Regulatory Alerts2024-10-01
Circular Annex 7
The regulator issues Circular Annex 7 to require financial institutions and central banking entities to conduct a comprehensive asset and liability maturity analysis, calculate an immediate liquidity ratio using specified balance sheet components such as cash, demand deposits, and sound credits, and report monthly credit allocations segmented by term and interest rate. The framework establishes standardized calculation methodologies for liquidity ratios, defines clear thresholds for short- and long-term sound credits, and sets borrowing requirements from financial institutions. Compliance ensures accurate monitoring of institutional liquidity positions and supports prudent risk management through standardized reporting intervals and rate brackets.
Annex 1: Asset and Liability Maturity Analysis | Actif (A) = (I + II) | 0 days to 1 month | 1-3 months | 1-6 months | 1-12 months | >12 months | Total | |---|---|---|---|---|---|---|---| | I. Balance Sheet | | | | | | | | | 1 Cash Advances | | | | | | | | | 2 Demand Deposits (advances with the Central Bank and financial institutions) | | | | | | | | | 3 Time Deposits (claims with the Central Bank and financial institutions) | | | | | | | |
Annex 2: Calculation of the Immediate Liquidity Ratio
| Immediate Liquidity Ratio | Amount |
|---|---|
| Realizable and Available Value (A) | |
| 10 - Cash on Hand | |
| 111 - Demand Deposits | |
| 112 - Deposit Accounts | |
| 141 - Loans to Financial Institutions | |
| (211+212) Short-term Sound Credits | |
| 35 - Advances and loans to staff, directors, and members of the governing body | |
| 21 - Long-term Sound Credits | |
| Immediate Liquidity Ratio (A) | |
| 13 - Borrowings from Financial Institutions | |
| Immediate Liquidity Ratio (A) | |
| Standard | |
| Asset and Liability Ratio |
Annex 3: Monthly Allocation of Credits by Term and Rate
| Monthly Allocation of Credits by Term and Rate | 0.00% | 0.25% | Very | 0.75% | 1.00% |
|---|---|---|---|---|---|
| Short-term Credits (≤1 year) | |||||
| 211 - Outstanding Credits | |||||
| 212 - Sound Credits | |||||
| 213 - Restructured or Reschedulable Credits | |||||
| 214 - Credits on Non-Performing Resources |