Prudential Report Template for Commissions on Deposits, Loans, Bonds and Other Instruments

# بسم الله الرحمن الرحيم

## مؤسسة النقد العربي السعودي  
المركز الرئيسي  

إدارة السياسات البنكية

الرقم : 391000029727  
التاريخ : 1439/03/15  
المرفقات : 13  

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**تعميم**

المحترم / سعادة

بعد التحية،  
الموضوع: نموذج التقرير الاحترازي لعمولات الودائع والقروض والسندات وغيرها من الأدوات.

إشارة إلى تعميم المؤسسة الإلحاقي رقم ٣٩١٠٠٠٠٢٥٦٢٣ وتاريخ ١٤٣٩/٣/٤ هـ والمشار به إلى  
تعميم المؤسسة رقم ٣٩١٠٠٠٠٠٦١٢٦ وتاريخ ١٤٣٩/٠١/١٨ هـ بشأن استحداث نموذج تقرير احترازي  
لعمولات الودائع والقروض والسندات وغيرها من الأدوات والذي سيتم تطبيق العمل به ابتداءً من شهر  
مارس ٢٠١٨ م (مرفق).

نفيدكم بأن التعميم ينطبق على كافة البنوك والتي من ضمنها فروع البنوك الأجنبية العاملة في  
المملكة كما ذكر تعميم المؤسسة المذكور أعلاه.

وتقبلوا تحياتي وتقديري،

**سليمان بن رشيد الجبرين**  
مدير إدارة السياسات البنكية المكلف

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نطاق التوزيع:  
فروع البنوك الأجنبية العاملة في المملكة.

المحسن

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ص.ب ٢٩٩٢ الرياض ١١١٦٩ ، العنوان البرقي : مركزي ، تلفكس ٤٠٤٤٠٠ هاتف ٤٦٣٢٠٠٠ فاكس ٤٦٦٧٤٤٤

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# ATTACHMENT - 1  
## Definitions and Guidance Notes  
### PRUDENTIAL RETURN ON LENDING AND DEPOSITS

#### 1. General
This general guidance is provided to facilitate the preparation of this quarterly return. This return should be completed at a solo level only.

Banks should use the following definitions and guidance notes for completing these returns relating to lending, deposit and borrowing's special commissions:

- Special commission received and paid should be disclosed in percentage terms (%) for new loans in first column split into Local Currency, Foreign Currency and Total and outstanding loans for the second column.
- Only weighted average is to be provided. Weighted average should be the weighted average of all changes of contractual rates within a quarter. Weighted average should be based on the amount outstanding at the end of the quarter and corresponding rates prevailing at that date.
- Current column means loans, interbank loans, investments, deposits, margin deposits, bonds and interbank deposits booked in that quarter. However, outstanding means cumulative including the current quarter.
- Calculation of weighted average (WA) is described in item 4.
- All classifications of Loans, Deposits and Bonds issued are mutually exclusive.
- All data for calculating weighted average rate should be related to M1 domestic (Resident by Local Currency & Foreign Currency).
- Special commission rate for Loans (B/S item 9.2 and 9.3), interbank deposits (B/S item 16) & lending (B/S item 4), Investment (B/S item 10) and Bond & Sukuk (B/S item 28).
- Special commission rate for deposits (B/S 17, 18, 21 and 22).
- Margin deposits (B/S 23)
- Weighted average rate for each row and each column, (if data is available) including total loans, and total deposits and subtotals should be calculated.
- This quarterly return to SAMA is due within 30 calendar days following the quarter end.
- Banks are requested to follow the note below to fill out the return.
- The list in annexure 3 should be used as a guide to fill out the return. We will update the list as needed. If any government institution or public nonfinancial corporation is not included in the list, banks are requested to draw this to our attention.

#### A. Quarterly Return
##### 2. Types of Loans (please note that accrued special commission receivable should be added in the loan while computing weighted average)
###### 2.1 Loans to Governments
Includes loans to all sovereign governments including Saudi Arabia and are classified as follows:

- Budgetary central government - (more details in annexure 3)
- Social security funds - (more details in annexure 3)
- Development funds (specialised credit institutions)- (more details in annexure 3)

###### 2.2 Loans to Financial Institutions (include insurance companies, leasing companies etc.)
###### 2.3 Loans to Corporates
**Public Non- Financial Corporates**

Includes loans to all major public corporates such as ARAMCO, SABIC, SAUDIA, SEC, STC, SAPTCO etc. The detailed table as below provide examples:

| Muslim World League |
| National Water Company |
| PETROMIN-General Organization for Petroleum and Minerals |
| SABIC- Saudi Arabian Basic Industries |
| SADARA |
| SAPTCO- Saudi Arabian Public Transport Co. |
| Saudi Arabian Airlines |
| Saudi Arabian Minings (Ma'aden) |
| SAUDI ARAMCO TOTAL Refining and Petrochemical Company (SATORP) |
| Saudi Council of Engineers |
| Saudi EDI (Saudi Electronic Data Interchange) |
| Saudi Electricity Corporations |
| Saudi Post Corporation |
| Saudi Press Agency |
| Saudi Telecom Company |
| SAUDIA- Saudi Arabian Airlines |
| Vela International Marine Ltd. |
| World Assembly of Muslim Youth |

**Large Corporates**

Includes loans to all major commercial corporates with annual revenues above SR200 million. If annual revenue data is not available, in that case number of full time, employees should be considered for the definition of Large Private Corporates. Full time employees should be above 249.

**Medium Enterprises**

Includes loans to all medium sized commercial corporates with annual revenues between SR40 million to SR200 million. If annual revenue data is not available, in that case number of full time, employees should be considered for the definition of Medium Private Corporates. Full time employees should be from 50 to 249.

**Small Enterprises**

Includes loans to all small sized corporates with annual revenue between SR 3million to SR40 million. If annual revenue data is not available, in that case number of full time, employees should be considered for the definition of Small Private Corporates. Full time employees should be from 6 to 49.

**Micro Enterprises**

Includes loans to all small sized corporates with annual revenue upto SR3 million. If annual revenue data is not available, in that case number of full time, employees should be consider for the definition of Micro Company. Full time employees should be from 1 to five 5.

**Kafalah Fund**

These loans are defined to be for a maximum amount of SR. 10 MM made to an enterprise with a maximum turnover of SR. 200 MM and are guaranteed by the Kafalah fund.

**Commercial real estate**

A commercial mortgage or commercial real estate loan normally involves a financing a commercial real estate asset. It generally represents a long term debt normally for up to 25 years but can be for shorter periods. The loan is secured by commercial property being financed.

**Other Businesses**

These include all types of business exclusive of above i.e. partnerships, proprietorships, etc.

###### 2.4 Retail Loans
**Consumer Loans**

Consumer loan includes loans to individuals, household and family members, granted on the following basis:

- Granted by the creditor to a borrower as a secondary activity for the borrower, i.e. outside the sphere of the borrower's principal commercial or professional activity. It would generally include personal loans, overdraft facilities, car loans, payment card loans, etc.
- To finance purchase of goods and services for enjoyment, consumption and other such requirements of individuals as identified above e.g. to purchase furniture, household items, vacations, education, etc.
- These may cover Shariah compliant consumer loans under Murabaha, Istisna and other Islamic contracts.
- While mortgage loans are to be excluded, home improvement financing is included.

**Credit Card Loans**

These include all credit balances or amount owing by payment cardholders.

**Mortgages or Housing Loans**

A mortgage or housing loan normally involves a financing a real estate asset. It generally represents a long term debt normally for up to 25 years but can be for shorter periods. The loan is secured by residential property being financed where this lien is recorded in the title document. These may also include Shariah complaint residential property loans that are supported by an Ijarah contract.

**Other loans**

Any other loan not already classified in above categories.

###### 2.5 Interbank Loans

Refers to loan placements, made by one bank to another bank.

###### 2.6 Investments

Represents investments in TBills, Bonds, fixed and floating rate securities issued by Government and quasi government, corporate, banks and other financial institutions and other counterparties.

###### 2.7 Placements with SAMA – Represents reverse repo placements with SAMA. This should reconcile to line 2.6 of M1 return

#### 3. All types of Deposits (please note that accrued special commission payable should be added in the deposits while computing weighted average)
##### 3.1 Split of total deposits

- If a deposit is new, original maturity should be reported in the column WA rates – current quarter. However, in case of old deposits, residual maturity should be used to populate the column stating outstanding WA rates.
- Demand deposits (including Shariah Compliant deposits) represent non-special commission bearing customer deposits that have no maturity and can be withdrawn without prior notice. These deposits also include current accounts. If a bank does not pay any commission rate on the demand deposits, it should report it as zero.
- Saving deposits (including Shariah Compliant deposits) represent non-checking special commission bearing customer deposits with no defined maturity.
- Time deposits (including Shariah Compliant deposits) represent special commissions bearing customer deposits with a defined maturity.
- Split of deposit by counterparties (Government, Financial Institutions, Corporate, SME and Retail) is required to be populated as a memo line and should not affect totals or sub totals.
- Repo deposits from SAMA should reconcile to line 15.2, 15.3, 15.4 and 15.5 of M1 return.

##### 3.2 Margin deposits

Represents all deposits received in relation to transaction in exchanges.

##### 3.3 Bonds and SUKUK

Issued by banks should be reported according to their maturities. i.e. if the issuance is during the quarter, it should reflect original maturity date in the calculation of weighted average. However if there is an existing issuance, the weighted average %age reported in outstanding column should reflect residual maturity.

##### 3.4 Interbank deposits

Refer to deposit received by one bank from another bank.

#### 4. Example of Calculating Weighted Average Special Commissions

The weighted average rate is calculated as at the end of a given period, i.e. quarter.

**Example-I**

Example of computation of weighted average special commissions for a given period end balance in the amount of SR360 million is given below:

| Special Commissions Rates | Related Amounts In 000's | Rates multiplied by Amounts |
|---------------------------|--------------------------|------------------------------|
| 0%                        | 30,000                   | -                            |
| 1%                        | 50,000                   | 500                          |
| 2%                        | 60,000                   | 1,200                        |
| 4%                        | 80,000                   | 3,200                        |
| 5%                        | 90,000                   | 4,500                        |
| 8%                        | 20,000                   | 1,600                        |
| 10%                       | 30,000                   | 3,000                        |
| **Total**                 | **360,000**              | **14,000**                   |
| WASCRs=                   |                          | (14000/360000)*100           |
| Weighted Average Special Commission Rates (WASCRs) |          | **3.89%**                    |

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# ATTACHMENT - 2  
## QUARTERLY RETURN (as attached herewith in excel format)

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# ATTACHMENT - 3  
## 4.1.1 Budgetary central government

| # | Entity |
|---|--------|
| 1 | Royal Court |
| 2 | Private Affairs of the Custodian of the Two Holy Mosques |
| 3 | Crown Prince Court |
| 4 | Private Affairs of Crown Prince |
| 5 | Royal Protocols |
| 6 | Crown Prince Royal Protocols |
| 7 | National Security Council |
| 8 | Royal Guard Regiment |
| 9 | Shura Council |
| 10 | Presidency of the Council of Ministers |
| 11 | General Secretariat of the Council of Ministers |
| 12 | Bureau of Experts at the Council of Ministers |
| 13 | King Fahd National Library |
| 14 | Ministry of National Guard |
| 15 | King Khalid Military Academy |
| 16 | The Board of Grievances |
| 17 | General Auditing Bureau |
| 18 | Ministry of Civil Service - the General Bureau |
| 19 | General Intelligence Presidency |
| 20 | Control and Investigation Board |
| 21 | General Authority of Sports |
| 22 | Chairmanship of the Commission |
| 23 | Royal Commission for Jubail and Yanbu |
| 24 | Ministry of Foreign Affairs - the General Bureau |
| 25 | Prince Saud Al-Faisal Institute of Diplomatic Studies |
| 26 | Ministry of Economy and Planning - the General Bureau |
| 27 | General Authority for Statistics |
| 28 | Ministry of Defense - the General Bureau |
| 29 | Office of the General Staff Headquarters |
| 30 | Royal Saudi Land Forces |
| 31 | Royal Saudi Air Force |
| 32 | Royal Saudi Naval Forces |
| 33 | Royal Saudi Air Defense Forces |
| 34 | King Abdulaziz Military Academy |
| 35 | King Faisal Air Academy |
| 36 | General Directorate of the Armed Forces Medical Services |
| 37 | King Fahad Naval Academy |
| 38 | King Abdullah Air Defense Academy |
| 39 | Ministry of Interior - the General Bureau |
| 40 | Directorate of Public Security |

| # | Entity |
|---|--------|
| 41 | General Directorate of Civil Defense |
| 42 | General Directorate of Investigation |
| 43 | General Directorate of Border Guard |
| 44 | King Fahd Security College |
| 45 | Special Security Forces |
| 46 | General Directorate of Passports |
| 47 | General Administration of Mujahideen |
| 48 | Emirate of Riyadh Province |
| 49 | Emirate of Makkah Province |
| 50 | Emirate of Eastern Province |
| 51 | Emirate of Madinah Province |
| 52 | Emirate of Najran Province |
| 53 | Emirate of Aseer Province |
| 54 | Emirate of Hael Province |
| 55 | Emirate of Jazan Province |
| 56 | Emirate of Tabouk Province |
| 57 | Emirate of Al-Qasim Province |
| 58 | Emirate of Northern Border Province |
| 59 | Emirate of Al-Jouf Province |
| 60 | Emirate of Al-Baha Province |
| 61 | The Bureau of Investigation and Public Prosecution |
| 62 | General Directorate of Prisons |
| 63 | Ministerial Agency of Civil Affairs |
| 64 | Facilities Security Forces |
| 65 | The General Directorate of Narcotics Control |
| 66 | Ministry of Municipal and Rural Affairs |
| 67 | Najran Municipality |
| 68 | Aseer Municipality |
| 69 | Ha'il Municipality |
| 70 | Jazan Municipality |
| 71 | Tabuk Municipality |
| 72 | Al-Madinah Municipality |
| 73 | Al-Qasim Municipality |
| 74 | Al-Riyadh Municipality |
| 75 | Northern Borders Municipality |
| 76 | Al-Jouf Municipality |
| 77 | Al-Baha Municipality |
| 78 | Jeddah Municipality |
| 79 | Ta'if Municipality |
| 80 | Eastern Region Municipality |
| 81 | Holy Makkah Region |
| 82 | Al-Ahsa Municipality |
| 83 | Ministry of Education |
| 84 | Higher Council of Education |

| # | Entity |
|---|--------|
| 85 | Transport Ministry |
| 86 | Saudi Railways Organization |
| 87 | Minister of Communications and Information Technology - the General Bureau |
| 88 | Ministry of Energy, Industry and Mineral Resources |
| 89 | Ministry of Commerce and Investment |
| 90 | Saudi Standards, Metrology and Quality Orgainzation |
| 91 | Saudi Export Development Authority |
| 92 | Ministry of Environment, Water and Agriculture |
| 93 | Alahsa Irrigation & Drainage Authority |
| 94 | Saudi Grains Organization |
| 95 | Ministry of Justice - the General Bureau |
| 96 | The General Presidency of Scholarly Resarch and Ifta |
| 97 | The General Presidency for the Affairs of the Two Holy Mosques |
| 98 | The Saudi Projects Bureau in Yemen |
| 99 | Ministry of Finance - the General Bureau |
| 100 | Saudi Customs |
| 101 | General Authority of Zakat & Tax |
| 102 | Saudi Wildlife Authority |
| 103 | The Ministry of Islamic Affairs, Da'wah, and Guidance |
| 104 | Ministry of Haj and Umra |
| 105 | Government programs and facilities |
| 106 | Regular allowances and subvention |
| 107 | Installment payment/returns of development bonds |
| 108 | The General Authority of Meteorology & Environmental Protection |
| 109 | Saline Water Conversion Corporation |
| 110 | Ministry of Labour & Social Development |
| 111 | Ministry of Housing |
| 112 | Supreme Judiciary Council |
| 113 | King Abdul Aziz Foundation |
| 114 | National Anti-Corruption Commission |
| 115 | Saudi Red Crescent Authority |
| 116 | General Commission for the Guardianship of Trust Funds for Minors and Their Counterparts |
| 117 | Education Evaluation Commission |
| 118 | Saudi Port Authority |
| 119 | Rayal Commission for Al-Jubyal and Yanbu |
| 120 | Saudi Standards, Metrology and Quality Orgainzation |
| 121 | Saudi Arabian General Investment Authority |
| 122 | Technical and Vocational Training Corporation |
| 123 | King Abdul Aziz City for Science & Technology (KACST) |
| 124 | Institute of Public Administration |
| 125 | King Faisal Specialized Hospital & Research Centre |
| 126 | Saudi Red Crescent Authority |

| # | Entity |
|---|--------|
| 127 | Military Industries Organization |
| 128 | Saudi Geological Survey Authority |
| 129 | General Commission for Tourism & Antique |
| 130 | Communication and Information Technology Commission (C.I.T.C) |
| 131 | Saudi Food and Drug Authority (SFDA) |
| 132 | Saudi Post Organization |
| 133 | General Authority of Civil Aviation (GACA) |
| 134 | Human Rights Commission |
| 135 | General Survey Authority |
| 136 | Kind Abdullah City for Nuclear Energy |
| 137 | King Saud University |
| 138 | King Abdul Aziz University |
| 139 | King Fahd University of Petroleum and Minerals |
| 140 | Imam Muhammad Ibn Saud University |
| 141 | Islamic University |
| 142 | King Faisal University |
| 143 | Umm Al-Qura University |
| 144 | King Khalid University |
| 145 | Taibah University |
| 146 | Qassim University |
| 147 | Taif University |
| 148 | Jazan University |
| 149 | Al Jouf University |
| 150 | University of Ha'il |
| 151 | University of Tabuk |
| 152 | Al-Baha University |
| 153 | Najran University |
| 154 | Prince Nora Bint Abdulrahman University |
| 155 | Northern Borders University |
| 156 | University of Dammam |
| 157 | Prince Salman Bin Abdulaziz University |
| 158 | Al-Majma'ah University |
| 159 | Shagra University |
| 160 | Saudi Electronic University |
| 161 | University of Jeddah |
| 162 | University of Hafr Albatin |
| 163 | University of Bisha |

## 4.1.2 Social security fund (GOSI and PPA)  
## 4.1.3 Development funds

| A | Specialized Credit Institutions |
|---|---------------------------------|
| 1 | Agriculture Development Fund |

| # | Entity |
|---|--------|
| 2 | Social Development Bank |
| 3 | Public Investment Fund |
| 4 | Saudi Industrial Development Fund |
| 5 | Real Estate Development Fund |
| B | Saudi Fund for Development |