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2014-04-15

Circular No. 02/SCO/2014, Dated April 15 – Reporting of Additional Information within Off-Site Supervision

The Bank of Mozambique mandates credit institutions to submit detailed monthly reports on the top 100 depositors, sectoral overdue credit, foreign assets, interest rate-sensitive items, and domestic/foreign resources via the BSA application. These reports must be delivered individually within 15 calendar days following month-end, utilizing standardized magnetic media and annexed reporting tables. Effective 60 days after publication, the regulation establishes precise data fields and assigns interpretive authority to the Banking Supervision Department.

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Bank of Mozambique Administration

Circular No. 02 /SCO/2014 Maputo, April 15, 2014

Subject: Reporting of additional information within Off-site Supervision

The Bank of Mozambique, in the exercise of its supervisory function over credit institutions and financial companies and pursuant to Article 39 of Law No. 1/92, dated January 3, determines:

  1. Credit institutions must submit, with reference to the last day of each month and within the following 15 calendar days, detailed information regarding:

    a) Top 100 depositors; b) Overdue credit by economic activity sectors; c) Foreign assets; d) Interest rate-sensitive assets and liabilities; and e) Resources of credit institutions in the country and abroad.

  2. The information referred to in the preceding paragraph must be presented in accordance with the annex to this Circular.

  3. The information referred to in this circular must be submitted on an individual basis and provided to the Bank of Mozambique through documentary and magnetic media via the BSA application (Banking Supervision Application).

  4. Along with this Circular, the reporting tables referred to in paragraph 1 of this Circular are attached on magnetic media and form an integral part thereof.

Bank of Mozambique Administration

MapsTables
Top 100 depositors1
Overdue credit by economic activity sectors2
Foreign assets3
Interest rate-sensitive assets and liabilities4
Resources of credit institutions in the country and abroad5

  1. Any doubts arising from the interpretation and application of this circular will be resolved by the Banking Supervision Department of the Bank of Mozambique.

  2. This circular enters into force 60 days after its publication.

BANK OF MOZAMBIQUE Supervision and Accounting Division [Signature] Joana J. D. Matsombe (Administrator)

MZ_STS_DP10001 Annex to Circular No. ________/SCO/2014 Table No. 1: Top 100 Depositors

Institution Code:
Economic Year:
Start Date:
End Date:
ORDERCOUNTERPARTYACCOUNT CODE IN ANALYTICAL STATEMENTTYPE OF COUNTERPARTYCOUNTRY OF COUNTERPARTYNUITMATURITY DATEVALUECURRENCYINDEX TYPEOPERATION RATEINDEXERREPORT DATEDEPOSIT TYPE
1
2
3
4
5
6
7
...
100

EXPLANATORY NOTES COUNTERPARTY: Customer Name ACCOUNT CODE: Indicate the account code where it is registered in the analytical statement TYPE OF COUNTERPARTY: State "1" if it belongs to the economic group or "0" if not COUNTRY OF COUNTERPARTY: Country where the counterparty is located, following ISO 3166-1 Code NUIT: To be completed if the counterparty is resident (optional field) MATURITY DATE: For time deposits or other applications with a maturity period, fill in the date in dd/mm/yyyy format VALUE: Value in thousands of Meticais CURRENCY: Fill with ISO 4217 code INDEX TYPE: (For currency) - fixed, floating, mixed, none OPERATION RATE: Indicate the rate that remunerates the deposit INDEXER: (For deposits in euros or others) (For rate) - LIBOR, MAIBOR, BM rediscount rate, etc. REPORT DATE: dd/mm/yyyy format (date to which the information refers)

MZ_STS_CVSA001 Annex to Circular No. ________/SCO/2014 Table No. 2: Overdue Credit by Economic Activity Sectors (values in thousands of Meticais)

Institution Code:
Economic Year:
Start Date:
End Date:
Economic Activity SectorsClass IClass IIClass IIIClass IVClass VTotal
1. AGRICULTURE0
1.1 Tea0
1.2 Sugar0
1.3 Cashew0
1.4 Sisal0
1.5 Copra0
1.6 Cotton0
1.7 Others0
2. LIVESTOCK0
3. FORESTRY & WOOD EXPL.0
4. FISHERIES0
5. EXTRACTIVE INDUSTRY0
Coal0
Others0
6. TRANSFORMING INDUSTRIES0
6.1 Food, Beverages & Tobacco0
6.2 Textiles, Clothing & Footwear0
6.3 Chemicals0
6.4 Metallurgy0
6.5 Others0
7. ELECTRICITY, GAS & WATER0
8. CONSTRUCTION & PUBLIC WORKS0
9. TOURISM INDUSTRY0
10. COMMERCE0
11. TRANSPORT & COMMUNICATIONS0
11.1 Rail Transport0
11.2 Road Transport0
11.3 Maritime Transport0
11.4 Others0
12. NON-MONETARY FIN. INST.0
13. OTHER SECTORS0
Private0
Housing0
Miscellaneous0
TOTAL0

MZ_STS_ACTEXT001 Annex to Circular No. ________/SCO/2014 Table No. 3: Foreign Assets

Institution Code:
Economic Year:
Start Date:
End Date:
ASSET TYPEACCOUNT CODECOUNTERPARTYCOUNTRY OF COUNTERPARTYTYPE OF COUNTERPARTYREPORT DATEMATURITY DATEINDEX TYPEINDEXERGUARANTOR TYPEGUARANTEE VALUEGUARANTEE CLASSOPERATION RATECURRENCYVALUE
0.00

EXPLANATORY NOTES ASSET TYPE: Deposit, Credit Operation, Others ACCOUNT CODE: Account 103, Account 111 or Account 131 COUNTERPARTY: Name of the institution where the application or availability is held COUNTRY OF COUNTERPARTY: Country where the counterparty is located, following ISO 3166-1 Code TYPE OF COUNTERPARTY: State "1" if related entity or "0" if not REPORT DATE: dd/mm/yyyy format (date to which the information refers) MATURITY DATE: dd/mm/yyyy format INDEX TYPE: Fixed, floating, mixed, none INDEXER: Libor, etc. (specify) GUARANTOR TYPE: State if it belongs to the economic group or "0" if not GUARANTEE VALUE: In thousands of Meticais GUARANTEE CLASS: Government bonds, letter of guarantee, guarantees, others (specify) OPERATION RATE: In % a.a. CURRENCY: ISO 4217 Code VALUE: In thousands of Meticais

MZ_STS_ACTPASSTXJ001 Annex to Circular No. ________/SCO/2014 Table No. 4: Interest Rate-Sensitive Assets and Liabilities (values in thousands of Meticais)

Institution Code:
Economic Year:
Start Date:
End Date:
Interest rate-sensitive assets
<=2 days
>2 and <=15 days
>15 and <= 30 days
>30 and <=60 days
>60 and <=90 days
>90 and <=180 days
>180 and <=360 days
>360 and <=2 years
>2 and <=3 years
>3 and <=4 years
>4 and <=5 years
>5 and <=10 years
> 10 years
indeterminate
Total interest rate-sensitive assets¹
Interest rate-sensitive liabilities
<=2 days
>2 and <=15 days
>15 and <= 30 days
>30 and <=60 days
>60 and <=90 days
>90 and <=180 days
>180 and <=360 days
>360 and <=2 years
>2 and <=3 years
>3 and <=4 years
>4 and <=5 years
>5 and <=10 years
> 10 years
indeterminate
Total interest rate-sensitive liabilities¹

1 Maturity may be estimated using residual and/or contractual interest rate repricing maturity.

MZ_STS_RIC001 Annex to Circular No. ________/SCO/2014 TABLE No. 5: Resources of credit institutions in the country and abroad

Institution Code:
Economic Year:
Start Date:
End Date:
COUNTERPARTYLIABILITY TYPEACCOUNT CODEVALUECURRENCYMATURITY DATECOUNTRY OF COUNTERPARTYINDEX TYPEOPERATION TYPEINDEXERCONTRACTING DATE

EXPLANATORY NOTES COUNTERPARTY: Name of the credit institution LIABILITY TYPE: Deposit, subordinated debt, parent company credit line, loan, others (specify) ACCOUNT CODE: Account 390, Account 391, Account 41, Account 480, others (specify) VALUE: In thousands of Meticais CURRENCY: Fill with ISO 4217 code MATURITY DATE: dd/mm/yyyy format COUNTRY OF COUNTERPARTY: Fill with ISO 3166-1 code INDEX TYPE: Fixed, Floating, mixed, none OPERATION RATE: In % a.a. INDEXER: LIBOR, etc (specify) CONTRACTING DATE: dd/mm/yyyy format

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