NCDs, PNs and other similar acknowledgements of debt shall be excluded from deposits and included in debt securities.

This gazette is also available free online at www.gpwonline.co.za 248  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure I 20 | Page (All amounts to be rounded off to the nearest R'000) FINANCIAL STOCKS (BALANCES) AT MONTH-END AND FLOWS DURING MONTH ASSETS (This table 21 is confidential and not available for inspection by the public) Line no. Opening stock (balance) Plus/minus transactions Plus/minus valuation changes Plus/minus other Closing stock (balance) TABLE 21 1 2 3 4 5 CENTRAL BANK MONEY AND GOLD (item 103, col. 5) 422 Domestic sector (item 103, col. 1) 423 Foreign sector (item 103, col. 3) 424 DEPOSITS AND LOANS DENOMINATED IN RAND2; 3 (item 116, col. 5, and item 117, col. 5) 425 SA banks (item 116, col. 5) 426 Foreign sector (item 117, col. 5) 427 LOANS GRANTED UNDER RESALE AGREEMENTS (item 118, col. 5) 428 SA banks and other monetary institutions (items 119 and 120, col. 1) 429 Financial corporate sector (total of items 121 to 123, col. 1) 430 Non-financial corporate sector and other (item 124, col.1, and item 125, col. 1) 431 Foreign sector (item 118, col. 3) 432 FOREIGN CURRENCY LOANS AND ADVANCES (item 126, col. 5) 433 SA banks and other monetary institutions (items 128 and 129, col. 1) 434 Financial corporate sector (item 131, col. 1) 435 Non-financial corporate sector and other (item 132, col. 1) 436 Foreign sector (item 127, col. 3, item 133, col. 3, and item 134, col. 3) 437 REDEEMABLE PREFERENCE SHARES (item 135, col. 5) 438 Banks (item 136, col. 1) 439 Financial corporate sector (item 137, col. 1) 440 Non-financial corporate sector and other (item 138, col. 1) 441 Foreign sector (item 135, col. 3) 442 INSTALMENT SALES (item 140, col. 5) 443 Financial corporate sector (item 141, col. 1) 444 Non-financial corporate sector (item 142, col. 1) 445 Household sector (item 143, col. 1) 446 Foreign sector (item 140, col. 3) 447 Other sectors (item 144, col. 1) 448 LEASING FINANCE (item 145, col. 5) 449 Financial corporate sector (item 146, col. 1) 450 Non-financial corporate sector (item 147, col. 1) 451 Household sector (item 148, col. 1) 452 Foreign sector (item 145, col. 3) 453 Other sectors (item 149, col. 1) 454 MORTGAGE ADVANCES (item 150, col. 5) 455 Corporate sector (item 152, col. 1, item 156, col. 1, and items 160 to 163, col. 1) 456 Household sector (item 153, col. 1, item 157, col. 1, and item 164, col. 1) 457 Foreign sector (item 150, col. 3) 458 Other sectors (item 154, col. 1, item 158, col. 1, and item 165, col. 1) 459

1. Where applicable.
2. Excluding NCDs, PNs and any other similar acknowledgement of debt.
3. NCDs, PNs and other similar acknowledgements of debt shall be excluded from deposits and included in debt securities.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  249 Annexure I 21 | Page (All amounts to be rounded off to the nearest R'000) FINANCIAL STOCKS (BALANCES) AT MONTH-END AND FLOWS DURING MONTH ASSETS (This table 21 is confidential and not available for inspection by the public) Line no. Opening stock (balance) Plus/minus transactions Plus/minus valuation changes Plus/minus other Closing stock (balance) TABLE 21 continue 1 2 3 4 5 CREDIT CARD DEBTORS (item 166, col. 5) 460 Corporate sector (item 167, col. 1, and item 168, col. 1) 461 Household sector (item 169, col. 1) 462 Foreign sector (item 166, col. 3) 463 Other sectors (item 170, col. 1) 464 OVERDRAFTS, LOANS AND ADVANCES: PUBLIC SECTOR (item 171, col. 5) 465 General government sector (items 172 to 175, col. 1) 466 Financial corporate sector (items 176 and 177, col. 1) 467 Non-financial corporate sector (item 178, col. 1) 468 Foreign sector (item 179, col. 3) 469 OVERDRAFTS, LOANS AND ADVANCES: PRIVATE SECTOR (item 180, col. 5) 470 Financial corporate sector (item 182, col. 1, item 1871, col. 1, and item 189, col. 1) 471 Non-financial corporate sector (item 183, col. 1, item 1871, col. 1, and item 190, col. 1) 472 Household sector (items 184 to 186, col. 1, and items 191 to 193, col. 1) 473 Foreign sector (item 180, col. 3) 474 LESS: IMPAIRMENTS (item 194, col. 5, and item 245, col. 5) 475 DEBT SECURITIES2; 3 (item 112, col.5, item 196, col. 5, item 207, col. 5, item 213, col. 5, and item 246, col. 5) 476 General government sector (item 196, col. 1, item 212, col. 1, and item 250, col. 1) 477 Banks and other monetary institutions (items 112, 208, 209, 214, 251 and 254, col. 1, and item 253, col. 11) 478 Public financial corporate sector (item 210, col. 1, and items 252, 253 and 257, col. 11) 479 Public non-financial corporate sector (item 211, col. 1, and items 252, 253 and 257, col. 11) 480 Private financial corporate sector (item 215, col. 1, and items 252, 253 and 257, col. 11) 481 Private non-financial corporate sector (item 216, col. 1, and items 252, 253 and 257, col. 11) 482 Foreign sector (item 196, col. 3, item 207, col. 3, item 213, col. 3, and item 246, col. 3) 483 EQUITY (item 217, col. 5, item 221, col. 5, item 225, col. 5, and item 229, col. 5) 484 Banks (item 218, col. 1, item 222, col. 1, item 226, col. 1, and item 230, col. 1) 485 Financial corporate sector (item 219, col. 1, item 223, col. 1, item 227, col. 1, and item 231, col. 1) 486 Non-financial corporate sector (item 220, col. 1, item 224, col. 1, item 228, col. 1, and item 232, col. 1) 487 Foreign sector (item 217, col. 3, item 221, col. 3, item 225, col. 3, and item 229, col. 3) 488

1. Where applicable.
2. Including NCDs, PNs and any other similar acknowledgement of debt.
3. NCDs, PNs and other similar acknowledgements of debt shall be excluded from deposits and included in debt securities.

This gazette is also available free online at www.gpwonline.co.za 250  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure I 22 | Page (All amounts to be rounded off to the nearest R'000) FINANCIAL STOCKS (BALANCES) AT MONTH-END AND FLOWS DURING MONTH ASSETS (This table 21 is confidential and not available for inspection by the public) Line no. Opening stock (balance) Plus/minus transactions Plus/minus valuation changes Plus/minus other Closing stock (balance) TABLE 21 continue 1 2 3 4 5 DERIVATIVE INSTRUMENTS (item 237, col. 5) 489 Banks and other monetary institutions (item 238, col. 1) 490 Financial corporate sector (item 239, col. 1) 491 Non-financial corporate sector (item 240, col. 1) 492 Foreign sector (item 237, col. 3) 493 SECURITISATION AND OTHER INVESTMENTS (items 233 and 241, col. 5) 494 Banks (items 234 and 242, col. 1) 495 Financial corporate sector (items 235 and 243, col. 1) 496 Non-financial corporate sector (items 236 and 244, col. 1) 497 Foreign sector (items 233 and 241, col. 3) 498 NON-FINANCIAL ASSETS (item 258, col. 5) 499 Domestic sector (item 258, col. 1) 500 Foreign sector (item 258, col. 3) 501 OTHER ASSETS (item 267, col. 5) 502 Domestic sector (item 267, col. 1) 503 Foreign sector (item 267, col. 3) 504 TOTAL ASSETS (item 277, col. 5) 505

1. Where applicable. (All amounts to be rounded off to the nearest R'000) BALANCES AT MONTH-END AND FLOWS DURING MONTH INSTALMENT SALES AND LEASING TRANSACTIONS (This table 22 is confidential and not available for inspection by the public) Line no. Balance, end of previous month per BA 900 Plus: New business payout during month Plus: Finance charges earned and other debits during month Minus: Instalments received during month Minus: Amounts written off and other credits during month Equals: Balance, end of current month per BA 900 TABLE 22 a 1 2 3 4 5 6 INSTALMENT SALES (item 140, col. 5) 506 910(20) LEASING TRANSACTIONS (item 145, col. 5) 507 910(21) Hash total 508 a) For official use only.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  251 Annexure J 1 | Page ANALYSIS OF INSTALMENT SALE TRANSACTIONS, LEASING TRANSACTIONS AND SELECTED ASSETS BA920 (Confidential and not available for inspection by the public) Quarterly Name of bank………………………..…………………… Quarter ended……………………………..(yyyy-mm-dd) (All amounts to be rounded off to the nearest R'000) TYPE OF ASSET AND AGREEMENT Outstanding balance at end of quarter Line no. Asset item 139 of form BA 900 Total number of unitsb Instalment sales Financial leases Operating leases Table 1 a 1 2 3 4 Passenger cars:

• new 1 1
• used 2 2 Commercial vehiclesc - light:
• new 3 4*
• used 4 4* Commercial vehicles - medium and heavy:
• new 5 4*
• used 6 4* Commercial vehicles - minibuses:
• new 7 3*
• used 8 3* Other land transport equipment 9 4* Total vehicles (total of items 1 to 9) 10 Air transport equipment 11 5* Sea and water transport equipment 12 5* Agricultural machinery and equipment 13 6 All household appliances 14 7 Industrial machinery and equipment 15 8* Commercial equipment 16 8* Computer, IT and other office equipment 17 8*,9* Other goods 18 9* Total: all goods (total of items 10 to 18) 19 10 a) For official use only. b) Actual number, not thousands. c) Excluding minibuses.

This gazette is also available free online at www.gpwonline.co.za 252  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure J 2 | Page (All amounts to be rounded off to the nearest R'000) TYPE OF CLIENT Outstanding balance at end of quarter Line no. Household sector General government sector Financial corporate sector Non- financial corporate sector Foreign sector Total Table 2 a 1 2 3 4 5 6 Instalment sale transactions (BA 900 item 140) (total of items 21 to 29) 20 11 Vehicles 21 Air transport equipment 22 Sea and water transport equipment 23 Agricultural machinery and equipment 24 All household appliances 25 Industrial machinery and equipment 26 Commercial equipment 27 Computer, IT and other office equipment 28 Other goods 29 Leasing transactions (BA 900 item 145) (total of items 31 and 41) 30 12 Financial leases (total of items 32 to 40) 31 Vehicles 32 Air transport equipment 33 Sea and water transport equipment 34 Agricultural machinery and equipment 35 All household appliances 36 Industrial machinery and equipment 37 Commercial equipment 38 Computer, IT and other office equipment 39 Other goods 40 Operating leases (total of items 42 to 50) 41 Vehicles 42 Air transport equipment 43 Sea and water transport equipment 44 Agricultural machinery and equipment 45 All household appliances 46 Industrial machinery and equipment 47 Commercial equipment 48 Computer, IT and other office equipment 49 Other goods 50 a) For official use only.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  253 Annexure J 3 | Page (All amounts to be rounded off to the nearest R'000) NON-FINANCIAL ASSETS Line no. Balance at end of previous quarter (BA 900) Transactions during the quarter at transaction value Plus/ minus: valuation changes Plus/ minus: other changes Equals: balance at end of quarter (BA 900) Plus: capital expenditure on newb assets Plus: other purchases (used/ existing assets) Minus: sales / disposal Table 3 a 1 2 3 4 5 6 7 Total premises/ buildings (BA 900 item 260) (total of items 52 and 53) 51 Improvements to leasehold bank premises/ buildings 52 910(39) Bank premises/ buildings 53 910(40) Total other fixed property (BA 900 item 261) (total of items 55 and 56) 54 Other non-residential premises/ buildings 55 910(41) Residential premises/ buildings 56 910(42) Total computer equipment (BA 900 item 262) (total of items 58 and 59) 57 Computers, peripherals and IT equipment 58 910(45)* ATM's 59 910(45)* Total other tangible assets (BA 900 item 263) (total of items 61 to 63) 60 Passenger cars 61 910(43) Other vehicles/ transport equipment 62 910(44) Other machinery and equipment, furniture and fittings 63 910(47) Computer software (BA 900 item 265) 64 910(46) Other intangible assets, including purchased goodwill (BA 900 item 266) 65 910(48) Total (of items 51, 54, 57, 60, 64 and 65) 66 a) For official use only. b) Including additions, alterations and improvements to existing assets.

This gazette is also available free online at www.gpwonline.co.za 254  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure J 4 | Page Personnel and infrastructure of the reporting bank Line no. Numberb Table 4 a 1 Number of individual contractors rendering services to the bank 67 910(98) Number of personnel in employ 68 Number of cash-dispensing automated teller machines operated by the reporting bank 69 910(99) Number of branches and sub-branches in the Republic 70 910(100) Number of agencies in the Republic 71 910(101) Number of branches and agencies in foreign countries 72 910(102) Number of current accounts, including accounts under cash-management schemes 73 910(103) Number of deposit accounts, excluding current accounts 74 910(105) Number of reporting bank's electronic data transfer (card swipe) machines at point of sale 75 910(106) Number of motor vehicles repossessed by the reporting bankd:

• Passenger cars 76
• Commercial vehicles and otherc 77 Number of properties repossessed by the reporting bankd:
• Residential properties 78
• Commercial properties 79 Number of loan accounts 80 Number of customers 81 a) For official use only. b) Actual number, not thousands. c) Including minibuses. d) During the reporting quarter. (All amounts to be rounded off to the nearest R'000) Foreign borrowing capacity of the reporting bank Line no. Amount Table 5 a 1 Unutilised foreign borrowing facilities: 82
• Revocable 83
• Irrevocable 84 Hash total 85 a) For official use only.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  255 Annexure K 1 | Page INTEREST RATES ON DEPOSITS, LOANS AND ADVANCES BA930 (Confidential and not available for inspection by the public) Monthly Name of bank……………………….…………………… Month ended……………………………..(yyyy-mm-dd) DEPOSIT RATES Line no. All deposits1 Outstanding balance at month end5 R'000 Weighted average rate2 (%) Table 1 1 2 Corporate sector3 (total of items 2 to 11) 1 Cheque accounts 2 Call deposits 3 Notice deposits: 1 day to 32 days 4 ………………… More than 32 days to 91 days 5 ………………… More than 91 days to 185 days 6 Fixed deposits: Up to 1 year 7 ……………….. More than 1 year but less than 3 years 8 ……………….. 3 years and more but less than 5 years 9 ………………. 5 years and more 10 Other 11 Household sector4 (total of items 13 to 23) 12 Cheque accounts 13 Call deposits 14 Savings deposits 15 Notice deposits: 1 day to 32 days 16 ………………… More than 32 days to 91 days 17 ………………… More than 91 days to 185 days 18 Fixed deposits: Up to 1 year 19 ……………….. More than 1 year but less than 3 years 20 ……………….. 3 years and more but less than 5 years 21 ………………. 5 years and more 22 Other 23

1. Include all relevant existing deposits and all relevant new deposits.
2. A weighted average rate shall be calculated and reported for each relevant specified type of account, calculated across all relevant accounts maintained in the ordinary course of arms-length banking business, and weighted based on the outstanding balances at month-end.
3. Corporate sector (often being referred to as the wholesale sector) shall include all relevant public and private financial and non-financial sectors, but shall exclude banks and the government sector.
4. Household sector (often being referred to as the retail sector) shall include unincorporated businesses, individuals and non-profit seeking organisations.
5. Outstanding balances at month-end reported on the form BA 930 may not exactly match the relevant balances reported on the form BA 900 due to the omission of amounts relating to non arms-length banking business from the form BA 930.

This gazette is also available free online at www.gpwonline.co.za 256  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 CONTINUES ON PAGE 258 - PART 3

Regulation Gazette No. 10177 Regulasiekoerant N.B. The Government Printing Works will not be held responsible for the quality of “Hard Copies” or “Electronic Files” submitted for publication purposes AIDS HELPLINE: 0800-0123-22 Prevention is the cure Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID AFRIKA Vol. 611 20 May Mei 2016 No. 40002 9 771682 584003 ISSN 1682-5843 40002 PART3 OF 3

This gazette is also available free online at www.gpwonline.co.za 258  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure K 2 | Page DEPOSIT RATES Line no. All deposits1 Outstanding balance at month end4 R'000 Weighted average rate2 (%) Table 1 1 2 Foreign sector – rand denominated (total of items 25 to 34) 24 Cheque accounts 25 Call deposits 26 Notice deposits: 1 day to 32 days 27 ………………… More than 32 days to 91 days 28 ………………… More than 91 days to 185 days 29 Fixed deposits: Up to 1 year 30 ……………….. More than 1 year but less than 3 years 31 ……………….. 3 years and more but less than 5 years 32 ………………. 5 years and more 33 Other 34 All domestic private sectors3 (total of items 36 to 45) 35 Cheque accounts 36 Call deposits 37 Notice deposits: 1 day to 32 days 38 ………………… More than 32 days to 91 days 39 ………………… More than 91 days to 185 days 40 Fixed deposits: Up to 1 year 41 ……………….. More than 1 year but less than 3 years 42 ……………….. 3 years and more but less than 5 years 43 ………………. 5 years and more 44 Other 45 Interbank deposit rate 46

1. Include all relevant existing deposits and all relevant new deposits.
2. A weighted average rate shall be calculated and reported for each relevant specified type of account, calculated across all relevant accounts maintained in the ordinary course of arms-length banking business, and weighted based on the outstanding balances at month-end.
3. Include corporate and household sectors but exclude banks and the government sector.
4. Outstanding balances at month-end reported on the form BA 930 may not exactly match the relevant balances reported on the form BA 900 due to the omission of amounts relating to non arms-length banking business from the form BA 930.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  259 Annexure K 3 | Page LENDING RATES Line no. All loans1 Outstanding balance at month end5 R'000 Weighted average rate2 (%) Table 2 1 2 Corporate sector3 (total of items 48 to 56) 47 Overdrafts 48 Instalment sale agreements: flexible rate 49 fixed rate 50 Leasing transactions : flexible rate 51 fixed rate 52 Mortgage advances: flexible rate 53 fixed rate 54 Credit cards 55 Other 56 Of which: New loans granted during the reporting month Outstanding balance at month end5 R'000 Weighted average rate2 (%) 3 4 Household sector4 (total of items – 58 to 66) 57 Overdrafts 58 Instalment sale agreements: flexible rate 59 fixed rate 60 Leasing transactions : flexible rate 61 fixed rate 62 Mortgage advances: flexible rate 63 fixed rate 64 Credit cards 65 Other 66

1. Include all relevant existing loans and all relevant new loans.
2. A weighted average rate shall be calculated and reported for each relevant specified type of account, calculated across all relevant accounts maintained in the ordinary course of arms-length banking business, and weighted based on the outstanding balances at month-end.
3. Corporate sector (often being referred to as the wholesale sector) shall include all relevant public and private financial and non-financial sectors, but shall exclude banks and the government sector.
4. Household sector (often being referred to as the retail sector) shall include unincorporated businesses, individuals and non-profit seeking organisations.
5. Outstanding balances at month-end reported on the form BA 930 may not exactly match the relevant balances reported on the form BA 900 due to the omission of amounts relating to non-arms￾length banking business from the form BA 930.

This gazette is also available free online at www.gpwonline.co.za 260  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure K 4 | Page LENDING RATES Line no. All loans1 Outstanding balance at month end4 R'000 Weighted average rate2 (%) Table 2 1 2 Foreign sector – rand denominated (total of items 68 to 73) 67 Overdrafts 68 Instalment sale agreements 69 Leasing transactions 70 Mortgage advances 71 Credit cards 72 Other 73 All domestic private sector3 (total of items 75 to 83) 74 Overdrafts 75 Instalment sale agreements: flexible rate 76 fixed rate 77 Leasing transactions : flexible rate 78 fixed rate 79 Mortgage advances: flexible rate 80 fixed rate 81 Credit cards 82 Other 83 Of which: New loans granted during the reporting month Outstanding balance at month end5 R'000 Weighted average rate2 (%) 3 4 Micro loans 84 Interbank lending rate 85 Hash total 86

1. Include all relevant existing loans and all relevant new loans.
2. A weighted average rate shall be calculated and reported for each relevant specified type of account, calculated across all relevant accounts maintained in the ordinary course of arms-length banking business, and weighted based on the outstanding balances at month-end.
3. Include corporate and household sectors but exclude banks and the government sector.
4. Outstanding balances at month-end reported on the form BA 930 may not exactly match the relevant balances reported on the form BA 900 due to the omission of amounts relating to non arms-length banking business from the form BA 930.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  261 Annexure L 1 | Page SELECTED LOCATIONAL BANKING STATISTICS BA940 (Confidential and not available for inspection by the public) Quarterly Name of bank………………..………………………………………… Nationality of bank…………………………………………………….. Type of bank, based on the following keys5: …………………….. D = Domestic bank; B = branch of a foreign institution; S = subsidiary of a foreign institution; U = Consortium and unclassified Quarter ended……………………………………..……..(yyyy-mm-dd) SECTION 1: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS ALL SECTORS (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Line no. Total claims: All currencies Domestic currency Foreign currency TO1:A: ZAR:D: TO1:F: USD:F: EUR:F: JPY:F: GBP:F: CHF:F: TO3:F: All sectors All sectors (Rand) All sectors (Total foreign currency) All sectors (USD) All sectors (EUR) All sectors (JPY) All sectors (GBP) All sectors (CHF) All sectors (Other) A: A: A: A: A: A: A: A: A: Table 12 1 2 3 4 5 6 7 8 9 All countries (5J=5M+ZA+5Z) 1 Unallocated - 5M 2 Residents - ZA 3 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 4 Developed countries - 5R3 Andorra – AD 5 6 to to United States – US 39 Residual developed countries - 2R 40 Offshore centres - 1N4 Aruba – AW 41 42 to to West Indies UK - 1Z 62 Residual former Netherlands Antilles - 2D 63 Residual offshore centres - 2N 64

1. Without any decimals.
2. Total claims: loans plus holdings of debt securities plus other assets.
3. As specified in table A, in regulation 65(9)(a).
4. As specified in table B, in regulation 65(9)(b).
5. Please refer to regulation 65(5) for further detail.

This gazette is also available free online at www.gpwonline.co.za 262  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 2 | Page SECTION 1: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS ALL SECTORS (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Line no. Total claims: All currencies Domestic currency Foreign currency TO1:A: ZAR:D: TO1:F: USD:F: EUR:F: JPY:F: GBP:F: CHF:F: TO3:F: All sectors All sectors (Rand) All sectors (Total foreign currency) All sectors (USD) All sectors (EUR) All sectors (JPY) All sectors (GBP) All sectors (CHF) All sectors (Other) A: A: A: A: A: A: A: A: A: Table 12 1 2 3 4 5 6 7 8 9 Developing Europe - 3C3 Albania - AL 65 66 to to Ukraine - UA 83 Residual former Serbia and Montenegro - 2C 84 Residual Europe - 2B 85 Developing Latin America and Caribbean

• 4U4 Argentina – AR 86 87 to to Venezuela – VE 117 Residual Latin America and Caribbean
• 2H 118 Developing Africa and Middle East – 4W5 119 Algeria – DZ 120 to to Zimbabwe – ZW 184 Residual Africa (includes Western Sahara) and Middle East - 2W 185 Developing Asia and Pacific - 4Y6 Afghanistan – AF 186 187 to to Wallis and Futuna – WF 232 Residual Asia and Pacific - 2O 233 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 234

1. Without any decimals.
2. Total claims: loans plus holdings of debt securities plus other assets.
3. As specified in table C, in regulation 65(9)(c).
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As respectively specified in tables G and H, in regulations 65(9)(g)(i) and 65(9)(g)(ii).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  263 Annexure L 3 | Page SECTION 1: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS ALL SECTORS (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Line no. Total loans: All currencies Domestic currency Foreign currency TO1:A: ZAR:D: TO1:F: USD:F: EUR:F: JPY:F: GBP:F: CHF:F: TO3:F: All sectors All sectors (Rand) All sectors (Total foreign currency) All sectors (USD) All sectors (EUR) All sectors (JPY) All sectors (GBP) All sectors (CHF) All sectors (Other) A: A: A: A: A: A: A: A: A: Table 22 1 2 3 4 5 6 7 8 9 All countries (5J=5M+ZA+5Z) 235 Unallocated - 5M 236 Residents - ZA 237 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 238 Developed countries - 5R3 Andorra – AD 239 240 to to United States – US 273 Residual developed countries - 2R 274 Offshore centres - 1N4 Aruba – AW 275 276 to to West Indies UK - 1Z 296 Residual former Netherlands Antilles - 2D 297 Residual offshore centres - 2N 298

1. Without any decimals.
2. Total loans, claims.
3. As specified in table A, in regulation 65(9)(a).
4. As specified in table B, in regulation 65(9)(b).

This gazette is also available free online at www.gpwonline.co.za 264  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 4 | Page SECTION 1: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS ALL SECTORS (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Line no. Total loans: All currencies Domestic currency Foreign currency TO1:A: ZAR:D: TO1:F: USD:F: EUR:F: JPY:F: GBP:F: CHF:F: TO3:F: All sectors All sectors (Rand) All sectors (Total foreign currency) All sectors (USD) All sectors (EUR) All sectors (JPY) All sectors (GBP) All sectors (CHF) All sectors (Other) A: A: A: A: A: A: A: A: A: Table 2 2 1 2 3 4 5 6 7 8 9 Developing Europe - 3C3 Albania - AL 299 300 to to Ukraine - UA 317 Residual former Serbia and Montenegro - 2C 318 Residual Europe - 2B 319 Developing Latin America and Caribbean

• 4U4 Argentina – AR 320 321 to to Venezuela – VE 351 Residual Latin America and Caribbean
• 2H 352 Developing Africa and Middle East – 4W5 353 Algeria – DZ 354 to to Zimbabwe – ZW 418 Residual Africa (includes Western Sahara) and Middle East - 2W 419 Developing Asia and Pacific - 4Y6 Afghanistan – AF 420 421 to to Wallis and Futuna – WF 466 Residual Asia and Pacific - 2O 467 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 468

1. Without any decimals.
2. Total loans, claims.
3. As specified in table C, in regulation 65(9)(c).
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As respectively specified in tables G and H, in regulations 65(9)(g)(i) and 65(9)(g)(ii).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  265 Annexure L 5 | Page SECTION 1: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS ALL SECTORS (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Line no. Total holdings of debt securities: All currencies Domestic currency Foreign currency TO1:A: ZAR:D: TO1:F: USD:F: EUR:F: JPY:F: GBP:F: CHF:F: TO3:F: All sectors All sectors (Rand) All sectors (Total foreign currency) All sectors (USD) All sectors (EUR) All sectors (JPY) All sectors (GBP) All sectors (CHF) All sectors (Other) A: A: A: A: A: A: A: A: A: Table 32 1 2 3 4 5 6 7 8 9 All countries (5J=5M+ZA+5Z) 469 Unallocated - 5M 470 Residents - ZA 471 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 472 Developed countries - 5R3 Andorra – AD 473 474 to to United States – US 507 Residual developed countries - 2R 508 Offshore centres - 1N4 Aruba – AW 509 510 to to West Indies UK - 1Z 530 Residual former Netherlands Antilles - 2D 531 Residual offshore centres - 2N 532

1. Without any decimals.
2. Total holdings of debt securities.
3. As specified in table A, in regulation 65(9)(a).
4. As specified in table B, in regulation 65(9)(b).

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• 4U4 Argentina – AR 554 555 to to Venezuela – VE 585 Residual Latin America and Caribbean
• 2H 586 Developing Africa and Middle East – 4W5 587 Algeria – DZ 588 to to Zimbabwe – ZW 652 Residual Africa (includes Western Sahara) and Middle East - 2W 653 Developing Asia and Pacific - 4Y6 Afghanistan – AF 654 655 to to Wallis and Futuna – WF 700 Residual Asia and Pacific - 2O 701 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 702

1. Without any decimals.
2. Total holdings of debt securities.
3. As specified in table C, in regulation 65(9)(c).
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).

As respectively specified in tables G and H, in regulations 65(9)(g)(i) and 65(9)(g)(ii).

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1. Without any decimals.
2. Total other assets.
3. As specified in table A, in regulation 65(9)(a).
4. As specified in table B, in regulation 65(9)(b).

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• 4U4 Argentina – AR 788 789 to to Venezuela – VE 819 Residual Latin America and Caribbean
• 2H 820 Developing Africa and Middle East – 4W5 821 Algeria – DZ 822 to to Zimbabwe – ZW 886 Residual Africa (includes Western Sahara) and Middle East - 2W 887 Developing Asia and Pacific - 4Y6 Afghanistan – AF 888 889 to to Wallis and Futuna – WF 934 Residual Asia and Pacific - 2O 935 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 936

1. Without any decimals.
2. Total other assets.
3. As specified in table C, in regulation 65(9)(c).
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As respectively specified in tables G and H, in regulations 65(9)(g)(i) and 65(9)(g)(ii).

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1. Without any decimals.
2. Total other assets.

This gazette is also available free online at www.gpwonline.co.za 270  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 10 | Page SECTION 1: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS ALL SECTORS (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Line no. Total liabilities: All currencies Domestic currency Foreign currency TO1:A: ZAR:D: TO1:F: USD:F: EUR:F: JPY:F: GBP:F: CHF:F: TO3:F: All sectors All sectors (Rand) All sectors (Total foreign currency) All sectors (USD) All sectors (EUR) All sectors (JPY) All sectors (GBP) All sectors (CHF) All sectors (Other) A: A: A: A: A: A: A: A: A: Table 52 1 2 3 4 5 6 7 8 9 All countries (5J=5M+ZA+5Z) 941 Unallocated - 5M 942 Residents - ZA 943 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 944 Developed countries - 5R3 Andorra – AD 945 946 to to United States – US 979 Residual developed countries - 2R 980 Offshore centres - 1N4 Aruba – AW 981 982 to to West Indies UK - 1Z 1002 Residual former Netherlands Antilles - 2D 1003 Residual offshore centres - 2N 1004

1. Without any decimals.
2. Total liabilities: international deposits plus international own issues of debt securities plus other international liabilities.
3. As specified in table A, in regulation 65(9)(a).
4. As specified in table B, in regulation 65(9)(b).

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• 4U4 Argentina – AR 1026 1027 to to Venezuela – VE 1057 Residual Latin America and Caribbean
• 2H 1058 Developing Africa and Middle East – 4W5 1059 Algeria – DZ 1060 to to Zimbabwe – ZW 1124 Residual Africa (includes Western Sahara) and Middle East - 2W 1125 Developing Asia and Pacific - 4Y6 Afghanistan – AF 1126 1127 to to Wallis and Futuna – WF 1172 Residual Asia and Pacific - 2O 1173 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 1174

1. Without any decimals.
2. Total liabilities: international deposits plus international own issues of debt securities plus other international liabilities.
3. As specified in table C, in regulation 65(9)(c).
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As respectively specified in tables G and H, in regulations 65(9)(g)(i) and 65(9)(g)(ii).

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1. Without any decimals.
2. Total deposits, liabilities.
3. As specified in table A, in regulation 65(9)(a).
4. As specified in table B, in regulation 65(9)(b).

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• 4U4 Argentina – AR 1260 1261 to to Venezuela – VE 1291 Residual Latin America and Caribbean
• 2H 1292 Developing Africa and Middle East – 4W5 1293 Algeria – DZ 1294 to to Zimbabwe – ZW 1358 Residual Africa (includes Western Sahara) and Middle East - 2W 1359 Developing Asia and Pacific - 4Y6 Afghanistan – AF 1360 1361 to to Wallis and Futuna – WF 1406 Residual Asia and Pacific - 2O 1407 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 1408

1. Without any decimals.
2. Total deposits, liabilities.
3. As specified in table C, in regulation 65(9)(c).
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As respectively specified in tables G and H, in regulations 65(9)(g)(i) and 65(9)(g)(ii).

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1. Without any decimals.
2. Total own issues of debt securities.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  275 Annexure L 15 | Page SECTION 1: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS ALL SECTORS (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Line no. Total other liabilities: All currencies Domestic currency Foreign currency TO1:A: ZAR:D: TO1:F: USD:F: EUR:F: JPY:F: GBP:F: CHF:F: TO3:F: All sectors All sectors (Rand) All sectors (Total foreign currency) All sectors (USD) All sectors (EUR) All sectors (JPY) All sectors (GBP) All sectors (CHF) All sectors (Other) A: A: A: A: A: A: A: A: A: Table 82 1 2 3 4 5 6 7 8 9 All countries (5J=5M+ZA+5Z) 1417 Unallocated - 5M 1418 Residents - ZA 1419 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1420 Developed countries - 5R3 Andorra – AD 1421 1422 to to United States – US 1455 Residual developed countries - 2R 1456 Offshore centres - 1N4 Aruba – AW 1457 1458 to to West Indies UK - 1Z 1478 Residual former Netherlands Antilles - 2D 1479 Residual offshore centres - 2N 1480

1. Without any decimals.
2. Total other liabilities.
3. As specified in table A, in regulation 65(9)(a).
4. As specified in table B, in regulation 65(9)(b).

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• 4U4 Argentina – AR 1502 1503 to to Venezuela – VE 1533 Residual Latin America and Caribbean
• 2H 1534 Developing Africa and Middle East – 4W5 1535 Algeria – DZ 1536 to to Zimbabwe – ZW 1600 Residual Africa (includes Western Sahara) and Middle East - 2W 1601 Developing Asia and Pacific - 4Y6 Afghanistan – AF 1602 1603 to to Wallis and Futuna – WF 1648 Residual Asia and Pacific - 2O 1649 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 1650

1. Without any decimals.
2. Total other liabilities.
3. As specified in table C, in regulation 65(9)(c).
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As respectively specified in tables G and H, in regulations 65(9)(g)(i) and 65(9)(g)(ii).

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1. Without any decimals.
2. Total other liabilities.

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1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total claims: loans plus holdings of debt securities plus other assets.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).
7. As specified in table I, in regulation 65(9)(h).

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1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total claims: loans plus holdings of debt securities plus other assets.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za 280  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 20 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total loans: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks7 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 23 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 235 Unallocated - 5M 236 Residents - ZA 237 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 238 Developed countries - 5R4 Andorra – AD 239 240 to to United States – US 273 Residual developed countries - 2R 274 Offshore centres - 1N5 Aruba – AW 275 276 to to West Indies UK - 1Z 296 Residual former Netherlands Antilles - 2D 297 Residual offshore centres - 2N 298 Developing Europe - 3C6 Albania - AL 299 300 to to Ukraine - UA 317 Residual former Serbia and Montenegro - 2C 318 Residual Europe - 2B 319

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total loans, claims.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).
7. As specified in table I, in regulation 65(9)(h).

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1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total loans, claims.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za 282  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 22 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total holdings of debt securities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks7 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 33 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 469 Unallocated - 5M 470 Residents - ZA 471 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 472 Developed countries - 5R4 Andorra – AD 473 474 to to United States – US 507 Residual developed countries - 2R 508 Offshore centres - 1N5 Aruba – AW 509 510 to to West Indies UK - 1Z 530 Residual former Netherlands Antilles - 2D 531 Residual offshore centres - 2N 532 Developing Europe - 3C6 Albania - AL 533 534 to to Ukraine - UA 551 Residual former Serbia and Montenegro - 2C 552 Residual Europe - 2B 553

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total holdings of debt securities.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).
7. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  283 Annexure L 23 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total holdings of debt securities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks7 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 33 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 554 555 to to Venezuela – VE 585 Residual Latin America and Caribbean - 2H 586 Developing Africa and Middle East – 4W5 587 Algeria – DZ 588 to to Zimbabwe – ZW 652 Residual Africa (includes Western Sahara) and Middle East - 2W 653 Developing Asia and Pacific - 4Y6 Afghanistan – AF 654 655 to to Wallis and Futuna – WF 700 Residual Asia and Pacific - 2O 701 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C 702

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total holdings of debt securities.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za 284  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 24 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other assets: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks7 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 43 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 703 Unallocated - 5M 704 Residents - ZA 705 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 706 Developed countries - 5R4 Andorra – AD 707 708 to to United States – US 741 Residual developed countries - 2R 742 Offshore centres - 1N5 Aruba – AW 743 744 to to West Indies UK - 1Z 764 Residual former Netherlands Antilles - 2D 765 Residual offshore centres - 2N 766 Developing Europe - 3C6 Albania – AL 767 768 to to Ukraine – UA 785 Residual former Serbia and Montenegro - 2C 786 Residual Europe - 2B 787

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total other assets.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).
7. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  285 Annexure L 25 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other assets: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks7 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 43 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 788 789 to to Venezuela – VE 819 Residual Latin America and Caribbean - 2H 820 Developing Africa and Middle East – 4W5 821 Algeria – DZ 822 to to Zimbabwe – ZW 886 Residual Africa (includes Western Sahara) and Middle East - 2W 887 Developing Asia and Pacific - 4Y6 Afghanistan – AF 888 889 to to Wallis and Futuna – WF 934 Residual Asia and Pacific - 2O 935 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C 936

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total other assets.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za 286  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 26 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other assets: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks4 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 43 1 2 3 4 5 6 7 to 27 of which: Derivative instruments All countries (5J=5M+ZA+5Z) 937 Unallocated - 5M 938 Residents - ZA 939 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 940

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total other assets.
4. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  287 Annexure L 27 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks7 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 53 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 941 Unallocated - 5M 942 Residents - ZA 943 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 944 Developed countries - 5R4 Andorra – AD 945 946 to to United States – US 979 Residual developed countries - 2R 980 Offshore centres - 1N5 Aruba – AW 981 982 to to West Indies UK - 1Z 1002 Residual former Netherlands Antilles - 2D 1003 Residual offshore centres - 2N 1004 Developing Europe - 3C6 Albania - AL 1005 1006 to to Ukraine - UA 1023 Residual former Serbia and Montenegro - 2C 1024 Residual Europe - 2B 1025

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total liabilities: international deposits plus international own issues of debt securities plus other international liabilities.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).
7. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za 288  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 28 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks7 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 53 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 1026 1027 to to Venezuela – VE 1057 Residual Latin America and Caribbean - 2H 1058 Developing Africa and Middle East – 4W5 1059 Algeria – DZ 1060 to to Zimbabwe – ZW 1124 Residual Africa (includes Western Sahara) and Middle East - 2W 1125 Developing Asia and Pacific - 4Y6 Afghanistan – AF 1126 1127 to to Wallis and Futuna – WF 1172 Residual Asia and Pacific - 2O 1173 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C 1174

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total liabilities: international deposits plus international own issues of debt securities plus other international liabilities.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  289 Annexure L 29 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total deposits: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks7 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 63 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 1175 Unallocated - 5M 1176 Residents - ZA 1177 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1178 Developed countries - 5R4 Andorra – AD 1179 1180 to to United States – US 1213 Residual developed countries - 2R 1214 Offshore centres - 1N5 Aruba – AW 1215 1216 to to West Indies UK - 1Z 1236 Residual former Netherlands Antilles - 2D 1237 Residual offshore centres - 2N 1238 Developing Europe - 3C6 Albania – AL 1239 1240 to to Ukraine – UA 1257 Residual former Serbia and Montenegro - 2C 1258 Residual Europe - 2B 1259

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total deposits.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).
7. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za 290  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 30 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total deposits: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks7 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 63 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 1260 1261 to to Venezuela – VE 1291 Residual Latin America and Caribbean - 2H 1292 Developing Africa and Middle East – 4W5 1293 Algeria – DZ 1294 to to Zimbabwe – ZW 1358 Residual Africa (includes Western Sahara) and Middle East - 2W 1359 Developing Asia and Pacific - 4Y6 Afghanistan – AF 1360 1361 to to Wallis and Futuna – WF 1406 Residual Asia and Pacific - 2O 1407 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C 1408

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total deposits.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  291 Annexure L 31 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total own issues of debt securities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis-à-vis banks of which: Inter-office Central banks4 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 73 1 2 3 4 5 6 7 to 27 Total: All maturities All countries (5J=5M+ZA+5Z) 1409 Unallocated - 5M 1410 Residents - ZA 1411 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1412 of which: Up to and including one year All countries (5J=5M+ZA+5Z) 1413 Unallocated - 5M 1414 Residents - ZA 1415 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1416

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total own issues of debt securities.
4. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za 292  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 32 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks7 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 83 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 1417 Unallocated - 5M 1418 Residents - ZA 1419 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1420 Developed countries - 5R4 Andorra – AD 1421 1422 to to United States – US 1455 Residual developed countries - 2R 1456 Offshore centres - 1N5 Aruba – AW 1457 1458 to to West Indies UK - 1Z 1478 Residual former Netherlands Antilles - 2D 1479 Residual offshore centres - 2N 1480 Developing Europe - 3C6 Albania - AL 1481 1482 to to Ukraine - UA 1499 Residual former Serbia and Montenegro - 2C 1500 Residual Europe - 2B 1501

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total other liabilities.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).
7. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  293 Annexure L 33 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks7 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 83 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 1502 1503 to to Venezuela – VE 1533 Residual Latin America and Caribbean - 2H 1534 Developing Africa and Middle East – 4W5 1535 Algeria – DZ 1536 to to Zimbabwe – ZW 1600 Residual Africa (includes Western Sahara) and Middle East - 2W 1601 Developing Asia and Pacific - 4Y6 Afghanistan – AF 1602 1603 to to Wallis and Futuna – WF 1648 Residual Asia and Pacific - 2O 1649 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C 1650

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total other liabilities.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za 294  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 34 | Page SECTION 2: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS BANK SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Positions vis-à￾vis banks of which: Positions vis-à- vis banks of which: Positions vis- à-vis banks of which: Inter-office Central banks4 Inter-office Central banks Inter-office Central banks B: I: M: B: I: M: B: I: M: Table 83 1 2 3 4 5 6 7 to 27 of which: Derivative instruments All countries (5J=5M+ZA+5Z) 1651 Unallocated - 5M 1652 Residents - ZA 1653 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1654

1. Without any decimals.
2. For purposes of the completion of this section 2, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(b).
3. Total other liabilities.
4. As specified in table I, in regulation 65(9)(h).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  295 Annexure L 35 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Total claims: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 13 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 1 Unallocated - 5M 2 Residents - ZA 3 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 4 Developed countries - 5R4 Andorra – AD 5 6 to to United States – US 39 Residual developed countries - 2R 40 Offshore centres - 1N5 Aruba – AW 41 42 to to West Indies UK - 1Z 62 Residual former Netherlands Antilles - 2D 63 Residual offshore centres - 2N 64 Developing Europe - 3C6 Albania – AL 65 66 to to Ukraine – UA 83 Residual former Serbia and Montenegro - 2C 84 Residual Europe - 2B 85

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total claims: loans plus holdings of debt securities plus other assets.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za 296  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 36 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Total claims: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 13 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 86 87 to to Venezuela – VE 117 Residual Latin America and Caribbean - 2H 118 Developing Africa and Middle East – 4W5 119 Algeria – DZ 120 to to Zimbabwe – ZW 184 Residual Africa (includes Western Sahara) and Middle East - 2W 185 Developing Asia and Pacific - 4Y6 Afghanistan – AF 186 187 to to Wallis and Futuna – WF 232 Residual Asia and Pacific - 2O 233 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 234

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total claims: loans plus holdings of debt securities plus other assets.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table G in regulation 65(9)(g)(i) for non-bank financial institutions, and in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  297 Annexure L 37 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Total loans: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 2 3 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 235 Unallocated - 5M 236 Residents - ZA 237 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 238 Developed countries - 5R4 Andorra – AD 239 240 to to United States – US 273 Residual developed countries - 2R 274 Offshore centres - 1N5 Aruba – AW 275 276 to to West Indies UK - 1Z 296 Residual former Netherlands Antilles - 2D 297 Residual offshore centres - 2N 298 Developing Europe - 3C6 Albania – AL 299 300 to to Ukraine – UA 317 Residual former Serbia and Montenegro - 2C 318 Residual Europe - 2B 319

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total loans, claims.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za 298  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 38 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Table 2 3 Total loans: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 320 321 to to Venezuela – VE 351 Residual Latin America and Caribbean - 2H 352 Developing Africa and Middle East – 4W5 353 Algeria – DZ 354 to to Zimbabwe – ZW 418 Residual Africa (includes Western Sahara) and Middle East - 2W 419 Developing Asia and Pacific - 4Y6 Afghanistan – AF 420 421 to to Wallis and Futuna – WF 466 Residual Asia and Pacific - 2O 467 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 468

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total loans, claims.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table G in regulation 65(9)(g)(i) for non-bank financial institutions, and in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  299 Annexure L 39 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total holdings of debt securities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 33 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 469 Unallocated - 5M 470 Residents - ZA 471 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 472 Developed countries - 5R4 Andorra – AD 473 474 to to United States – US 507 Residual developed countries - 2R 508 Offshore centres - 1N5 Aruba – AW 509 510 to to West Indies UK - 1Z 530 Residual former Netherlands Antilles - 2D 531 Residual offshore centres - 2N 532 Developing Europe - 3C6 Albania – AL 533 534 to to Ukraine – UA 551 Residual former Serbia and Montenegro - 2C 552 Residual Europe - 2B 553

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total holdings of debt securities.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za 300  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 40 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Total holdings of debt securities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 3 3 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 554 555 to to Venezuela – VE 585 Residual Latin America and Caribbean - 2H 586 Developing Africa and Middle East – 4W5 587 Algeria – DZ 588 to to Zimbabwe – ZW 652 Residual Africa (includes Western Sahara) and Middle East - 2W 653 Developing Asia and Pacific - 4Y6 Afghanistan – AF 654 655 to to Wallis and Futuna – WF 700 Residual Asia and Pacific - 2O 701 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 702

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total holdings of debt securities.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table G in regulation 65(9)(g)(i) for non-bank financial institutions, and in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  301 Annexure L 41 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Table 4 3 Total other assets: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 703 Unallocated - 5M 704 Residents - ZA 705 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 706 Developed countries - 5R4 Andorra – AD 707 708 to to United States – US 741 Residual developed countries - 2R 742 Offshore centres - 1N5 Aruba – AW 743 744 to to West Indies UK - 1Z 764 Residual former Netherlands Antilles - 2D 765 Residual offshore centres - 2N 766 Developing Europe - 3C6 Albania – AL 767 768 to to Ukraine – UA 785 Residual former Serbia and Montenegro - 2C 786 Residual Europe - 2B 787

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total other assets.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za 302  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 42 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Total other assets: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 4 3 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 788 789 to to Venezuela – VE 819 Residual Latin America and Caribbean - 2H 820 Developing Africa and Middle East – 4W5 821 Algeria – DZ 822 to to Zimbabwe – ZW 886 Residual Africa (includes Western Sahara) and Middle East - 2W 887 Developing Asia and Pacific - 4Y6 Afghanistan – AF 888 889 to to Wallis and Futuna – WF 934 Residual Asia and Pacific - 2O 935 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 936

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total other assets.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table G in regulation 65(9)(g)(i) for non-bank financial institutions, and in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  303 Annexure L 43 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other assets: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 43 1 2 3 4 5 6 7 to 27 of which: Derivative instruments All countries (5J=5M+ZA+5Z) 937 Unallocated - 5M 938 Residents - ZA 939 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 940

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total other assets.

This gazette is also available free online at www.gpwonline.co.za 304  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 44 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Total liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 5 3 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 941 Unallocated - 5M 942 Residents - ZA 943 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 944 Developed countries - 5R4 Andorra – AD 945 946 to to United States – US 979 Residual developed countries - 2R 980 Offshore centres - 1N5 Aruba – AW 981 982 to to West Indies UK - 1Z 1002 Residual former Netherlands Antilles - 2D 1003 Residual offshore centres - 2N 1004 Developing Europe - 3C6 Albania – AL 1005 1006 to to Ukraine – UA 1023 Residual former Serbia and Montenegro - 2C 1024 Residual Europe - 2B 1025

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total liabilities: international deposits plus international own issues of debt securities plus other international liabilities.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  305 Annexure L 45 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Total liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 5 3 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 1026 1027 to to Venezuela – VE 1057 Residual Latin America and Caribbean - 2H 1058 Developing Africa and Middle East – 4W5 1059 Algeria – DZ 1060 to to Zimbabwe – ZW 1124 Residual Africa (includes Western Sahara) and Middle East - 2W 1125 Developing Asia and Pacific - 4Y6 Afghanistan – AF 1126 1127 to to Wallis and Futuna – WF 1172 Residual Asia and Pacific - 2O 1173 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 1174

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total liabilities: international deposits plus international own issues of debt securities plus other international liabilities.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table G in regulation 65(9)(g)(i) for non-bank financial institutions, and in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za 306  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 46 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Total deposits: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 6 3 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 1175 Unallocated - 5M 1176 Residents - ZA 1177 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1178 Developed countries - 5R4 Andorra – AD 1179 1180 to to United States – US 1213 Residual developed countries - 2R 1214 Offshore centres - 1N5 Aruba – AW 1215 1216 to to West Indies UK - 1Z 1236 Residual former Netherlands Antilles - 2D 1237 Residual offshore centres - 2N 1238 Developing Europe - 3C6 Albania - AL 1239 1240 to to Ukraine - UA 1257 Residual former Serbia and Montenegro - 2C 1258 Residual Europe - 2B 1259

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total deposits, liabilities.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  307 Annexure L 47 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Total deposits: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 6 3 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 1260 1261 to to Venezuela – VE 1291 Residual Latin America and Caribbean - 2H 1292 Developing Africa and Middle East – 4W5 1293 Algeria – DZ 1294 to to Zimbabwe – ZW 1358 Residual Africa (includes Western Sahara) and Middle East - 2W 1359 Developing Asia and Pacific - 4Y6 Afghanistan – AF 1360 1361 to to Wallis and Futuna – WF 1406 Residual Asia and Pacific - 2O 1407 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 1408

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total deposits, liabilities.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table G in regulation 65(9)(g)(i) for non-bank financial institutions, and in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za 308  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 48 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total own issues of debt securities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 73 1 2 3 4 5 6 7 to 27 Total: All maturities All countries (5J=5M+ZA+5Z) 1409 Unallocated - 5M 1410 Residents - ZA 1411 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1412 of which: Up to and including one year All countries (5J=5M+ZA+5Z) 1413 Unallocated - 5M 1414 Residents - ZA 1415 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1416

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total own issues of debt securities.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  309 Annexure L 49 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Total other liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 8 3 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 1417 Unallocated - 5M 1418 Residents - ZA 1419 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1420 Developed countries - 5R4 Andorra – AD 1421 1422 to to United States – US 1455 Residual developed countries - 2R 1456 Offshore centres - 1N5 Aruba – AW 1457 1458 to to West Indies UK - 1Z 1478 Residual former Netherlands Antilles - 2D 1479 Residual offshore centres - 2N 1480 Developing Europe - 3C6 Albania – AL 1481 1482 to to Ukraine – UA 1499 Residual former Serbia and Montenegro - 2C 1500 Residual Europe - 2B 1501

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total other liabilities.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za 310  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 50 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Total other liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 8 3 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 1502 1503 to to Venezuela – VE 1533 Residual Latin America and Caribbean - 2H 1534 Developing Africa and Middle East – 4W5 1535 Algeria – DZ 1536 to to Zimbabwe – ZW 1600 Residual Africa (includes Western Sahara) and Middle East - 2W 1601 Developing Asia and Pacific - 4Y6 Afghanistan – AF 1602 1603 to to Wallis and Futuna – WF 1648 Residual Asia and Pacific - 2O 1649 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 1650

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total other liabilities.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table G in regulation 65(9)(g)(i) for non-bank financial institutions, and in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  311 Annexure L 51 | Page SECTION 3: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS TOTAL NON-BANK SECTOR AND UNALLOCATED (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank sectors and unallocated Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector Non-bank financial institutions Non-financial sectors Unallocated by sector F: P: U: F: P: U: F: P: U: Table 83 1 2 3 4 5 6 7 to 27 of which: Derivative instruments All countries (5J=5M+ZA+5Z) 1651 Unallocated - 5M 1652 Residents - ZA 1653 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1654

1. Without any decimals.
2. For purposes of the completion of this section 3, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(c).
3. Total other liabilities.

This gazette is also available free online at www.gpwonline.co.za 312  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 52 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total claims: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 13 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 1 Unallocated - 5M 2 Residents - ZA 3 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 4 Developed countries - 5R4 Andorra – AD 5 6 to to United States – US 39 Residual developed countries - 2R 40 Offshore centres - 1N5 Aruba – AW 41 42 to to West Indies UK - 1Z 62 Residual former Netherlands Antilles - 2D 63 Residual offshore centres - 2N 64 Developing Europe - 3C6 Albania – AL 65 66 to to Ukraine – UA 83 Residual former Serbia and Montenegro - 2C 84 Residual Europe - 2B 85

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total claims: loans plus holdings of debt securities plus other assets.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  313 Annexure L 53 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total claims: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 13 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 86 87 to to Venezuela – VE 117 Residual Latin America and Caribbean - 2H 118 Developing Africa and Middle East – 4W5 119 Algeria – DZ 120 to to Zimbabwe – ZW 184 Residual Africa (includes Western Sahara) and Middle East - 2W 185 Developing Asia and Pacific - 4Y6 Afghanistan – AF 186 187 to to Wallis and Futuna – WF 232 Residual Asia and Pacific - 2O 233 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 234

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total claims: loans plus holdings of debt securities plus other assets.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za 314  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 54 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total loans: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 23 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 235 Unallocated - 5M 236 Residents - ZA 237 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 238 Developed countries - 5R4 Andorra – AD 239 240 to to United States – US 273 Residual developed countries - 2R 274 Offshore centres - 1N5 Aruba – AW 275 276 to to West Indies UK - 1Z 296 Residual former Netherlands Antilles - 2D 297 Residual offshore centres - 2N 298 Developing Europe - 3C6 Albania - AL 299 300 to to Ukraine - UA 317 Residual former Serbia and Montenegro - 2C 318 Residual Europe - 2B 319

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total loans, claims.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  315 Annexure L 55 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total loans: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 23 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 320 321 to to Venezuela – VE 351 Residual Latin America and Caribbean - 2H 352 Developing Africa and Middle East – 4W5 353 Algeria – DZ 354 to to Zimbabwe – ZW 418 Residual Africa (includes Western Sahara) and Middle East - 2W 419 Developing Asia and Pacific - 4Y6 Afghanistan – AF 420 421 to to Wallis and Futuna – WF 466 Residual Asia and Pacific - 2O 467 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 468

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total loans, claims.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za 316  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 56 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total holdings of debt securities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 33 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 469 Unallocated - 5M 470 Residents - ZA 471 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 472 Developed countries - 5R4 Andorra – AD 473 474 to to United States – US 507 Residual developed countries - 2R 508 Offshore centres - 1N5 Aruba – AW 509 510 to to West Indies UK - 1Z 530 Residual former Netherlands Antilles - 2D 531 Residual offshore centres - 2N 532 Developing Europe - 3C6 Albania – AL 533 534 to to Ukraine - UA 551 Residual former Serbia and Montenegro - 2C 552 Residual Europe - 2B 553

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total holdings of debt securities.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  317 Annexure L 57 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total holdings of debt securities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 33 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 554 555 to to Venezuela – VE 585 Residual Latin America and Caribbean - 2H 586 Developing Africa and Middle East – 4W5 587 Algeria – DZ 588 to to Zimbabwe – ZW 652 Residual Africa (includes Western Sahara) and Middle East - 2W 653 Developing Asia and Pacific - 4Y6 Afghanistan – AF 654 655 to to Wallis and Futuna – WF 700 Residual Asia and Pacific - 2O 701 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 702

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total holdings of debt securities.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za 318  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 58 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other assets: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 43 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 703 Unallocated - 5M 704 Residents - ZA 705 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 706 Developed countries - 5R4 Andorra – AD 707 708 to to United States – US 741 Residual developed countries - 2R 742 Offshore centres - 1N5 Aruba – AW 743 744 to to West Indies UK - 1Z 764 Residual former Netherlands Antilles - 2D 765 Residual offshore centres - 2N 766 Developing Europe - 3C6 Albania - AL 767 768 to to Ukraine - UA 785 Residual former Serbia and Montenegro - 2C 786 Residual Europe - 2B 787

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total other assets.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  319 Annexure L 59 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other assets: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 43 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 788 789 to to Venezuela – VE 819 Residual Latin America and Caribbean - 2H 820 Developing Africa and Middle East – 4W5 821 Algeria – DZ 822 to to Zimbabwe – ZW 886 Residual Africa (includes Western Sahara) and Middle East - 2W 887 Developing Asia and Pacific - 4Y6 Afghanistan – AF 888 889 to to Wallis and Futuna – WF 934 Residual Asia and Pacific - 2O 935 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 936

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total other assets.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za 320  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 60 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other assets: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 43 1 2 3 4 5 6 7 to 27 of which: Derivative instruments All countries (5J=5M+ZA+5Z) 937 Unallocated - 5M 938 Residents - ZA 939 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 940

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total other assets.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  321 Annexure L 61 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 53 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 941 Unallocated - 5M 942 Residents - ZA 943 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 944 Developed countries - 5R4 Andorra – AD 945 946 to to United States – US 979 Residual developed countries - 2R 980 Offshore centres - 1N5 Aruba – AW 981 982 to to West Indies UK - 1Z 1002 Residual former Netherlands Antilles - 2D 1003 Residual offshore centres - 2N 1004 Developing Europe - 3C6 Albania – AL 1005 1006 to to Ukraine – UA 1023 Residual former Serbia and Montenegro - 2C 1024 Residual Europe - 2B 1025

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total liabilities: international deposits plus international own issues of debt securities plus other international liabilities.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za 322  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 62 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001 ) Vis-à-vis country with ISO code Total liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 5 3 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 1026 1027 to to Venezuela – VE 1057 Residual Latin America and Caribbean - 2H 1058 Developing Africa and Middle East – 4W5 1059 Algeria – DZ 1060 to to Zimbabwe – ZW 1124 Residual Africa (includes Western Sahara) and Middle East - 2W 1125 Developing Asia and Pacific - 4Y6 Afghanistan – AF 1126 1127 to to Wallis and Futuna – WF 1172 Residual Asia and Pacific - 2O 1173 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 1174

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total liabilities: international deposits plus international own issues of debt securities plus other international liabilities.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  323 Annexure L 63 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total deposits: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 63 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 1175 Unallocated - 5M 1176 Residents - ZA 1177 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1178 Developed countries - 5R4 Andorra – AD 1179 1180 to to United States – US 1213 Residual developed countries - 2R 1214 Offshore centres - 1N5 Aruba – AW 1215 1216 to to West Indies UK - 1Z 1236 Residual former Netherlands Antilles - 2D 1237 Residual offshore centres - 2N 1238 Developing Europe - 3C6 Albania – AL 1239 1240 to to Ukraine – UA 1257 Residual former Serbia and Montenegro - 2C 1258 Residual Europe - 2B 1259

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total deposits, liabilities.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za 324  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 64 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total deposits: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 63 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 1260 1261 to to Venezuela – VE 1291 Residual Latin America and Caribbean - 2H 1292 Developing Africa and Middle East – 4W5 1293 Algeria – DZ 1294 to to Zimbabwe – ZW 1358 Residual Africa (includes Western Sahara) and Middle East - 2W 1359 Developing Asia and Pacific - 4Y6 Afghanistan – AF 1360 1361 to to Wallis and Futuna – WF 1406 Residual Asia and Pacific - 2O 1407 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 1408

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total deposits, liabilities.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  325 Annexure L 65 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total own issues of debt securities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non￾financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 73 1 2 3 4 5 6 7 to 27 Total: All maturities All countries (5J=5M+ZA+5Z) 1409 Unallocated - 5M 1410 Residents - ZA 1411 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1412 of which: Up to and including one year All countries (5J=5M+ZA+5Z) 1413 Unallocated - 5M 1414 Residents - ZA 1415 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1416

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total own issues of debt securities.

This gazette is also available free online at www.gpwonline.co.za 326  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 66 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 83 1 2 3 4 5 6 7 to 27 All countries (5J=5M+ZA+5Z) 1417 Unallocated - 5M 1418 Residents - ZA 1419 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1420 Developed countries - 5R4 Andorra – AD 1421 1422 to to United States – US 1455 Residual developed countries - 2R 1456 Offshore centres - 1N5 Aruba – AW 1457 1458 to to West Indies UK - 1Z 1478 Residual former Netherlands Antilles - 2D 1479 Residual offshore centres - 2N 1480 Developing Europe - 3C6 Albania – AL 1481 1482 to to Ukraine – UA 1499 Residual former Serbia and Montenegro - 2C 1500 Residual Europe - 2B 1501

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total other liabilities.
4. As specified in table A, in regulation 65(9)(a).
5. As specified in table B, in regulation 65(9)(b).
6. As specified in table C, in regulation 65(9)(c).

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  327 Annexure L 67 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 83 1 2 3 4 5 6 7 to 27 Developing Latin America and Caribbean - 4U4 Argentina – AR 1502 1503 to to Venezuela – VE 1533 Residual Latin America and Caribbean - 2H 1534 Developing Africa and Middle East – 4W5 1535 Algeria – DZ 1536 to to Zimbabwe – ZW 1600 Residual Africa (includes Western Sahara) and Middle East - 2W 1601 Developing Asia and Pacific - 4Y6 Afghanistan – AF 1602 1603 to to Wallis and Futuna – WF 1648 Residual Asia and Pacific - 2O 1649 International organisations (except the BIS incl. under Switzerland and ECB incl. under Germany) - 1C7 1650

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total other liabilities.
4. As specified in table D, in regulation 65(9)(d).
5. As specified in table E, in regulation 65(9)(e).
6. As specified in table F, in regulation 65(9)(f).
7. As specified in table H in regulation 65(9)(g)(ii) for non-financial sectors.

This gazette is also available free online at www.gpwonline.co.za 328  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016 Annexure L 68 | Page SECTION 4: TOTAL FINANCIAL CLAIMS AND LIABILITIES BY INSTRUMENT AND CURRENCY VIS-À-VIS SUB-SECTORS OF NON-FINANCIAL SECTOR (All amounts to be rounded off to the nearest R’0001) Vis-à-vis country with ISO code Total other liabilities: All currencies Domestic currency Foreign Currencies2 TO1:A: TO1:A: TO1:A: ZAR:D: ZAR:D: ZAR:D: TO1:F: to TO3:F: Non-financial sectors Non-financial sectors Non-financial sectors Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs Non-financial institutions General government Households/ NPISHs C: G: H: C: G: H: C: G: H: Table 83 1 2 3 4 5 6 7 to 27 of which: Derivative instruments All countries (5J=5M+ZA+5Z) 1651 Unallocated - 5M 1652 Residents - ZA 1653 Rest of the world – Non-residents (5Z= 5R+1N+3C+4U+4W+4Y+1C; excl. ZA) 1654 Hash total4 1655

1. Without any decimals.
2. For purposes of the completion of this section 4, columns 7 to 27 specified in tables 1 to 8 are standardized, and shall be populated according to the requirements specified in regulation 65(8)(d).
3. Total other liabilities.
4. Report as absolute numbers, not Rand thousands.

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  329

This gazette is also available free online at www.gpwonline.co.za 330  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016

This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 20 MEI 2016 No. 40002  331 Warning!!! To all suppliers and potential suppliers of goods to the Government Printing Works The Government Printing Works would like to warn members of the public against an organised syndicate(s) scamming unsuspecting members of the public and claiming to act on behalf of the Government Printing Works. One of the ways in which the syndicate operates is by requesting quotations for various goods and services on a quotation form with the logo of the Government Printing Works. Once the official order is placed the syndicate requesting upfront payment before delivery will take place. Once the upfront payment is done the syndicate do not deliver the goods and service provider then expect payment from Government Printing Works. Government Printing Works condemns such illegal activities and encourages service providers to confirm the legitimacy of purchase orders with GPW SCM, prior to processing and delivery of goods. To confirm the legitimacy of purchase orders, please contact: Renny Chetty (012) 748-6375 (Renny.Chetty@gpw.gov.za), Anna-Marie du Toit (012) 748-6292 (Anna-Marie.DuToit@gpw.gov.za) and Siraj Rizvi (012) 748-6380 (Siraj.Rizvi@gpw.gov.za)

This gazette is also available free online at www.gpwonline.co.za Printed by and obtainable from the Government Printer, Bosman Street, Private Bag X85, Pretoria, 0001 Contact Centre Tel: 012-748 6200. eMail: info.egazette@gpw.gov.za Publications: Tel: (012) 748 6053, 748 6061, 748 6065 332  No. 40002 GOVERNMENT GAZETTE, 20 MAY 2016